Company Formation Lawyer in Oman
Forming a company starts with choosing the right legal form and organising the relationship between partners before submitting registration procedures. The company formation lawyer service in Oman covers reviewing the company structure, preparing or reviewing incorporation documents and partner agreements, organising management and signing authorities, and following up the legal aspects of registration and licensing according to the nature of the activity.
Company registration and government commercial services are completed electronically through the system of the Ministry of Commerce, Industry and Investment Promotion, and the Oman Business Platform provides services related to company registration, register data and related commercial procedures.

Licensed branch: Sohar
Civil law firm — Registration No. 374 | Commercial Registration 1335487 (Active) | Head office: Al Udhaybah North, Bawshar, Muscat Governorate.
The Lawyer’s Role in Company Formation in Oman
The lawyer’s role starts before the company registration application is submitted, because the choice of legal form affects the ownership structure, partners’ liability, management powers and how decisions are made within the company.
A company formation lawyer in Oman reviews the nature of the activity, the number of founders and the capacity of each, then identifies the matters that need to be organised in the memorandum of association or articles of association. With multiple partners, a separate agreement may be needed to regulate matters such as management, voting, disposal of shares, exit and how disagreements are handled.
The formation of commercial companies in Oman is governed by the Commercial Companies Law issued by Royal Decree No. 18/2019 (Arabic), its executive regulations and amending decisions. Among the latest officially published amendments is Ministerial Decision No. 245/2025 amending certain provisions of the Commercial Companies Regulations (Arabic), issued by the Ministry of Commerce, Industry and Investment Promotion in July 2025.
Legal form
Ownership
Management
Relationship between partners
Legal Forms of Companies in Oman
The right legal form depends on the number of founders, the nature of the activity, the investment structure and the management approach. The legal form should therefore not be chosen based on ease of registration alone, but after reviewing its effect on ownership, liability, management and subsequent obligations.
Limited Liability Company
The limited liability company is used for a large number of commercial projects, and the government portal provides a dedicated service to create a new commercial register for this type of company. Before registration, partners’ shares, management powers, decision-making mechanisms and matters requiring special approval should be defined.
Government source: Create a new commercial register for an LLC
One Person Company
A one person company takes the form of a limited liability company whose capital is wholly owned by one natural or legal person, according to the government service description. This form suits cases where the founder wants to establish an entity owned solely by them, while activity and licensing requirements remain tied to the nature of the project.
Government source: Commercial registration for a one person company
Joint Stock Companies
Joint stock companies require more detailed organisation in terms of capital, management, governance and share-related rights. The route is determined by the type of company, the regulator’s requirements and the documents needed for formation.
Government source: Approval to establish a public joint stock company
Branch of a Foreign Company
A branch of a foreign company can be registered in Oman through a dedicated government service. A branch is not treated as equivalent to forming a new Omani company, so the parent company’s status, the nature of the activity and the registration requirements are reviewed before starting the procedures.
Government source: Register a branch of a foreign company
What Does the Company Formation Service Include?
Depending on the type of company and the facts, the legal service includes reviewing the proposed legal form, identifying the matters to be organised between founders, preparing or reviewing the memorandum and articles of association, drafting a partners’ agreement where needed, reviewing management and signing powers, and following up the legal aspects of company registration and later changes to its data.
- Reviewing the legal form and matching it to the nature of the activity and the number of partners.
- Preparing or reviewing the memorandum of association and articles of association according to the type of company.
- Drafting or reviewing a partners’ agreement to regulate management, decisions, exit and disposal of shares.
- Reviewing the powers of managers and authorised signatories and the matters requiring partners’ approval.
- Following up the legal route for registration and later changes to company data within the scope of the engagement.
- Reviewing requirements relating to foreign investors or activities requiring special approval.
Company Formation for Foreign Investors in Oman
Foreign capital investment is regulated by Royal Decree No. 50/2019 and its executive regulations (Arabic), and certain provisions of the regulations were amended by Ministerial Decision No. 411/2025. Government authorities state that full foreign ownership is available in most sectors, while some activities and requirements remain subject to restrictions or special conditions.
The ownership percentage or company structure should therefore not be finalised before verifying the activity and the conditions that apply to it. The government portal also allows submitting an investment licence application through the Oman Business Platform for companies subject to the Foreign Capital Investment Law after obtaining the commercial registration, according to the announced service requirements.
When dealing with a foreign investor, a foreign investment lawyer in Oman reviews the form of investment, the type of activity, the required documents and the regulatory obligations before the company’s final structure is adopted.
Documents and Requirements for Forming a Company in Oman
Company formation documents vary according to the legal form, the nature of the activity, the capacity of the founders, the ownership structure and the approvals required from the competent authorities. The requirements of the relevant service must therefore be checked before applying, rather than relying on a single list for all companies.
Prepare the basic data first, then check the additional documents required for your case:
- Founders’ and partners’ details: identity or passport details and the legal capacity of each founder or partner.
- Proposed commercial activity: defining the activity precisely to check any additional licences or approvals linked to it.
- Ownership structure and partners’ shares: each partner’s percentage and whether any is a foreign investor or a legal person.
- Management and signing: the manager or managers, authorised signatories and the powers to be organised.
- Proposed trade name: preparing the name or proposed options for checking during registration.
Some companies may need additional documents or approvals depending on the activity and legal form, so the official requirements in force are reviewed when the application is submitted.
Forming a Company with Foreign Investment?
If the formation is subject to the Foreign Capital Investment Law, the investment licence service on Gov.om currently lists documents including a passport, a feasibility study, proof of experience, a bank statement covering at least three months, and a lease agreement. The service also explains that the licence application is submitted through the Oman Business Platform after obtaining the commercial registration for companies subject to the law.
Steps to Form a Company in Oman
Company formation goes through connected stages, and what each stage requires varies with the type of company and activity. It is preferable to settle the key legal decisions before registration so the company does not have to amend its structure or documents after procedures begin.
Determining the legal form
Reviewing the nature of the activity, the number of founders, the ownership structure, management and liability.
Preparing the incorporation documents
Preparing or reviewing the memorandum or articles of association and a partners’ agreement where needed.
Registering through the Oman Business Platform
Choosing the legal form, entering register data, signing documents electronically and paying fees according to the government registration journey.
Completing licences and subsequent obligations
Reviewing whether the activity requires a sector licence, tax registration or other operational requirements.
The Ministry of Commerce, Industry and Investment Promotion currently presents the company registration journey in six stages, starting with logging in to the Oman Business Platform, then choosing the legal form, completing the commercial register data, signing documents and paying fees, and ending with obtaining the membership certificate from the Oman Chamber of Commerce and Industry.
Memorandum of Association and Partners’ Agreement
A company’s incorporation documents define its legal structure and the data required by law according to its form; under the Commercial Companies Law these are the company’s memorandum of association or articles of association. A partners’ agreement is a separate contractual agreement that can be used to regulate detailed matters in the relationship between partners, depending on the nature of the company and what the parties wish to agree in advance.
Incorporation document
- Defines the company’s data and legal structure according to its form.
- May be a memorandum of association or articles of association depending on the type of company.
- Subject to the requirements of the Commercial Companies Law and the prescribed registration.
Partners’ agreement
- Regulates the details of the contractual relationship between partners.
- May cover management, decision-making, exit and transfer of shares.
- Must be drafted so as not to conflict with the law or the company’s registered documents.
The two documents do not serve the same function. The incorporation document creates the company’s registered legal framework, while a partners’ agreement helps regulate internal and detailed matters between the parties. The agreement’s provisions should therefore be coordinated with the incorporation documents rather than drafted in isolation.
This is where a company formation lawyer in Oman reviews the relationship between partners and drafts the clauses governing management, powers, exit and transfer of shares, alongside following up the legal side of the formation procedures.
What Comes After Obtaining the Commercial Registration?
Obtaining the commercial registration does not mean the company’s procedures are complete. Depending on the nature of the activity, licences, registrations and obligations may remain to be completed after formation, and register data must be updated when changes occur in the company.
After the commercial registration is issued, review these aspects:
Licences
Check whether the activity requires an additional licence or approval from a competent authority before starting. Gov.om presents commercial licence and permit services by type of activity and responsible authority.
Taxes
An establishment carrying on economic activity must register with the Tax Authority for income tax within no more than 60 days of starting the activity or of its registration with the Ministry of Commerce, Industry and Investment Promotion. Subsequent tax obligations then arise according to the system applicable to the establishment.
Employment and hiring
If the company starts hiring employees, the labour requirements applicable to the activity and establishment must be reviewed, including procedures related to hiring and the obligations arising when the workforce begins operating.
Updating company data
When the trade name, legal form, capital, authorised signatories, activities or certain company data change, the Ministry of Commerce, Industry and Investment Promotion provides an official service to update commercial register data through the Oman Business Platform.
Practical summary: post-formation procedures differ from one company to another; the activity, licences, tax obligations and register data are therefore reviewed according to the company’s actual situation, rather than treating the issuance of the commercial registration as the end of formation.
Professional Details of the Firm
The company formation service is provided as part of the work of Dr. Sarhan & Dr. Said Al-Risi Law Firm & Legal Consultancy, a civil law firm licensed for incorporation by the Ministry of Justice and Legal Affairs in the Sultanate of Oman, holding Registration No. 374. The official record issued by the Oman Business Platform shows the head office registered in Al Udhaybah North, Bawshar, Muscat Governorate, and a registered place of activity in Al Wuqaybah, Sohar, North Al Batinah Governorate.
For information about the firm and its professional details, see About us.
Status
Civil law firm
Registration
374
Head office
Bawshar – Muscat
Place of activity
Sohar – North Al Batinah
Frequently Asked Questions About Company Formation in Oman
How long does it take to form a company in Oman?
There is no single duration that applies to all companies. The time is affected by the legal form, the completeness of founders’ data and documents, the type of activity, and whether approvals or licences from other authorities are required. A fixed figure is therefore not given before the type of transaction and its current requirements are defined.
Can a foreigner form a 100% owned company in Oman?
Current investment frameworks allow full foreign ownership in most sectors, but this does not mean that all activities are available without restrictions or special requirements. The activity and the conditions applying to it must be verified before the company’s final ownership structure is fixed.
What is the difference between the memorandum of association and a partners’ agreement?
The memorandum or articles of association relate to the company’s official legal structure, while a partners’ agreement can regulate the internal relationship between them in more detail, such as management, exit, disposal of shares and certain decision-making mechanisms, provided it is consistent with the law and the company’s official documents.
Can a branch of a foreign company be registered in Oman?
Yes, there is a dedicated government service for registering a branch of a foreign company. The applicable requirements are reviewed at the time of application according to the parent company’s status, the activity and the documents required for the service.
Does company formation end with obtaining the commercial registration?
No. After the registration is issued, requirements may remain relating to activity licensing, tax registration, employment and sector authorities depending on the nature of the project. The obligations following registration are therefore reviewed as part of the plan to start the activity.
Request an Appointment
Disclaimer
The information on this page is for general awareness and does not constitute legal advice for a specific case, and no lawyer–client relationship is created merely by reading it. Company formation requirements vary according to the legal form, the activity, the founders’ capacity, and the regulations and decisions in force at the time of application.