Set up in Oman with 100% foreign ownership under the 2019 Foreign Capital Investment Law — Muscat LLC, Single Person Company (SPC), free zone or SEZAD. Aligned with Oman Vision 2040 and the new Invest Easy regime.
Oman's company formation regime was reformed by the Foreign Capital Investment Law (Royal Decree No. 50/2019) and Commercial Companies Law (Royal Decree No. 18/2019), permitting 100% foreign ownership across most activities. Avyanco covers three pathways: a Muscat mainland LLC or Single Person Company (SPC) under MOCIIP, a free zone entity at Salalah, Sohar or Al Mazunah, or SEZAD at Duqm.
Oman's company formation regime was significantly reformed by the Foreign Capital Investment Law (Royal Decree No. 50/2019) and the Commercial Companies Law (Royal Decree No. 18/2019), which together permit 100% foreign ownership across the majority of economic activities — removing the previous requirement for an Omani partner in most setups. Combined with the Invest Easy single-window e-services platform, Oman is now genuinely accessible to foreign investors targeting the Sultanate's domestic market or using it as a base for wider regional operations.
Avyanco's Oman practice covers the three primary pathways: a mainland LLC (or Single Person Company / SPC) under MOCIIP — Ministry of Commerce, Industry and Investment Promotion — for the domestic market; a free zone entity at Salalah, Sohar or Al Mazunah for logistics, manufacturing and re-export; or a Special Economic Zone at Duqm (SEZAD) for large-scale industrial, energy or maritime projects. Each pathway has its own tax position, substance profile and downstream banking pattern — we scope the right fit before opening the application.
Mainland LLC / SPC under MOCIIP, free zone entity, or SEZAD at Duqm — the choice shapes ownership, tax and operational scope.
Limited Liability Company or Single Person Company under the Commercial Companies Law (Royal Decree No. 18/2019). 100% foreign ownership available across most activities under Royal Decree No. 50/2019. Use case: Omani domestic market trading, consultancy, professional services, retail. SPC is the streamlined single-shareholder variant.
Free zone company under the Public Authority for Special Economic Zones and Free Zones (OPAZ). 100% foreign ownership, exemptions on corporate tax and customs duties for qualifying activities, full repatriation. Use case: re-export, logistics, light manufacturing (Sohar's port adjacency, Salalah's container-port scale, Al Mazunah's Yemen border position).
Entity under the Special Economic Zone Authority at Duqm — Oman's flagship industrial, energy and maritime hub. Extended tax incentives, customs exemptions, 100% foreign ownership. Use case: large-scale industrial, petrochemical, fishing, tourism and maritime projects targeting Asia-Africa trade routes.
Five steps. Mainland LLC / SPC typically completes in 3 to 6 weeks via Invest Easy; free zone in 4 to 8 weeks; SEZAD in 8 to 16 weeks subject to project approval.
Confirm the right pathway — mainland LLC / SPC, free zone (Salalah / Sohar / Al Mazunah) or SEZAD — based on activity, geography and substance.
Activity classified against the Oman ISIC list, trade name reserved via Invest Easy, foreign-ownership eligibility verified for the specific activity.
Memorandum and Articles of Association, shareholder and director KYC pack, beneficial ownership disclosure, attested overseas corporate documents (Oman Embassy + MOFA chain), commercial lease via Invest Easy.
Commercial Registration (CR) issued by MOCIIP via Invest Easy, or free zone licence by the relevant zone authority, or SEZAD licence. Tax registration with Oman Tax Authority, Oman Chamber of Commerce and Industry (OCCI) membership, Royal Oman Police (ROP) labour clearance.
Omani corporate bank account opening (separate KYC), investor and employee visas via ROP and Ministry of Labour, Resident Card (Bitaqa) issuance, ongoing accounting and tax filing setup.
When Oman is the right market, the structural advantages are well-defined.
Avyanco runs Oman setup as a coordinated cross-regulator engagement leveraging the Invest Easy regime.
Mainland LLC / SPC, free zone (Salalah / Sohar / Al Mazunah) or SEZAD — the right pathway depends on activity, geography and tax holiday targeting.
We run the Invest Easy single-window process correctly first time — significantly faster than the legacy paper route.
Overseas corporate documents attested through the Oman Embassy + home-country MOFA chain — sequenced correctly first time.
Investor and employee visas via ROP and Ministry of Labour, Resident Card (Bitaqa) issuance lined up alongside the licence.
Oman Corporate Income Tax (15% headline), free zone holidays and 5% VAT positioned at structuring — not retrofitted later.
We position the activity against Oman Vision 2040 priorities — helps with regulatory engagement and long-term commercial alignment.
Partner-led Oman practice — five partner-level advisors covering mainland, free zone and SEZAD engagements.
Three things that come up in every Oman engagement.
Mainland / free zone / SEZAD — the wrong choice means missing a tax holiday or accepting unnecessary substance requirements.
We run the single-window e-services regime correctly first time — significantly faster than the legacy paper process.
Activity positioned against Oman Vision 2040 priorities — improves regulatory engagement and long-term commercial alignment.
Recent feedback from clients Avyanco runs Oman structuring for.
I had an excellent experience with Avyanco Business Setup Consultancy for both my company formation and family dependent visa process in the UAE.
Read more — Eder Schaphauser Ziomek's review on GoogleWe had an excellent experience working with this company for our ADGM company setup in Abu Dhabi.
Read more — Nikhil Nadanga's review on GoogleI have been dealing with Akshta for more than a year now and she has been very professional.
Read more — Sherif Ayub's review on GoogleIn so far as the emigration process can ever be made easy, Avyanco achieves exactly this.
Read more — Sheru George's review on GoogleWe are very satisfied with Avyanco's support for Nanasu Realty — especially across AML compliance, accounting, and company setup.
Read more — Purushottam Mukkundi's review on GoogleI've used the services of Avyanco twice over the past 3 years for visa processing, and they have never failed to impress me.
Read more — Dominic Pinto's review on GoogleCommon questions about Oman entity setup.
Content prepared from publicly available Oman Ministry of Commerce, Industry and Investment Promotion (MOCIIP), Invest Easy portal, Oman Tax Authority, Public Authority for Special Economic Zones and Free Zones (OPAZ), Salalah / Sohar / Al Mazunah / Duqm zone authorities, Foreign Capital Investment Law (Royal Decree No. 50/2019), Commercial Companies Law (Royal Decree No. 18/2019) and VAT Law (Royal Decree No. 121/2020) guidance as of June 2026. Avyanco Business Consultancy LLC is independent of all Oman government authorities and not affiliated with any government agency.
Oman ownership rules, free zone and SEZAD qualifying-activity lists, tax rates, VAT thresholds and visa regulations evolve. Always confirm the current rules for your specific activity directly with the relevant Omani authority and a qualified local advisor before acting on any fact on this page.
Tell us what you need and a senior advisor will respond within one business day — no obligation.
Book a partner-led pathway scoping conversation. Muscat LLC / SPC, free zone or SEZAD — we'll confirm the right route before quoting the engagement.
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