Muscat rewards founders who want a calmer, lower-cost base in the Gulf with genuine access to decision makers. Oman allows 100% foreign ownership across most activities, corporate tax is a flat 15%, and there is no personal income tax or VAT-free confusion — the rules are simpler than most of the region. In exchange, the domestic market is smaller, so most members here build for export, logistics via Duqm and Sohar, tourism or services sold into the UAE and Saudi Arabia.

What business setup in Muscat costs

An Omani LLC is typically registered through the Ministry of Commerce, Industry and Investment Promotion with a commercial registration, chamber membership and a municipality licence. Corporate tax is 15% (with a reduced rate for qualifying small companies) and VAT is 5%. Omanisation quotas apply per sector once you hire. The company formation and cost of living calculators give an OMR view before you commit.

100% foreign ownership is available for most activities without a local partner.
Duqm and Sohar free zones are the usual choice for logistics and light manufacturing.
Omanisation targets vary by activity — check them before planning headcount.