Limited Liability Company (LLC) with 100% Foreign Ownership
The standard pathway for international businesses to establish a strong presence, trade, provide services, and operate fully in Oman without a local sponsor.
Full Ownership
100% foreign control. No need for a Oman partner or 51% sponsor to operate your business.
Gov Tenders
Full eligibility to bid for massive government contracts and large-scale Vision 2040 projects.
Corporate Visas
Direct access to Investor Residency Program (IRP) visas and employee quotas based on your company's Omanization compliance.
Who is this for?
The Limited Liability Company (LLC) is the most common entry vehicle for foreign companies and investors in Oman. It covers a broad range of commercial activities under the new Foreign Capital Investment Law (FCIL).
Ideal Profiles:
- International Commercial & Trading Entities
- IT, Tech & Software Development Firms
- Management & Strategy Consultancies
- Construction & Engineering Companies
Not Suitable For:
- Freelancers (Requires Freelance/Independent Visa)
- Individual Innovators wanting zero footprint (See SPC track)
Eligibility Requirements
- Corporate Entity: Applicant must usually be an existing foreign company (not an individual founder).
- Financial History: Latest audited financial statements of the parent company (usually for 1 year).
- Legal Status: Valid commercial registration of the parent company in its home country.
- Physical Presence: Commitment to establishing a physical office in Oman upon registration.
The Roadmap to Launch
Typical timeline: 1 - 3 Weeks (After documents are attested)
Document Preparation
Draft Articles of Association (AoA) and prepare passport copies or corporate documents.
Attestation
If corporate shareholders, attest documents in the home country and via the Oman Embassy/MOFA.
MOCIIP Approval
Submit application on the Oman Business Platform for initial name and activity approval.
Commercial Registration
Sign the AoA digitally or before a notary to issue the Commercial Registration (CR).
Chamber Entry (OCCI)
Register the entity with the Oman Chamber of Commerce and Industry.
Bank Account
Open the corporate bank account to enable financial operations.
Oman Tax Authority (OTA)
Register for Corporate Income Tax and VAT (if applicable).
Labor & Visas
Register with the Ministry of Labour, ROP, and Social Protection Fund to issue visas.
Limited Liability Company (LLC) vs. Other Options
| Feature | Limited Liability Company (LLC) | Branch Office |
|---|---|---|
| Ownership | Up to 100% Foreign Owned | 100% Owned by Parent Company |
| Operation Control | Full Independent Control | Controlled by Parent Entity |
| Liability | Limited to Share Capital | Liability traces back to Parent Company |
| Entity Type | Independent Local Legal Entity | Extension of an International Entity |
Frequently Asked Questions
Is a minimum share capital required?
Under the new Foreign Capital Investment Law (FCIL) in Oman, there is effectively no statutory minimum share capital requirement for most activities, offering excellent flexibility for investors.
Do I need a physical office?
Yes, to maintain your Commercial Registration (CR) and hire employees, a physical commercial office lease in Oman is required.
Can I do trading and retail with an LLC?
Yes! Unlike some neighboring countries, Oman allows an LLC to engage in wide-ranging commercial activities including import, export, retail, and general trading.
What are the corporate taxes?
Oman has a competitive standard Corporate Income Tax rate of 15%, with no personal income tax, making it an attractive hub for business.