01
Document overview
Establishes the commercial register and governs the filing and publicity of information on merchants, companies, branches and other registrable persons.
02
Scope and exclusions
Applies to
Applies to persons and entities required by law to register commercial activity or legally relevant changes in Oman.
Limitations and exclusions
A register entry does not replace incorporation, selection of a permitted activity code, sector licensing, foreign-investment approval, tax or beneficial-owner registration.
04
Official source
Law 3/1974 · as amended · Oman Ministry of Justice and Legal Affairs
September 13, 2026
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