The Sultanate of Oman emerges as a highly lucrative destination for foreign investors due to a variety of factors. Oman is politically stable, has an advanced legal system and boasts a vast spectrum of natural resources. It is also a country distinguished for economic diversification and consistent domestic development planning. The flagship of its 9th Five Year Plan is national economic diversification programme known locally as “Tanfeedh”, which is an ambitious programme that encourages foreign investment in the country. The Sultanate undertook a series of investment facilitation features. It is a country that has a clear-cut and up-to-date investment law.