Limited PartnershipOman
What it takes to form, own and run a limited partnership in Oman, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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one or more general partners who shall be jointly and severally liable for the company’s debts to the full extent of their property.
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شركة التوصية هي شركة تتكون من فئتين من الشركاء: ١- شريك متضامن أو أكثر يكونون مسؤولين بالتضامن في جميع أموالهم عن التزامات الشركة. ٢- شريك موص أو أكثر
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تخضع شركة التوصية لجميع الأحكام ذات الصلة المنظمة لشركة التضامن فيما لم يرد بشأنه نص في هذا القانون
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 Limited Partnership.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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تخضع شركة التوصية لجميع الأحكام ذات الصلة المنظمة لشركة التضامن فيما لم يرد بشأنه نص في هذا القانون
- Shareholders
- At least 2
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شركة التوصية هي شركة تتكون من فئتين من الشركاء: ١- شريك متضامن أو أكثر يكونون مسؤولين بالتضامن في جميع أموالهم عن التزامات الشركة. ٢- شريك موص أو أكثر
- Members
- At least 2
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A limited partnership is a company which comprises two categories of partners;
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
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ويجب أن تتخذ السلطنة مركزا رئيسيا لها
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 Limited Partnership.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited Partnership are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Limited Partnership.
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.
- Route
- Dissolution on the grounds in Companies Law (RD 18/2019) Art. 40 (including partners' agreement), then liquidation by a liquidator named in the dissolution decision or judgment, which the managers deposit with the Registrar within 15 days; liquidation ends on the partners' or shareholders' approval of the final report and the Registrar cancels the company's registration (Arts. 40-57).
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تحل الشركة للأسباب التي تنص عليها وثائق التأسيس، كما تحل للأسباب الآتية:
- Statutory fee
- Not in our records
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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Limited Partnership
- ISO 20275 code
- SV6USecondary GLEIF, Entity Legal Forms code list