Corporate governance · Regulatory layer

Oman SAOC Corporate Governance Principles

Sets governance-body operation, director and executive responsibilities, transparency and shareholder-protection principles for closed joint-stock companies.

Material typeMinisterial Decision

Legal branchCorporate governance

Legal layerRegulatory layer

Source languageOfficial Arabic text

Review dateSeptember 13, 2026

Document overview

Sets governance-body operation, director and executive responsibilities, transparency and shareholder-protection principles for closed joint-stock companies.

Scope and exclusions

Applies to

Applies to Omani closed joint-stock companies, except government-participated companies expressly excluded by the Decision.

Limitations and exclusions

Does not replace Royal Decree 18/2019, Regulation 146/2021, FSA rules or constitutional documents; existing companies received one year to align.

Official source

Ministerial Decision 5/2025 · effective 14 January 2025 · one-year alignment period · Ministry of Commerce, Industry and Investment Promotion / MJLA

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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