Middle East
Tourism and hospitality, Oman
Oman's tourism strategy targets 11 million annual visitors by 2040. Hotel licences, free zone exemptions, and easier visa rules support new operators.
Visa free or visa on arrival for 100+ nationalitiesRoyal Decree 50 of 2019 on Foreign Capital InvestmentTourism investment incentives across Musandam and Dhofar
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
3-4 weeks
Tax treaties
35
Region
Middle East
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: No minimum capital
- Administrative language: Arabic (English widely accepted in commerce)
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 15%
- Tax treaties 35
- VAT rate 5%
- Withholding on dividends 0%
Key treaty partners
UKFranceIndiaChinaSingaporeNetherlands
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe not supported
- Wise supported
- EMI license framework available
Considerations
Pure holding structures
Mainland Oman applies 15% CIT and limited participation exemption. Small companies can reach 0% but only with strict revenue and asset caps that exclude holdings.
15% standard CIT applies on net profitLimited treaty network compared to DubaiSmall company 0% capped at OMR 30,000 revenue