Oman for the investor
If you are weighing the Sultanate of Oman for a project, this page is written for you. Its facts come from geography, published law and official sources, and each has its source beneath it. Our part beside you follows, and then the official channels your matter passes through.
As at October 2026
The Sultanate of Oman lies in the south-east of the Arabian Peninsula, with a long coastline on the Sea of Oman and the Arabian Sea, opening onto the Indian Ocean. Its three deep-water commercial ports, Sohar, Duqm and Salalah, lie outside the Strait of Hormuz.
Source: Invest Oman, the official investment gateway (opens in a new tab)
Oman is linked by road to the United Arab Emirates and the Kingdom of Saudi Arabia, and a railway connecting Sohar with the UAE rail network is under construction.
Source: Ministry of Foreign Affairs of the Sultanate of Oman
The Foreign Capital Investment Law allows a foreign investor to own the capital of a company in full or in part in the permitted activities, under an investment licence. The activity is therefore checked first against the list of activities closed to foreign investment. The same law provides that an investment project may not be confiscated except by a court judgment.
Source: Foreign Capital Investment Law (Royal Decree 50/2019), as in force at the date of publication
The Foreign Capital Investment Law provides that an investment project may not be expropriated except for the public benefit and against fair compensation. Subject to the laws in force, the foreign investor is free to make transfers relating to the project into and out of Oman.
Source: Foreign Capital Investment Law (Royal Decree 50/2019), as in force at the date of publication
A foreign investment project enjoys the advantages, incentives and guarantees available to a national project under the laws in force.
Source: Foreign Capital Investment Law (Royal Decree 50/2019), as in force at the date of publication
Oman has a specialised Court of Investment and Commerce, established by Royal Decree 35/2025, which came into force on 1 October 2025. The Foreign Capital Investment Law allows disputes to be settled by arbitration, and Oman has acceded to the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards.
Source: Royal Decrees 35/2025 and 50/2019; the New York Convention
Investors from the GCC states follow the same rules as Omani investors when registering a business.
Oman is a party to the Apostille Convention, which simplifies the authentication of foreign public documents.
Qualifying foreign investors may obtain long-term renewable residence in Oman under programmes launched by the Ministry of Commerce, Industry and Investment Promotion.
Source: Ministry of Commerce, Industry and Investment Promotion
The Basic Statute of the State provides that the rule of law is the basis of governance and that the judicial authority is independent.
Source: Basic Statute of the State, as in force at the date of publication
Special economic zones, free zones and industrial cities in Oman are supervised by one authority, the Public Authority for Special Economic Zones and Free Zones. Since 2025 a single law has governed the special economic zones and free zones, and it provides a one-stop shop for project approvals, permits and licences in the zones.
Under the Special Economic Zones and Free Zones Law, an enterprise in a zone may be wholly owned by non-Omanis. The same law provides that an enterprise in a zone may not be nationalised, and that it is free to transfer abroad its profits and the proceeds of its sale or liquidation.
Source: Special Economic Zones and Free Zones Law (Royal Decree 38/2025), as in force at the date of publication
Eligible enterprises in a zone receive a time-limited exemption from income tax, and equipment and materials brought into the zone for the enterprise are not subject to customs tax. The income-tax exemption does not extend to certain activities, among them banking, insurance, telecommunications, construction, and land and maritime transport.
Source: Special Economic Zones and Free Zones Law (Royal Decree 38/2025), as in force at the date of publication
Oman is a member of the World Trade Organization, of the customs union of the Gulf Cooperation Council and of the Greater Arab Free Trade Area. It has a free trade agreement in force with the United States, is covered by the GCC free trade agreements with Singapore and with the EFTA states, and has a Comprehensive Economic Partnership Agreement with India.
Source: World Trade Organization; the texts of the agreements named (opens in a new tab)
Oman maintains a network of agreements for the avoidance of double taxation. The Tax Authority publishes the list of agreements in force.
Source: Tax Authority, list of agreements in force (opens in a new tab)
The Omani rial is pegged to the US dollar.
Source: Invest Oman, the official investment gateway (opens in a new tab)
Oman Vision 2040 is the national reference for economic and social planning and is implemented through successive five-year development plans; the Eleventh Five-Year Development Plan covers 2026 to 2030. The current plan names manufacturing, tourism and the digital economy as core sectors, supported by mining, food security, renewable energy, transport and logistics, education and health.
Source: Oman Vision 2040; Eleventh Five-Year Development Plan (opens in a new tab)
We state the conditions as plainly as the advantages, because a sound decision needs both. They are set by the competent authorities and change from time to time, so we confirm the rules in force for each case before acting.
A list issued by ministerial decision sets out the activities closed to foreign investment. Your activity is therefore checked first, against the list in force.
Entering an activity in the commercial registration does not by itself entitle a company to practise it where a specific law sets additional requirements. After registration the company goes on to complete its activity licences and its other requirements, among them premises, tax registration and labour procedures.
A company established by a foreign investor must employ at least one Omani national once a year has passed since it began commercial activity, register that employee with the Social Protection Fund and comply with the applicable Omanisation rates.
Commercial companies in Oman, other than public joint-stock companies, are required to keep a register of their beneficial owners and keep it up to date.
Omani regulations prohibit concealed trade, that is, enabling a person to carry on an activity that the law does not permit that person to carry on, whether by using another person's name, commercial registration or licence or by any other means. We therefore do not arrange nominee partners or name-lending structures.
A company's authorised signatory must be one of its partners, its capital owner, a member of its board, its manager or one of its financial and administrative staff. The signature therefore stays inside your company: you remain the applicant and the signatory, and we stay with you until the procedure is complete.
Commercial registration is completed online through the Oman Business Platform. What follows is a path of its own: activity licences, premises, tax registration, labour and residence procedures, social protection and a bank account. That path is where we work: we set out its order, prepare the business side of your file and coordinate with the competent authorities and licensed providers, and so enable you to complete your matter in full, as followed and practised in the Sultanate of Oman.
The official investment gateway of the Ministry of Commerce, Industry and Investment Promotion. We prepare you to approach it with your project studied and the business side of your file complete.
Commercial registration and licensing are carried out online through this platform. It is operated by the Ministry of Commerce, Industry and Investment Promotion and connects the government entities involved in establishing a business. You are the applicant and the signatory; we prepare the business side of the file before it is submitted.
The authority that supervises the special economic zones, free zones and industrial cities. Before you decide, we compare, in economic terms, placing your project inside a zone with placing it outside one.
Yes, in the permitted activities. Under the Foreign Capital Investment Law, issued by Royal Decree 50/2019, a foreign investor may own the capital of the company in full or in part in those activities, under an investment licence. A list issued by ministerial decision sets out the activities closed to foreign investment, so the activity is checked first. Investors from the GCC states follow the same rules as Omani investors when registering a business. We confirm the rules in force for each case before acting.
Under the Foreign Capital Investment Law, issued by Royal Decree 50/2019, an investment project may not be confiscated except by a court judgment, or expropriated except for the public benefit and against fair compensation. Subject to the laws in force, the foreign investor is free to make transfers relating to the project into and out of Oman, and a foreign investment project enjoys the advantages, incentives and guarantees available to a national project. This is general information, as in force at the date of publication, not legal advice.
Oman has a specialised Court of Investment and Commerce, established by Royal Decree 35/2025, which came into force on 1 October 2025. The Foreign Capital Investment Law, issued by Royal Decree 50/2019, allows disputes to be settled by arbitration, and Oman has acceded to the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. The choice of dispute-resolution clause in your contracts is a legal matter for your lawyers; our part is the commercial and economic side of the decision.
One authority supervises them, the Public Authority for Special Economic Zones and Free Zones, and one law governs them, issued by Royal Decree 38/2025. A zone enterprise may be wholly owned by non-Omanis, may not be nationalised and is free to transfer its profits abroad. Eligible enterprises receive a time-limited income-tax exemption, which excludes certain activities, among them banking, insurance, telecommunications, construction, and land and maritime transport. Equipment and materials brought in for the enterprise are not subject to customs tax, and the law provides a one-stop shop for approvals, permits and licences.
A company established by a foreign investor must employ at least one Omani national once a year has passed since it began commercial activity, register that employee with the Social Protection Fund and comply with the applicable Omanisation rates. Unless it is a public joint-stock company, it must keep an up-to-date register of its beneficial owners. It also carries every operating company's periodic obligations: renewals, an annual report, tax returns, proper accounts, and current ownership and signatory data. We set these out for you as a calendar, under the rules in force.
Oman is a member of the World Trade Organization, of the customs union of the Gulf Cooperation Council and of the Greater Arab Free Trade Area. It has a free trade agreement in force with the United States, is covered by the GCC free trade agreements with Singapore and with the EFTA states, and has a Comprehensive Economic Partnership Agreement with India. It also maintains a network of agreements for the avoidance of double taxation; the Tax Authority publishes the list of those in force.
The Sultanate of Oman lies in the south-east of the Arabian Peninsula, with a long coastline on the Sea of Oman and the Arabian Sea, opening onto the Indian Ocean. Its three deep-water commercial ports, Sohar, Duqm and Salalah, lie outside the Strait of Hormuz. Oman is linked by road to the United Arab Emirates and the Kingdom of Saudi Arabia, and a railway connecting Sohar with the UAE rail network is under construction. What this means for a given project is shown by a market and feasibility study.
No. Integrated Consultancy is a private company, licensed in economic consultancy, and does not represent any official body. The official channels stand on their own: Invest Oman is the official investment gateway of the Ministry of Commerce, Industry and Investment Promotion, and commercial registration and licensing are carried out through the Oman Business Platform. Our part is to prepare you to use those channels with a complete file, never to stand in for them. Our own registration and licence can be verified on the same platform.
Yes. Qualifying foreign investors may obtain long-term renewable residence in Oman under programmes launched by the Ministry of Commerce, Industry and Investment Promotion. Registering a company does not by itself confer it. The conditions of the programmes are set by the competent authorities and change from time to time, which is why we do not publish them here. The decision to grant residence rests with the competent authority, and we confirm the conditions in force for your case before acting.
The information about the Sultanate of Oman on this page is general information drawn from published laws and official sources, as at October 2026. It is not legal, tax or investment advice. The bodies named on this page are official authorities of the Sultanate of Oman; Integrated Consultancy is a private company and does not represent any of them.
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Tell us about it in a first meeting. We listen, ask what needs asking and tell you plainly whether we can help, and how. The meeting is free and without obligation, under a non-disclosure agreement if you ask for one.