100% Foreign Ownership

Companies operating in SOHAR Freezone can be 100% foreign-owned. Each entity must have at least two shareholders, who may be individuals or corporate entities, and both can be non-Omani.

Corporate Tax Holiday of up to 25 Years

Investors enjoy an initial 10-year corporate tax exemption (Oman standard corporate tax rate is 12%). This exemption may be extended up to 25 years if specified Omanization targets are met.

One-Stop Shop for Licensing and Approvals

The Freezone offers a single-window service for all licensing, permits, and government clearances — streamlining the setup process and reducing the need to engage with multiple agencies.

0% Import or Re-export Duties

Goods imported into or re-exported from SOHAR Freezone are fully exempt from customs duties, with clearly defined and efficient procedures in place.

0% Personal Income Tax

Individuals working within the Freezone are exempt from personal income tax, making the zone attractive to international talent and skilled professionals.

Low Capital Requirements

Minimal capital investment requirements make the Freezone an ideal destination for startups and SMEs to enter the market and scale up over time.

Flexible Omanization Requirements with Tax Benefits

Companies may employ up to 85% foreign staff. However, higher Omanization levels unlock additional corporate tax benefits:

• 25% Omanization after 10 years
• 35% Omanization after 15 years
• 50% Omanization after 20 years

Access to Free Trade Agreements

Freezone companies can benefit from Oman’s Free Trade Agreements with the United States and Singapore, gaining preferential market access for goods exported to these countries.