Limited Liability Company LLCOman
What it takes to form, own and run a private limited company 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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A limited liability company shall consist of natural or juristic persons whose number shall not be less than two (2) and not more than fifty (50) persons, and their liability for the company’s debts shall be limited to the value of their shares in the share capital.
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A limited liability company shall consist of natural or juristic persons whose number shall not be less than two (2) and not more than fifty (50) persons, and their liability for the company’s debts shall be limited to the value of their shares in the share capital.
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The management of a limited liability company shall be entrusted to one or more managers from the shareholders or from others, who are natural persons.
The registry’s and the law’s own pages do not mention it.
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Fees to be paid to submit a request to establish a new commercial register in the legal form of a limited liability company. 40.200
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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
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- The share capital of the company shall be divided into shares of equal value and fully paid on registration.
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The share capital of the company shall be divided into shares of equal value and fully paid on registration.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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The management of a limited liability company shall be entrusted to one or more managers from the shareholders or from others, who are natural persons.
- Shareholders
- At least 2 · at most 50 · a company may be one
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A limited liability company shall consist of natural or juristic persons whose number shall not be less than two (2) and not more than fifty (50) persons, and their liability for the company’s debts shall be limited to the value of their shares in the share capital.
- Members
- At least 2 · at most 50
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A limited liability company shall consist of natural or juristic persons whose number shall not be less than two (2) and not more than fifty (50) persons, and their liability for the company’s debts shall be limited to the value of their shares in the share capital.
- 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
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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يجب أن يكون للشركة محدودة المسؤولية مراقب حسابات تعينه جمعية الشركاء لسنة مالية واحدة في أي من الحالات الآتية: ١- إذا زاد عدد الشركاء في الشركة على (٧) سبعة أشخاص. ٢- إذا زاد رأس مال الشركة على (٥٠٠٠٠) خمسين ألف ريال عماني.
- Audit
- An LLC must have an auditor only where it has more than 7 partners, capital above OMR 50,000, an articles clause requiring one, or a request from partners holding a fifth of the capital (Art 278)
Important dates
When each obligation falls due, as the authority states it.
- Annual shareholders' meeting
- 180 days after the end of the accounting period
Art 281: at least once a year, within 180 days of the end of the financial year.
What is public
- Directors
- Public
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تكون وثائق التأسيس متاحة لاطلاع الجمهور
- Shareholders
- Public
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تكون وثائق التأسيس متاحة لاطلاع الجمهور
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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited Liability Company (LLC)
- ISO 20275 code
- CJO4Secondary GLEIF, Entity Legal Forms code list