Individual Firm / MerchantOman
What it takes to form, own and run a sole trader in Oman, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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المؤسسة الفردية التي يملكها شخص طبيعي عماني، وتمارس في عمان أيا من الأنشطة المحددة في المادة
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Individual Firm / Merchant.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Individual Firm / Merchant.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Individual Firm / Merchant.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Individual Firm / Merchant are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Individual Firm / Merchant.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15%+1 regime
Income Tax Law RD 28/2009 as amended by RD 9/2017: Art 112 sets 15% of taxable income for any Omani establishment (مؤسسة) or company; Art 159 bis 15 sets 3% for an 'establishment' under the small-enterprise chapter. The amending decree read is RD 9/2017; later amendments were not checked.
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المؤسسة الفردية التي يملكها شخص طبيعي عماني، وتمارس في عمان أيا من الأنشطة المحددة في المادة
Special regimes that may apply
- Exemption of enterprises and operators in special economic zones and free zones free zone · 100% exempt
Enterprises and operators in a special economic zone or free zone established by royal decree — excluding banks, financial institutions, insurance and reinsurance companies, telecommunications providers, construction companies, and land and maritime transport businesses in the zone Royal Decree 38/2025 Issuing the Law of Special Economic Zones and Free Zones, Article 27; zones established by royal decree under Article 2
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Oman
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Individual Firm / Merchant.
Every business in Oman
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Oman.
Payment and banking services
1 service names Oman on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Individual Firm / Merchant
- Identifier
- OM-INDIVIDUAL-FIRMA form ISO 20275 does not list.