Non-Oil GDP Share: 70.5% ▲ +9.5pp vs 2017 | QS Ranking — SQU: #334 ▲ ↑28 places | Fiscal Balance: +2.8% GDP ▲ 3rd surplus year | CPI Rank: 50th ▲ +20 places | Global Innovation Index: 69th ▲ +10 vs 2022 | Green H₂ Pipeline: $30B+ ▲ 2 new deals 2025 | Gross Public Debt: ~35% GDP ▲ ↓ from 44% | Digitalised Procedures: 2,680 ▲ of 2,869 target | Non-Oil GDP Share: 70.5% ▲ +9.5pp vs 2017 | QS Ranking — SQU: #334 ▲ ↑28 places | Fiscal Balance: +2.8% GDP ▲ 3rd surplus year | CPI Rank: 50th ▲ +20 places | Global Innovation Index: 69th ▲ +10 vs 2022 | Green H₂ Pipeline: $30B+ ▲ 2 new deals 2025 | Gross Public Debt: ~35% GDP ▲ ↓ from 44% | Digitalised Procedures: 2,680 ▲ of 2,869 target |

Investing in Oman from South Korea

Practical guide for Korean investors seeking opportunities in Oman covering regulatory, tax, and market entry considerations.

Bilateral Economic Relationship

The South Korea-Oman economic relationship is anchored by bilateral trade valued at $8.2 billion. Investment flows have strengthened as Oman’s economic diversification creates new opportunities aligned with Korean investor expertise and strategic interests.

Existing Korean Investment Presence

Notable Korean investments in Oman include Korea Gas Corporation LNG, Samsung Engineering EPC, Hyundai operations. These established operations demonstrate the viability of Korean business models within the Omani market and provide potential partnership and supply chain integration opportunities for new entrants.

Regulatory Framework

Oman’s Foreign Capital Investment Law permits up to 100% foreign ownership in most sectors, with specific provisions for Korean investors under applicable bilateral agreements. The Commercial Companies Law governs entity formation, with LLC and branch office structures most commonly used by Korean investors.

RequirementDetail
Foreign ownership limitUp to 100% (sector dependent)
Minimum capital (LLC)OMR 20,000
Company registration time5-10 working days
Visa processing2-4 weeks
Tax rate (standard)15% corporate
Free zone tax rate0% (up to 30 years)

Tax Considerations

Oman’s corporate tax rate is 15% with a tax-free threshold for small businesses. South Korea-Oman double taxation agreements should be reviewed for withholding tax optimisation. Free zone entities benefit from extended tax holidays. VAT is not currently applied in Oman.

Key Risks for Korean Investors

Specific risk considerations include concentrated sector exposure in hydrocarbons, won exchange considerations. These risks are manageable through appropriate structuring, local advisory engagement, and phased market entry.

Entry Mechanisms

Recommended entry pathways include Korea-Oman economic committee, KOTRA facilitation, KEXIM financing. The Invest Oman portal provides centralised investor services including company registration, visa processing, and sector-specific guidance.

Vision 2040 Alignment

Oman’s Vision 2040 explicitly prioritises foreign direct investment as a catalyst for economic diversification. Korean investors with expertise in priority sectors including energy transition, manufacturing, technology, and tourism are actively sought through dedicated investment promotion campaigns.

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