Who pays

The law works on where you live, not on your nationality, so Omanis and foreigners are treated in exactly the same way. Under article 1, anyone who spends more than 183 days in Oman during a calendar year, whether in one stretch or on and off, is a tax resident and is taxed on their income wherever in the world it is earned. Everyone else is a non-tax resident and is taxed only on income earned inside Oman.

What counts as income

Income has a broad definition. Rather than defining income in general terms, article 7 sets out eleven sources that make up a person’s gross income, and a separate chapter then spells out what each source includes. Income covers:

• salaries
• self-employment income
• rent
• royalties
• interest
• dividends and gains on selling shares and bonds
• gains on selling real estate
• pensions and end-of-service gratuities
• prizes and gifts
• bonuses paid to members of Majlis Al-Dawla, Majlis Al-Shura, municipal councils, and boards of directors

Salary itself is defined widely to include allowances, bonuses, incentives, profit shares, and benefits in-kind such as housing, so an employment package is taxed on its full value and not only on the basic pay.

The rate and threshold

The tax is 5% of taxable income, and the key figure is 42,000 Rial Omani. The law only taxes what exceeds 42,000 Rial Omani in a year, so that amount comes off the top for everyone. It is not a band you fall into once you cross it. Someone earning 50,000 Rial Omani a year is taxed on 8,000, not on the whole 50,000, and any exemptions and costs that apply to them are deducted from that 8,000 before the 5% is calculated.

What is exempt

Article 25 lists sixteen exemptions that are deducted before the 5% is worked out, and several of them will matter to ordinary households:

• Education and health care expenses, not only for the person but for their spouse, parents, children, siblings under their care, and foster children.
• Contributions to pension and post-employment benefit schemes.
• Zakat and donations, including waqf, up to 5% of gross income.
• The interest or Islamic financing cost on a loan to build or buy a primary residence, once in a lifetime.
• Anything received by inheritance, will, or as a gift between spouses or first-degree relatives.
• Compensation of any kind, other than compensation for lost salary.

To see how this adds up, take someone earning 60,000 Rial Omani a year. The first 42,000 is not taxed, leaving 18,000. If they paid 6,000 Rial Omani in school fees for their children and 2,000 Rial Omani in medical bills for a parent that year, these are deducted, leaving 10,000 Rial Omani of taxable income and a tax bill of 500 Rial Omani.

Property, foreign income, and other exemptions

Property is handled carefully in article 20. The gain on selling a primary residence is exempt provided the sale takes place at least two years after the person notifies the Tax Authority that it is their primary residence, and the gain on selling a secondary residence, such as a farm or beach house, is exempt once in a lifetime. Both residences must be owned by a tax resident and chosen in advance by notifying the authority, and the choice of a secondary residence can only be made once. The practical lesson is that anyone who owns their home should notify the authority early, because the two-year clock only starts from that notification. Inheriting property, or receiving it as a gift from a spouse or first-degree relative, is not treated as a sale, so no tax arises at that point.

There are exemptions aimed at people working across borders, too. On top of all this, any foreign tax already paid on the same income can be deducted from the Omani tax due, up to the amount of the Omani tax.

Losses

Losses are dealt with in articles 26 and 27, and while most employees will never encounter them, they matter to anyone with a side business, a rental property, or investments. If self-employment, leasing, the sale of real estate, or the sale of shares and bonds produces a loss in a year, that loss is deducted from income from the same source, and whatever cannot be used is carried forward for up to five years. A loss from one source can never be set against income from another.

Take a person who earns a salary and also owns a flat they rent out. If, after deducting the actual expenses of the flat, the rent falls 3,000 Rial Omani short in a bad year, that 3,000 does not reduce the tax on their salary. It is carried forward and deducted from the rental income of the following year, and if that is not enough, the year after, for up to five years under article 26. If the flat keeps losing money for longer than that, what is left of the loss is simply gone.

Filing and paying

Under article 33, only a person whose gross income exceeds 42,000 Rial Omani needs to file a return, and it is filed electronically within six months of the end of the year. Someone whose only income is a salary or pension from a single employer can ask the employer to file on their behalf. In practice, most of the tax will never pass through the person’s hands. Employers must withhold the tax on salaries, pensions, and gratuities and pay it to the Tax Authority directly. Companies and government entities paying rent, dividends, and other kinds of income above 20,000 Rial Omani must also withhold part of the tax at source.

In short

For anyone earning below 42,000 Rial Omani, the new law changes nothing except that their employer will need to keep a closer eye on payroll. For those above it, the rate is low, the exemptions are wide, and most of the tax will be collected before the money reaches their account. What remains to be seen is the executive regulation, which Royal Decree 56/2025 requires the Chairman of the Tax Authority to issue, and which will set the procedures, forms, and the controls on the education, health care, and housing loan exemptions. We highly recommend that anyone earning above the threshold, and every employer, becomes familiar with the law before it enters into force in January 2028. You can read it in full in English on the link below:

Written by:

Abdulrahman Al-Farsi

Abdulrahman Al-Farsi is Legal Associate and Board Secretary at Decree. He holds an LLB from the University of Liverpool and had previously worked in an Omani law firm.

Corporate income tax

Under article 112 of the Income Tax Law, every establishment, Omani company, and permanent establishment pays tax at 15% of its taxable income for each tax year. This is the tax most people mean when they say corporate tax, and it applies whatever the legal form of the company and whatever the nationality of its partners. However, there is an exception for small enterprises. An enterprise whose registered capital does not exceed 50,000 Rial Omani, whose gross income does not exceed 100,000 Rial Omani, and whose average number of employees does not exceed 15 pays a reduced rate of 3% under article 159bis 15, provided it does not carry on an excluded activity such as banking, insurance, or the extraction of natural resources.

As for deadlines, article 140 requires a company to file its income return within four months from the end of the tax year, while an enterprise on the 3% rate files within three months under article 159bis 18. Tax that is paid late attracts an additional tax of 1% for every month it remains unpaid under article 156, and under article 157 the government can pursue unpaid tax for seven years from the date it became due.

Value added tax

Where corporate income tax is charged on profits, value added tax is charged on spending. It has applied in Oman since April 2021 under the Value Added Tax Law, together with its executive regulation. The rate is 5%, and it is the tax you see added at the bottom of most bills. A business must register for VAT once the value of its supplies passes the mandatory threshold, which Tax Authority Decision 1/2021 sets at 38,500 Rial Omani, and it may register voluntarily once it passes 19,250 Rial Omani. However, not everything carries the 5%, as article 47 of the law, financial services, healthcare, education, and residential rent are exempt, and under article 51 exports, medicines, and basic food items are zero-rated.

Under Tax Authority Decision 189/2026, which amends the executive regulation, VAT invoices will have to be issued in an approved electronic format, starting on 1 April 2027 for taxpayers whose annual supplies exceed 5,000,000 Rial Omani and on 1 October 2027 for everyone else.

Withholding tax

Withholding tax is not a separate law but a part of the same Income Tax Law that governs corporate tax. Under article 52, tax is charged on certain payments made from Oman to a non-resident with no permanent establishment here, mainly royalties, fees for services and management, payments for software and research, and dividends and interest. Article 113 sets the rate at 10% of the gross amount. The duty falls on the Omani payer rather than the foreign recipient, under article 53, whoever makes the payment must deduct the tax and remit it to the Tax Authority within 14 days from the end of the month of payment.

Not every payment abroad is caught. Article 4bis 1 of the Executive Regulation of the Income Tax Law carves out a number of payments that do not count as fees for services, such as training, transporting and insuring goods, flight tickets and hotels abroad, reinsurance, and services connected with an activity or property outside Oman. It is also worth noting that the tax on dividends and interest has been suspended since January 2023 by a royal order announced by the Oman News Agency, and that a double taxation agreement with the recipient’s country may reduce or remove the 10%, so it is worth checking whether one exists before deducting.

Excise tax

Excise tax is the most targeted of the five. The Excise Tax Law taxes goods that the law describes as harmful to human health or the environment, or as luxury goods. The goods and their rates are set by Ministry of Finance Decision 112/2019. There is 100% tax on tobacco and its products, pork, alcoholic drinks, and energy drinks, and 50% tax on carbonated drinks. The tax is calculated on the retail price or the standard price published by the Tax Authority, whichever is higher, so it is built into the shelf price and most people pay it without noticing.

Two recent decisions show how the tax is being used. Under Tax Authority Decision 206/2026, from 1 October 2026 the standard price of tobacco cannot be less than 1 Rial Omani for every 20 cigarettes, which puts a floor under the tax on cheap brands. In the other direction, Tax Authority Decision 192/2026 removed products that help people quit smoking, such as nicotine gum, patches, and sprays, from the list of excise goods altogether.

Personal income tax

The Personal Income Tax Law comes into force on 1 January 2028, making Oman the first country in the Gulf to tax the income of individuals. Under article 6, a tax resident, meaning anyone who spends more than 183 days in Oman during the year, is taxed on income earned anywhere in the world, while a non-resident is taxed only on income earned in Oman. Nationality makes no difference.

The rate under article 8 is 5%, and it applies only to income above 42,000 Rial Omani a year, since the law defines net income as the amount in excess of that figure. Article 25 then lists a long set of exemptions and deductions that come off before the 5% is worked out, covering things like education, healthcare, pension contributions, and inheritance. Under article 33, only a person whose gross income exceeds 42,000 Rial Omani has to file a return, and an employee can ask their employer to file it on their behalf in certain circumstances.

Other charges

There are other charges that work like taxes even if they are not always called that. Very large multinational groups pay a top-up tax under the Law of the Top-Up Tax on Constituent Entities of Multinational Groups, which makes sure they pay at least 15% on their Omani profits. Imported goods carry customs duty under the Unified Customs Law of the GCC. Furthermore, at the local level, municipalities and governorates collect their own fees, such as the municipality fee on hotel and restaurant bills, the fee on entertainment tickets, and the fee for registering a tenancy contract.

Conclusion

In conclusion, the tax system in Oman is simpler than the number of laws suggests. A business pays 15% on its profits, or 3% if it is a small enterprise, collects 5% VAT on what it sells, deducts 10% from certain payments it makes abroad, and pays excise tax if it deals in tobacco, alcohol, or sugary drinks. From 2028, an individual earning more than 42,000 Rial Omani a year will pay 5% on the excess. Each of these taxes has its own law, its own registration and filing rules, and its own deadlines, and all of them are administered by the Tax Authority.

Written by:

Abdulrahman Al-Farsi

Abdulrahman Al-Farsi is Legal Associate and Board Secretary at Decree. He holds an LLB from the University of Liverpool and had previously worked in an Omani law firm.

Who can form one, and with what

Under article 234 of the Commercial Companies Law, an LLC is formed by no fewer than two and no more than 50 persons, natural or legal, and each of them is liable for the company’s debts only up to the value of their shares. If there is only one owner, article 291 provides a separate but closely related vehicle, the one-person company, which is in substance an LLC with a single shareholder. A natural person may own only one of these, so a founder cannot spin up a separate one-person company for every venture.

Under the law, the name of the company can be the shareholder’s name or any word or phrase, provided it does not mislead as to the company’s objectives or the identity of its owners, and requires that wherever the name appears it is followed by “limited liability company” or “LLC”. Check availability with the Ministry of Commerce, Industry, and Investment Promotion before settling on anything, under article 40, a registered name cannot be used by another merchant in the same line of business, though two companies in genuinely different fields can carry similar names.

In terms of capital, it is divided into shares of equal value. Article 239 allows contributions in cash or in kind, but not in services or labour, because founders often plan for one partner to contribute effort rather than money. That works in a partnership. It does not work in an LLC. However, where a contribution is in kind, article 242 requires its type, location, and value to be set out in a report prepared by a valuation office or an auditor licensed in Oman, and if the value turns out to have been inflated, the contributing shareholder must pay the difference to the company in cash out of his own pocket.

Getting registered

Once the shareholders have settled the constitutive documents, they have 30 days to apply to register the company with the Registrar. The application goes through the Ministry’s electronic system, and article 87 of the Commercial Companies Regulation requires it to be accompanied by the constitutive contract, the minutes of the partners’ meeting where one of the partners is a legal person, and identity documents for the partners and managers. Any later amendment to the constitutive documents follows the same route within the same 30 days.

The constitutive contract must contain:

• The name and principal place of business.
• The capital and the breakdown between cash and in-kind shares.
• The shareholders with their nationalities and shareholdings.
• The company’s objectives, its date of establishment and duration.
• The manager’s name and powers.
• The start and end of the financial year.
• The body that will resolve disputes between the shareholders.
• The majorities needed to pass resolutions at the shareholders’ meeting.

These constitutive documents must all be written in Arabic; otherwise, they are considered void. The company then acquires legal personality only from the date of its registration, so anyone who does business in the company’s name before that point is personally liable for the obligations he creates.

If one of the shareholders is not Omani

Under the Foreign Capital Investment Law, no foreigner may carry out an investment activity in Oman except after obtaining a licence from the Ministry of Commerce, Industry, and Investment Promotion. Article 12bis of its executive regulation also requires the company to appoint at least one Omani worker no longer than a year from the start of its commercial activity, to register that worker with the Social Protection Fund, and to comply with the Omanisation percentages if set for its sector.

Running the company

For the company, the management is entrusted to one or more managers who must be natural persons, drawn from the shareholders or from outside, and appointed either in the constitutive documents or by a resolution of the shareholders. Removing a manager requires a resolution of shareholders owning three quarters of the capital, and that same resolution must appoint his replacement, so the shareholders cannot vote a manager out and leave the seat empty.

Ten per cent of the company’s net profits each year must be set aside by the managers, after tax, into a legal reserve, and to keep doing so until that reserve reaches one third of the capital. It cannot be paid out as dividends; it exists to absorb accumulated losses.

An auditor plays a huge role in an LLC, but not every LLC needs one. They are only needed when a company has more than seven shareholders, when its capital exceeds 50,000 Rial Omani, when the constitutive documents call for one, or when its shareholders representing at least a fifth of the capital ask for one. A small company starting out will often fall outside all four, though it will still need audited accounts for tax purposes.

Things to keep in mind for later

Shares in an LLC are not tradable, so bringing in a new partner means transferring existing shares, and the other shareholders have a right of pre-emption which they may exercise within 45 days by depositing the full price. Increasing or reducing the capital requires a unanimous shareholder resolution, and a reduction gives creditors 30 days to object. Once the first financial year closes, a reporting cycle begins. The managers have 90 days to prepare the financial statements, and 180 days from the year-end to circulate them to the shareholders with the notice of the meeting that approves them. Filing obligations also continue past incorporation since resolutions and records must reach the Ministry of Commerce, Industry, and Investment Promotion within seven days, and the company has seven working days to produce audited financial statements when the ministry asks for them.

In short

An LLC is not difficult to set up in Oman, but the protection it offers is conditional on doing a handful of things properly. When setting up a company, it is always good to check the Commercial Companies Law and understand all requirements that apply to you depending on your size or the type of establishment.

You can read the Commercial Companies Law in full in English at the link below:

Written by:

Abdulrahman Al-Farsi

Abdulrahman Al-Farsi is Legal Associate and Board Secretary at Decree. He holds an LLB from the University of Liverpool and had previously worked in an Omani law firm.

The regulation organises the sector into six licences: operating or managing a tourist or hotel establishment; travel and tourism offices (and branches of foreign tourism companies); tourist guidance; adventure tourism; high art performance groups in hotels and restaurants; and business tourism. The last two stand out. Adventure tourism, everything from off-road desert driving and mountain trekking to caving, canyoning, and ziplining, now has its own licence and a dedicated annex listing exactly which activities are covered. Business tourism, meaning conferences, exhibitions, and corporate incentive trips, is recognised as a licensed activity in its own right.

Under the old regulation, if the ministry sat on a licence application for 60 days, that silence counted as a rejection. The new regulation flips this; the ministry has 60 days to decide, and if it says nothing, the application is deemed accepted. For a sector that lives or dies on getting projects open, this reversal is the most consequential single change in the regulation.

Tourist guiding in English remains reserved for Omanis. Guides are split into general, locational, and specialised categories, must keep groups to no more than 30 people at a site, and are barred from discussing politics or religion or from working in military, border, or customs zones without permission. Adventure tourism operators carry the heaviest safety burden: an Omani licence-holder, a security and safety audit certificate, insurance issued inside Oman, a licensed specialist guide on every trip, risk and safety management plans, and a duty to cancel outings when bad weather is forecast.

Several licence fees have actually come down; a five-star hotel licence now costs 1,900 Rial Omani for three years, against the previous 3,200 Rial Omani for five years. Establishments still collect a 4% tourism fee for the ministry and an 8% service charge, but the service charge must now be paid out to staff in cash. Administrative fines in the regulation are capped at 6,000 OMR.

You can read the new Executive Regulation of the Tourism Law in full in English on the link below:

In 2025, the Law Regulating Real Estate was a major reform of the legal framework governing the real estate sector. This new Law of the Real Estate Registry updates the legal framework for the real estate registry, in other words, the way in which real estate is registered, to be aligned with the Law Regulating Real Estate that was issued last year.

One of the key features of the new law is the incorporation of the concept of a Preliminary Real Estate Registry for off-plan projects, allowing buyers to officially record their ownership and legal rights before a building is finished, which was already introduced by the Law Regulating Real Estate. Another update includes the option to request an English-language translation of your mulkiya, the formal recognition of temporary mulkiyas, and clear rules for registering real estate gifted to minors or seized by court order.

One of the more notable additions of the new law is that it allows the Ministry of Housing and Urban Planning to outsource certain documentation functions relating to the Real Estate Registry to the private sector. The law does not provide a lot of details on the scope of this possible delegation.

Penalties for real estate fraud have also been dramatically increased. Previously, under the Statute of the Real Estate Registry, knowingly registering a false document to deprive someone of their real estate rights carried a tiny fine of just 200 Rial Omani. Now, that same offence carries a prison sentence of six months to three years, plus a fine ranging from 1,000 to 30,000 Rial Omani.

The Law of the Real Estate Registry enters into force today. You can read it in full in English on the link below:

The Legal Status of a Special Zone

The AI Special Zone is a special economic zone governed by the Law of Special Economic Zones and Free Zones, issued by Royal Decree 38/2025, exactly like the Special Economic Zone at Duqm.

A zone created by virtue of this law is granted specific benefits so that the zone is attractive to foreign investment. For example, companies doing business in the zone get up to thirty years of exemption from corporate income tax, customs exemptions for imported and exported goods, and exemptions from minimum capital requirements. Furthermore, land within the zone is allocated by lease or usufruct outside the constraints of the regular Land Law.

One of the key benefits of the zone will be the creation of a one-stop shop that handles all licensing and permits required for the operation of companies in the zone. The law places a strict deadline for issuing the licences and permits within the zone. For example, labour permits for non-Omani employees must be issued within five working days.

There are also other benefits, like a single comprehensive approval for strategic projects and residency for the owners of the company.

How will it be operated?

The law requires the AI Special Zone to be operated by an operator appointed by the Public Authority for Special Economic Zones and Free Zones. This operator has to be a company. The news outlets have reported that the government has appointed an Omani company called Afouq Investment and Development United to both establish and operate the zone.

How does it differ from IFCO?

One of the biggest announcements of the year was the establishment of the International Financial Centre of Oman, and it’s important to point out the differences between these two projects.

The AI Special Zone provides a number of specific exemptions and benefits, but it is still governed by Omani law. For example, Omanisation rules still apply in the AI Special Zone, the Commercial Companies Law also applies, and Omani courts have full jurisdiction over the zone. In particular, the Omanisation rules prohibit the hiring of non-Omani software engineers, and therefore, this prohibition will apply to companies working in the zone.

Unlike the AI Special Zone, IFCO is a totally independent legal jurisdiction in which Omani law does not apply and has its own court system. This means that the Omanisation rules categorically do not apply.

However, even though the AI Special Zone will still be bound by Omani law, the ability of the zone to attract the AI industry will depend on factors beyond the law, such as its ability to provide infrastructure and services, as well as other facilities that make the zone an attractive destination for the AI industry.

You can learn more about special economic zones, such as the AI Special Zone, by reading the Law of Special Economic Zones and Free Zones in full in English on the link below:

The law gives the National Survey and Geospatial Information Authority, which is a department of the Ministry of Defence, broad oversight over geospatial matters in the country. For example, you need permission from the authority to conduct surveys, to produce any map or atlas, to export geospatial data outside Oman, or to use the maps of Oman commercially.

Failure to comply with this law results in penalties up to 3 years of imprisonment and fines up to 30,000 Rial Omani.

Entities affected by the law have 6 months from its entry into force to bring themselves into compliance. 

You can read the National Geospatial Data and Information Law in full in English on the link below:

This blog post will highlight the key provisions relating to probation periods under the Labour Law.

Probation is defined under article 1(21) of the Labour Law as the initial phase of the employment contract during which the employee’s suitability for the job is assessed. The Labour Law sets out the maximum duration of this period: up to three months for workers paid on a monthly basis and up to two months for workers paid by any other method.

The law also makes it clear that a worker may only be placed on probation once with the same employer. Not only does this mean that employers cannot impose a new probation period upon contract renewal or when an employee is promoted internally, but an employee who quits working for an employer after completing their probation period, moves to another employer, and then returns to a new job for the first-mentioned employer does not have a probation period.

The law also provides that the employer may terminate the employment contract during the probation period if the employee is deemed unsuitable to continue without the need to provide any justification, by giving a seven-day written notice. In Supreme Court Contestation 802/2020, the Supreme Court ordered an employer to compensate an employee for terminating his employment during the probation period without giving the seven-day notice. However, the compensation was limited to the equivalent of seven days pay.

We highly recommend that both employers and employees make themselves familiar with the legal provisions relating to probation periods by reading the full text of the Labour Law on the link below:

Written by:

Abdulrahman Al-Farsi

Abdulrahman Al-Farsi is Legal Associate and Board Secretary at Decree. He holds an LLB from the University of Liverpool and had previously worked in an Omani law firm.

As an Omani law student in the UK, I wrote this blog post to examine the key differences between Omani and UK company legal forms.

General Concept of a Company

In Oman, the term “company” refers to any business vehicle other than a sole trader doing business as an individual in his or her personal capacity. Accordingly, a partnership, i.e. the legal form where two or more partners carry out an activity together with one or more of the partners having no limited liability, is considered a type of a company in Oman, is governed by the Commercial Companies Law, and is referred to as a Tadhamun Company (General Partnership) or Muhassa Company (Limited Partnership). The Omani concept of a company widens more as the Omani law considers a joint venture, merely a contract between two parties to carry out a joint project, to be a company form and regulates it under the Commercial Companies Law.

This differs from the UK, where the term “company” usually refers to a specific type of business vehicle with limited liability and a legal personality distinct from its shareholders. Other business vehicles, such as partnerships, are governed by a totally different set of legislation. The UK also does not consider venture capital a form of a company. However, the UK also has a hybrid business form between a company and a partnership called a Limited Liability Partnership that does not exist in Oman.

Limited Liability Companies

In Oman, the Commercial Companies Law has several types of what is generally considered a limited liability company, i.e. a legal form with a legal personality distinct from the shareholders who have limited liability towards the conduct of the business. These are the One Person Company (a limited liability company with one shareholder), a Limited Liability Company (a limited liability company with a maximum of 50 shareholders, and a Joint Stock Company (a limited liability company with a minimum capital of 2,000,000 Rial if the shares of the company are traded in the stock market or a minimum capital of 500,000 if the shares of the company are not traded in the stock market. The law also has specific rules for a holding company (a joint stock company created for the purpose of owning other companies).

In the UK, there is no distinction in the actual legal form identified by Omani law; all are merely referred to as a Limited Company. This company can be owned by one or multiple people, and there is no cap on the number of shareholders a company can have. The same applies in regard to publicly traded companies. A Limited Company can trade its shares on the stock market in the UK without having to adopt a different legal form.

Limited Liability Partnerships

Oman only has the traditional legal forms of a general partnership and a limited partnership in the area of partnerships. These forms also exist in the UK and offer a legal form jointly owned by the shareholders without offering limited liability except to limited partners in a limited partnership. However, the UK also offers a hybrid form between a company and a partnership called a Limited Liability Partnership (LLP) as a legal vehicle in which all the partners have limited liability, allowing them to manage the business directly without needing a board of directors. LLPs allow for a different tax treatment than an LLC, as the partnership is not subject to corporation tax and the partners are individually taxed through self-assessment tax returns as the profits are directly distributed among them.

Beyond UK Business Legal Forms

In addition to the standard limited company, partnerships, and limited liability partnerships, the UK also has several legal forms available for some specific purposes that are not necessarily profit-oriented, such as Community Interest Companies that prioritise community benefits over profit; Right to Manage Companies that are formed by leaseholders to manage their building; and UK Societas’ that provide a framework for operating across the UK and EU (formally known as Societas Europaea before Brexit).

Conclusion

Company Law is one of the critical areas of law for any person interested in corporate legal work. I highly recommend reading the Commercial Companies Law to learn about Omani company law. You can also read Decree’s Intel on the link below for an Overview of Types of Companies in Oman:

Written by:

Abdulrahman Al-Farsi

Abdulrahman Al-Farsi is Legal Associate and Board Secretary at Decree. He holds an LLB from the University of Liverpool and had previously worked in an Omani law firm.

The new decision clarifies the process for policing violations and stipulates that reports can only be issued by employees with judicial enforcement status. It also clarifies that employees must have an identity card stating their identity, which they are required to disclose if asked.

The main provision of the 2013 and 2024 decisions is the MOL’s power to suspend the services of companies that violate Labour Law. The 2024 decision changes these services by removing old provisions and adding new ones, and they include services such as issuing work permits to non-Omanis and transferring the services of the violating workers.

You can read the full decision in English on the link below: