Sultanate of Oman — governance guide
A practitioner reference for Sultanate of Oman, generated from the GovernOS rules engine. Always current with the jurisdiction packs.
At a glance
Regulators & portals
Ministry of Commerce, Industry and Investment Promotion (MoCIIP)
Company registry
Capital Market Authority (CMA)
Financial regulator
Oman Tax Authority (OTA)
Tax authority
Royal Oman Police (Directorate General of Passports & Residence) (ROP)
labor_authority
Public Authority for Social Insurance (PASI)
labor_authority
Entity types
Limited Liability Company (LLC)
min 1 director(s)
Single Person Company
min 1 director(s)
Public Joint Stock Company (SAOG)
min 5 director(s)
Closed Joint Stock Company (SAOC)
min 3 director(s)
How to — common actions & what each requires
File annual return
board (50%)
CR Annual Renewal
OM-CR-Renewal (due T+0d)
Commercial Companies Law (Royal Decree 18/2019)
File beneficial ownership
board (50%)
UBO Declaration
OM-UBO (due T+30d)
Ministerial Decision 88/2021 (Beneficial Owner)
file-corporate-tax-return
board (50%)
Corporate Income Tax Return
OM-CIT (due T+120d)
Income Tax Law (Royal Decree 28/2009 as amended)
file-vat-return
board (50%)
VAT Return
OM-VAT (due T+30d)
VAT Law (Royal Decree 121/2020)
file-payroll
board (50%)
PASI Monthly Contribution
OM-PASI (due T+15d)
Social Insurance Law (Royal Decree 72/91 as amended)
omanisation-check
board (50%)
Omanisation Status
none
Labour Law (Royal Decree 53/2023)
Add director
shareholders (50%)
Resolution — Appointment of Director; Consent to Act as Director
OM-Notice-Director (due T+30d)
Commercial Companies Law (Royal Decree 18/2019)
Issue shares
shareholders special (75%)
Extraordinary GA — Capital Increase
OM-Capital (due T+30d)
Commercial Companies Law (Royal Decree 18/2019)
Amend constitution
shareholders special (75%)
Extraordinary GA — Amended Articles
OM-Articles (due T+30d)
Commercial Companies Law (Royal Decree 18/2019)
Reference only — not legal advice. Rule packs are directionally accurate and being legally validated per jurisdiction.