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The Sultanate of Oman, one of the most progressive countries in the Middle East, has achieved remarkable growth in all sectors of economy during the past years and is well on its course for excellent growth. Though oil remains single most important source of revenue, the expansion of non-oil sector is expected to make the growth and development process of Oman more sustainable in the long run.
The Sultanate encourages foreign capital that will enhance the overall development of the country. It should supplement local investment in utilizing its untapped resources, facilitate transfer of technology, know-how and managerial skills, and getting benefit from the world-wide connections of multinational corporation in opening new markets for Oman products.
Oman is committed to a policy of open market economy based on free competition in which the Private Sector is encouraged and facilitated to play leading role. World class infrastructure facilities, incentives packages, attractive corporate tax and tax holidays, simplification of 'doing business procedures' and transparent corporate governance has made Oman as an attractive destination for investment.
Doing Business in Oman: There are several positive features in the economic policy and environment of Oman that encourages the flow of investment into Oman. The government is continuously engaged in making the investment climate as conducive and investor-friendly as possible. Oman's Foreign Capital Investment Law has been liberalised, permitting 70% foreign participation in companies automatically in most of the sectors and even 100% foreign capital investment is permitted for projects of national importance.
The Law on Income Tax for companies has been amended providing for completely non-discriminatory treatment between fully Omani owned companies and other companies incorporated in Oman irrespective of the extent of foreign participation. An array of incentives are offered and in the Ministry of Commerce & Industry a "One-Stop-Shop" for assisting the domestic and foreign investor in obtaining all required clearances quickly and from one window has been established. For an executive overview on investment climate, taxation and legal aspects please refer to Doing Business in Oman.
Recent Development: A judicious macro economic strategy has ensured a strong economy for Oman and the preliminary estimates indicate a GDP growth rate at current prices about 40 percent in 2008. Oman's economy has remained strong, not only due to the continued strength of international oil prices, but also due to various diversification activities. The economic diversification program made headway with the commissioning of many mega gas-based projects including Oman Polypropylene, Oman Methanol and Sohar Aluminium and several other projects are expected to go on steam shortly.
Non-oil activities are expected to register a growth rate at 26.7 percent and tourism, which is one of the main sectors targeted by the economic diversification strategy, grew by 22.3 percent in 2008.
The Executive Board of the International Monetary Fund (IMF) has commended Oman's authorities for the country's strong growth performance over the past few years, despite declining oil production. The Board of Directors welcomed, in particular, the steady progress in implementing structural reforms that has contributed to strong non-oil output growth.
Oman has systematically been liberalising its economy to ease the path for investment particularly overseas investment, and has introduced as number of policy and legislative changes to support this. For more information related to Oman's economy, major projects under developments and commercial and administrative developments please refer to a Summary of Economic, Commercial and tax developments in 2008.
Investment OpportunitiesServices Infrastructure - US $11.7 billion:
-- Opportunities for: Contractors,
-- Architects Quantity Survey
-- Southern Express way, flyovers and road networks
-- Dams and sanitary networks
-- Water desalination plants
-- Water resource development
-- Residences, Shopping Malls, Commercial Complexes
-- Air Port and Sea Port New/ Expansion
-- Education & Health services
Services Oil & Gas - Gas US $19 billionOpportunities for: EPC Logistics Trade Supply Service and Training:
-- Exploration
-- Production
-- Transport
-- Technology Innovation
-- Service & Maintenance
-- Downstream Industrial projects
Services Tourism - US $20 billion:
-- Event Management, Advertisement, PR,
-- Tour Operators, MICE, Hotel Operators
-- Restaurants Leisure Management
-- The Wave Resort
-- Muscat Golf & Country Club
-- The Blue City
-- Ras Al Hadd
-- Seafah Resort
-- Salam Resort
-- Convention Center
-- Shinas Resort
-- Ras Al Hamra Resorts
-- Services Information Technology
-- IT Consulting, Data Center Management,
-- System Integration Training Call Center
-- Software Development, Business Process
-- Outsourcing
-- E-legislation
-- Higher Education
-- One Stop Shop
-- National Statistic Online
-- E-payment Gateway
-- E-Tendering
Services Others:
-- Management & Professional Institutes
-- Specialised Industrial Training
-- Venture Capital
-- Financial Services
-- International Trade
-- Logistics
-- Insurance Services
FAQs for InvestmentCan a foreigner own majority shares in an Omani company? The Sultanate encourages foreign capital that will enhance the overall development of the country. It should supplement local investment in utilising its untapped resources, facilitate transfer of technology, know-how and managerial skills, and getting benefit from the world-wide connections of multinational corporation in opening new markets for Oman products.
Foreign ownership is allowed upto 100% with the approval of the Ministrial Cabinet, however, in accordance with the commitment provided to the World Trade Organisation, approvals are granted for foreign ownership up to 70 % in most of the sectors on automatic basis. As per the Foreign Capital Investment Law ministry grant license to applicant if the paid up capital of the company is at least RO 150,000 (US $390,000).
What is the investment incentives offered in Oman? Investment incentives include provision of plots for nominal lease charges in specified areas and reduced utility charges and exemption from taxes. Tax exemptions from corporate tax and customs duties are granted to entities engaged in manufacturing, mining, agriculture, fishing, fish farming, fish processing, aquaculture, animal breeding, tourism, export of manufactured and processed products and public utilities. The exemptions are granted for five year from the date of production or services first rendered and a five year extension may also be granted subject to certain conditions.
Foreign airlines and shipping companies are exempt from taxation based on reciprocal treatment. Universities, colleges, higher education institutes, private sector schools, training institutes; private hospitals are exempt from tax.
Are Foreigners allowed to own land for commercial and residential purposes? Under Land Law companies and foreign nationals may own land in special designated tourism complexes. Other GCC nationals, companies fully owned by Omanis or General Joint Stock Companies with majority Omani shareholdings are allowed to own land any where under certain conditions. Royal Decree 12/ 2006 allows non Omanis to own real estate in Oman within specified integrated tourism complexes.
Is a foreign company allowed to open a branch and representative office in Oman?Companies conducting business through special contracts or agreements with the government are allowed to establish a branch in Oman. In practice contracts awarded by the government, Petroleum Development Oman LLC (PDO) and Oman LNG LLC (LNG) enable foreign companies to establish branches in Oman by registering with the Ministry of Commerce & Industry.
Foreign companies engaged in trade, industry and service sectors may open commercial representative offices in Oman. However they may not import, export or sell its products; promote productions or services other than those produced by the company or communicate directly with the consumers.
How many Industrial Estates, Free Zones, Special Economic Zones are in Oman? There are six industrial estates in Oman managed by the Public Establishment for Industrial Estates. These industrial estates are located in key locations of Oman such as Rusayl, Salalah, Sohar, Sur, Nizwa and Buraimi. For more information on industrial estates please refer to www.peie.om. Apart from these industrial estates there are three free zones and one Special Economic Zone in Oman. These are:
Al Mazunah Free Zone strategically located in the south west of Oman on the Oman-Yemen border. For more information please visit www.peie. om. Knowledge Oasis Muscat is a public-private sector led Technology Park situated in a 68 hectare site situated at 32 km from Muscat. For more information please visit www.kom.om.
Salalah Free Zone is located in a globally strategic location in Salalah with access to Europe, Asia, Africa and Australia. Besides access to world's fastest growing markets the zone also offers a whole host of other business advantages. For more information please visit www.sfzco.com. Special Economic Zone is to be created in Port of Sohar. The zone will encompass a serious centre of manufacturing with low investment and highest possible added value. For more information visit http://www.portofsohar.com
What are the different structures of business entities and their main features?
-- In Oman the following types of entities can be formed
A joint stock company is formed by three or more individual or entities, whose liability is limited to the nominal value of their shares in the company's capital. If minimum 40% of a company's shares are issued for public subscription it is considered as a general joint stock company (SAOG). The minimum capital required in RO 2 million (US $5.2 million); Otherwise it is considered as closed joint stock company (SAOC) and the minimum capital required is RO 500,000 (US $1.3 million) Limited Liability Company (LLC) is a private company formed by minimum of two and a maximum of 40 natural or legal persons, whose liability is the nominal value of their shares in the company's capital. The minimum capital for an LLC wholly owned by Omani national is RO 20,000 (US $52,000) and RO 150,000 (US $390,000) with foreign participation.
A Holding company is a joint stock company or LLC that holds at least 51% of the shares of another company and have financial and administrative control. The capital of the holding company shall not be less than RO 2 million (US $5.2 Million). The other forms of business entities are general partnerships, formed by two or more individuals or entities, limited partnerships, which is formed by one or more general partners and sole proprietorships.
Is there any restriction on repatriation? Oman is a free economy and does not restrict the remittance abroad of equity, debt, capital, interest, dividends, profits and personal savings.
What are the tax rates in Oman? Companies are taxes at a single rate of 12 % of the taxable income exceeding RO 30,000 irrespective of the percentage of foreign ownership. Branches of foreign companies are taxed at a single rate according to the entire amount of branch's taxable income. The tax rate varies from 5% to 30%. Foreign companies that do not have a permanent establishment in Oman are subject to a flat tax of 10% of gross income on the following type of income: royalties, management fees, rent for equipment, transfer of technical know-how and R & D fees
What are the Rates of Services in the industrial estates?
1 Lease of industrial plots Square metre/ per annum 250 Baizas for the first 5 years, thereafter, 500 Baizas.
2 Electricity KW/hour with bank capacitor 12 Baizas. (August - Mar)
24 Baizas (April - May)
3 Water Gallon 3 Baizas
4 Gas M3 20.5 Baizas
Source: 222.peie.om/estates-rusay-1rate.shtml
What is the minimum wage in Oman? The minimum wages payable to Omanis is RO 140 (about US $360) per month including house and transport allowances. Apart from that per the Social Security Law private sector employer must make monthly contributions to the Public Authority for Social Insurance at the rate of 9.5% of the monthly wage
Does Oman have any Free Trade agreements with other countries? Oman seeks integration into the global economy through multilateral, regional and bilateral economic co-operation. In this context Oman joined the World Trade Organisation in the year 2000. The accession to WTO brings the integration of Oman into the world economy and with its benefits and the challenges.
Regionally, Oman is a member of the six gulf co-operation council which started with an FTA in 1982, moved to the common market in 2008. Oman is also an active member of the greater Arab free trade agreement. As of 2005 these Arab countries with a population of over 270 million have in place a free trade agreement. With GCC Oman is now negotiating with various countries for similar free trade agreements. Also the European Union and GCC FTA are now in the final stages of negotiations. On the bilateral front, has already signed an FTA with USA.
What are the major Sea ports and airports? Oman has commercial sea ports in Muscat, Sohar and Salalah. There are six civil airports of which two are international. These sea and airports are well connected to other parts of the world.
Does Oman have a One Stop Shop? In the Ministry of Commerce &Industry a "One-Stop-Shop" for assisting the domestic and foreign investors in obtaining all required clearances quickly and from one window has been established. Shortly all ministry related services will be made available through web as a step towards the achievement of total e-governance in the country. For more information visit http://www.mocioman.gov.om/arabic/egov.htm1
What are the criteria for getting residential and investors' visa? Investor Visa is granted to a foreigner who intends to invest his money in Oman and pursuant to a certification in this respect from the authority concerned. - This visa can be used within six months from the date of its issuance. - It is a multiple-entry visa valid for staying in the country for two years from the date it is inserted in the passport. This period is renewable. For more detail please refer to http://www.rop.gov.om/english/dg_passport_visa_investors.asp
What are the sources of finance for the investors? Commercial banks are the primary source of short, medium and long term credit. There is no restriction to obtain credit from aboard. Oman Development bank provides finance to corporate small and medium size companies and small projects. The maximum lending is RO One million. Investors may also obtain financing form Gulf Investment Corporation, an institution established by GCC Countries. Their head office is in Kuwait and they invest in equity and provide loans to new ventures
How Oman is ranked as per Economic freedom Index? Economic Freedom is measured by the extent to which one can pursue economic activity without government interference. According to the World Economic Freedom Index 2007 published by Fraser institute Oman is ranked 18th position among 141 countries. http:www.freetheworld.com
What is the Omanization percentage for manufacturing sector? The Omanization percentage in the manufacturing sector is 35 %.

Copyright Business Recorder, 2009

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