Facts in this handbook are compiled from official sources such as local authorities. Rules change — confirm the current position through the source links or with the authority before making major decisions.
01Overview
- Region
- Middle East
- Capital
- Muscat
- Currency
- OMR
- Languages
- Arabic (official); English common in business
- ISO code
- OM / OMN
Jurisdictions
- Oman — National level; free zones and SEZs have separate rules
China's direct investment
- China's 2025 FDI flow
- -0.95 USD 100m
- End-2025 FDI stock
- 2.7 USD 100m
- Flow rank
- Outside top 20
Source：2025 Statistical Bulletin of China's Outward Foreign Direct Investment ↗ · Flow is for calendar 2025; stock is at end-2025. Flow rank is from Table 8 (top 20); other countries from Annex Tables 1–2 (originally USD 10k, converted to USD 100m; one decimal, two below 1). A negative flow means divestment exceeded new investment that year.
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Industries to study: Trade, logistics & warehousing
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Under the Foreign Capital Investment Law, 100% foreign ownership allowed for most activities
- Applies to
- The list of activities closed to foreign investors expanded to 123 in 2024
- Jurisdiction
- Oman
- Effective
- 2020-01-01
- Source
- Invest Oman Ministry of Commerce, Industry and Investment Promotion
- Cross-check
-
Tax Guide for Chinese Residents Investing in Oman consistent
Investment guidance consistent
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Limited liability company (LLC)
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Under the Foreign Capital Investment Law, 100% foreign ownership allowed for most activities
- Applies to
- The list of activities closed to foreign investors expanded to 123 in 2024
- Jurisdiction
- Oman
- Effective
- 2020-01-01
- Source
- Invest Oman Ministry of Commerce, Industry and Investment Promotion
- Cross-check
-
Tax Guide for Chinese Residents Investing in Oman consistent
Investment guidance consistent
Registration authority
Primary authority for company or commercial registration.
Ministry of Commerce, Industry and Investment Promotion (Oman Business Platform)
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
Foreign-entity setup flow
Main approval stages for a foreign investor setting up an entity (no time estimates).
Online via Oman Business Platform → commercial registration → municipal and sector licences → tax registration
- Applies to
- No time estimates given
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
- Cross-check
-
Outward Investment and Cooperation Guide: Oman (2025 ed.) consistent
Tax Guide for Chinese Residents Investing in Oman consistent
Local registered address
Whether a local registered address or premises is required at incorporation.
A local registered office address in Oman is required
- Applies to
- Provided at commercial registration
- Jurisdiction
- Oman
- Source
- MOFCOM Ministry of Commerce, Industry and Investment Promotion
- Cross-check
-
Outward Investment and Cooperation Guide: Oman (2025 ed.) consistent
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Must keep a beneficial owner register at the registered office and designate an Oman-resident individual to liaise with the ministry
- Applies to
- Public joint-stock companies excluded; online registration via the Oman Business Platform from 2026
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
Local director / representative
Whether a locally resident director, manager or representative is required.
No nationality requirement; an LLC's authorised managers or signatories must hold Omani residence
- Applies to
- Check current Ministry of Commerce requirements
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
15%
- Applies to
- Qualifying small Omani-owned businesses (capital, income and headcount under set limits) pay 3%; oil sales 55%; a 5% personal income tax on high earners starts in 2028
- Jurisdiction
- Oman
- Source
- Oman Tax Authority
- Cross-check
-
Outward Investment and Cooperation Guide: Oman (2025 ed.) consistent
Tax Guide for Chinese Residents Investing in Oman consistent
Income tax and VAT consistent
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT 5%
- Applies to
- Mandatory registration above the threshold
- Jurisdiction
- Oman
- Effective
- 2021-04-16
- Source
- Oman Tax Authority
- Cross-check
-
Outward Investment and Cooperation Guide: Oman (2025 ed.) consistent
Income tax and VAT consistent
Tax authority
Authority responsible for corporate tax registration and filing.
Oman Tax Authority
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Oman Tax Authority
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates, holding thresholds and conditions per the treaty text and STA publications
- Jurisdiction
- Oman
- Source
- State Taxation Administration (China)
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
Currently suspended (statutory rate 10%)
- Applies to
- A January 2023 royal decree suspended withholding on dividends and interest to non-residents indefinitely; check current Tax Authority rules
- Jurisdiction
- Oman
- Source
- State Taxation Administration Oman Tax Authority
- Cross-check
-
Tax Guide for Chinese Residents Investing in Oman consistent
Tax Guide for Chinese Residents Investing in Oman consistent
05Banking & Payments
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Central Bank of Oman
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Central Bank of Oman
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
No general exchange controls
- Applies to
- AML and source-of-funds checks still apply
- Jurisdiction
- Oman
- Source
- Central Bank of Oman
- Cross-check
-
Outward Investment and Cooperation Guide: Oman (2025 ed.) consistent
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Labour clearance plus residence visa
- Applies to
- Affected by Omanisation requirements
- Jurisdiction
- Oman
- Source
- Ministry of Labour (Oman)
- Cross-check
-
Outward Investment and Cooperation Guide: Oman (2025 ed.) consistent
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Ministry of Labour
- Applies to
- Omanisation requirements apply
- Jurisdiction
- Oman
- Source
- Ministry of Labour (Oman)
Social security contributions
Main employer social security schemes for local and foreign employees.
Social Protection Fund (SPF)
- Applies to
- Omani employees are fully covered; work-injury insurance for expatriates is deferred to July 2028, and a mandatory expatriate savings scheme starts July 2027
- Jurisdiction
- Oman
- Source
- Social Protection Fund (SPF)
- Cross-check
-
Social protection consistent
07Trade & Customs
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
GCC customs union, US–Oman FTA and others
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
Customs authority
Authority for import/export clearance and tariffs.
Directorate General of Customs (ROP)
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Directorate General of Customs, Royal Oman Police
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
MOCIIP; Invest Oman
- Applies to
- Ordinary companies
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion Invest Oman
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Duqm SEZ and several free zones
- Applies to
- Tax and ownership rules may differ within zones
- Jurisdiction
- Oman
- Source
- Invest Oman
09Digital & IP
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Personal Data Protection Law
- Applies to
- Administered by MTCIT
- Jurisdiction
- Oman
- Source
- Ministry of Transport, Communications and IT (MTCIT)
IP office
Authority for trademark and patent filing and registration.
MOCIIP (intellectual property)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Oman
- Source
- Ministry of Commerce, Industry and Investment Promotion
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Oman
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Middle East, monitored by our sister site Global Risk Monitor.
View Middle East risk monitorHormuz / Red Sea shipping monitor
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
Main setup steps in Oman
- 1Online via Oman Business Platform
- 2commercial registration
- 3municipal and sector licences
- 4tax registration
No time estimates given
General checklist (setting up a subsidiary)
- Decide model and jurisdiction
- Confirm licences
- Prepare documents
- Incorporate
- Register for tax
- Open bank account
- Obtain operating licences
- Start operations
Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻阿曼苏丹国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.
Local authorities
- Company registration Ministry of Commerce, Industry and Investment Promotion Oman Business Platform registration · Accessed 2026-11-12
- Tax Oman Tax Authority Income tax and VAT · Accessed 2026-11-12
- Investment Invest Oman Investment guidance · Accessed 2026-11-12
- Financial regulation Central Bank of Oman Banking supervision · Accessed 2026-11-12
- Labour Ministry of Labour (Oman) Labour and work permits · Accessed 2026-11-12
- Customs Directorate General of Customs, Royal Oman Police Customs · Accessed 2026-11-12
- Labour Social Protection Fund (SPF) Social protection · Accessed 2026-11-12
- Legislation Ministry of Transport, Communications and IT (MTCIT) Personal Data Protection Law · Accessed 2026-11-12