+7 (495) 221 31 46Discuss a matterLegal and tax navigator
A practical navigator for entering Oman: foreign investment, company, taxes, special zones, bank accounts and financial regulation.
Legal and business review
Before registration, it is necessary to determine the actual activities, the admissibility of foreign participation, the place of business, the tax regime, the need for land and personnel, as well as future payment flows. The benefits of a free or special zone apply only if the conditions of a specific regime are met.
Oman is a sultanate with codified laws. For business, national laws, royal decrees, decisions of ministries and regulators are applied, and in special economic and free zones - additional regimes. Contracts and corporate documents must take into account mandatory rules, the Arabic language of official procedures and the competence of the specific body.
The Foreign Capital Investment Law, introduced by Royal Decree 50/2019, allows for 100% foreign ownership in many sectors and has abolished the general minimum capital requirement for a foreign investor. However, prohibited activities, industry licenses, land, personnel and actual model requirements are verified prior to registration.
The main route goes through Oman Business: choice of form and activity, name, participants and managers, constituent documents, commercial registration and licenses. For operating business, the comparisons are usually between an LLC, a branch of a foreign company, and a company in the zone; After registration, the tax, labor and banking circuits are launched.
Open detailed section →The basic corporate income tax rate is 15% of net taxable income; for qualifying small businesses, the official portal indicates a rate of 3%. The standard VAT rate is 5%. Cross-border payments require analysis of the 10% withholding tax, the applicable agreement and the nature of the payment.
Open detailed section →Royal Decree 56/2025 introduced the Personal Income Tax Law, which will come into force from the beginning of 2028. The official summary states a rate of 5% for an individual whose gross annual income from statutory sources exceeds OMR 42,000. Before the regime comes into force, the international owner still needs to analyze the residence, remuneration, business income and taxes of other countries.
Open detailed section →OPAZ operates a system that includes Duqm, Sohar, Salalah, Al Mazunah and developing special zones. 100% foreign ownership, repatriation of capital and profits and tax benefits for up to 30 years are officially declared, but the period, exceptions and procedure for obtaining depend on the zone, project and relevant decree. The zero VAT rate in the Special Zone also requires the fulfillment of established conditions.
Open detailed section →For a company, fund, trust or individual, an institution is selected based on currencies, countries of counterparties, turnover and products. The bank checks the owners and controlling persons, the source of funds and wealth, substance, contracts and the economic meaning of payments; Commercial registration alone does not guarantee account opening.
For a bank, PSP or other regulated organization, institutional KYC, currency and clearing, SWIFT/RMA, traffic forecast, AML/CFT/CPF control and ongoing monitoring are separately designed. Omani requirements provide for an extended review of the respondent institution, a ban on shell bank relationships and regular risk review.
Open detailed section →Central Bank of Oman regulates banks, payment systems and payment service providers. New Banking Law introduced by Royal Decree 2/2025; The National Payment Systems Law and CBO acts form the basis for PSP, open banking, digital banking and related models. Regulatory Sandbox allows you to test an innovation under supervision, but does not replace a license for industrial launch.
Open detailed section →Commercial Companies Law according to Royal Decree 18/2019 provides for LLC, one-person company, joint-stock, holding and other forms. The charter, decisions, powers of signatories, UBO, financing and exit from the project must reflect real control; For joint ventures, reserved matters, deadlock and minority protection are especially important.
Open detailed section →Labor Law under Royal Decree 53/2023 relates the contract of employment, employer registration, working hours, holidays, termination and disputes. For a foreign employee, permission, acceptable profession and compliance with Omanisation are additionally required; current quotas and closed occupations are verified before hiring.
Open detailed section →Personal Data Protection Law under Royal Decree 6/2022 and Executive Regulations 34/2024 governs consent, subject rights, policies, processing records, DPOs, leaks and international transfers. For certain sensitive categories, a permit is required, and the controller notifies the controller of a significant leak within the established 72-hour period.
Open detailed section →The contract must agree on authority, subject matter, price, taxes, delivery, importer, documents, liability and forum of dispute. Customs declarations are generated through Bayan; HS classification, origin, customs value, permits and free zone or internal market regime are checked in advance for the product.
Open detailed section →Industrial Property Rights Law under Royal Decree 67/2008 covers trademarks, patents, utility models, industrial designs, geographical indications, trade names, trade secrets and enforcement. To enter the market, the brand in Arabic and English, classes, copyright holder, employee/contractor IP, licenses and customs protection are checked in advance.
Open detailed section →The rights of a foreign investor depend on the territory, project and acceptable form - ownership, usufruct or lease. Royal Decree 56/2026 introduced a new Real Estate Registry Law; the project requires title and registry due diligence, zoning, permits, consultant/contractor controls, escrow and a change and claims management mechanism.
Open detailed section →Before signing the contract, the applicable law, state court or arbitration, seat, institution, language and interim relief are selected. The OAC updated the Arbitration Rules in 2026; For recovery, the powers of the signatory, evidence, assets, recognition and execution of the decision are assessed separately.
Open detailed section →Solutions for international business
The legal system and corporate law determine which vehicle can be formed, how assets are controlled, which licences are required and whether the structure is bankable.
We select an LLC, corporation, partnership, branch, holding or special vehicle and prepare constitutional documents, governance, UBO and approvals.
We compare control, asset ownership, beneficiaries, succession, tax, substance and bankability.
We select an institution for the relevant countries and flows, prepare ownership, business model and source-of-wealth/funds files, and support onboarding.
We classify banking, payment, investment, fund, insurance and other regulated functions and design the licensing and compliance route.
Formation, licensing and account opening remain subject to the decision of the relevant authority, regulator or financial institution.
Discuss an international structureInternational tax expertise
A headline rate is only the beginning. Test the full life cycle before choosing a company, fund, bank or place of management.
New rules, effective dates and transition provisions.
Rates, base, special regimes, minimum tax and sector rules.
Management, agents, premises, people, construction and services.
VAT/GST, sales tax, customs, excise, property and registration charges.
Recognition, depreciation, interest, provisions and loss relief.
Consolidation, intra-group transfers, M&A, financing and exit.
Eligibility, real activity, people, expenditure and preservation of relief.
Dividends, interest, royalties, services, capital gains and branch remittance.
Related parties, arm’s length, documentation, DEMPE and treaty entitlement.
Registration, returns, deadlines, audits, penalties, objections and litigation.
Presence days, domicile, permanent home, centre of interests and treaty tie-breakers.
Employment, director fees, business, investments and property.
Allowances, reliefs, pension and insurance contributions.
Capital gains, wealth, property, inheritance and gift taxes.
Foreign tax credit, exemption, treaties and residence certificates.
Returns, instalments, notifications, foreign assets and sample computation.
The outcome depends on the facts, source, residence, applicable treaty and law in force on the transaction date.
Primary sources
Open the regulator and tax-authority documents supporting the country overview. Applicability is tested separately for each transaction.
Banking support
We will compare banks, prepare a KYC/AML dossier, documents on structure and payments, and support communications. The decision to open an account is made by the financial institution.
Discuss opening an accountThe information is general in nature, does not constitute legal or tax advice and should be verified as of the date of the specific transaction.