You can setup a LLC company in oman  with just a single shareholder.   A foreign investor can have a 100% owned LLC in Oman.  Maximum of 50  shareholders van be in a LLC company. It is now necessary for authorised managers to formally notify the shareholders of a conflict of interest in any kind of transaction or business proposed to be entered by an LLC.

A joint stock company the shares of which are not available for trading publicly is a private joint stock company. A private joint stock company in Oman requires a minimum of 3 shareholders (one of whom should be an Omani citizen holding at least 30% of the total shares) and a minimum share capital of OR 50,000 (about 130,000 USD).

A branch office in Oman can be set up by a foreign company looking to open an establishment in the Sultanate. For forming a branch, a local agent to sponsor Omani visas and licenses is required. The branch is also required to obtain an approval from the Ministry of Commerce and Industry (MOCI). Since a branch is not considered a legal entity separate from its parent company, the latter is liable for its activities and obligations.