| Oct Eiendom AS | Real estate | 2013 |
| Odd Fellow Huset Odda AS | Real estate | 2017 |
| Odda Areal AS | Real estate | 2015 |
| Odda Begravelsesbyrå AS | Other services | 2006 |
| Odda Betong AS | Manufacturing | 2019 |
| Odda Bilsenter AS | Wholesale & retail | 1988 |
| Odda Buss AS | Transport & logistics | 2017 |
| Odda by Crew AS | Administrative & support | 2023 |
| Odda Bygg & Rehabilitering AS | Construction | 2025 |
| Odda Bygg AS | Real estate | 2006 |
| Odda Coating AS | Manufacturing | 1988 |
| Odda Coating Technology AS | Manufacturing | 2013 |
| Odda Digital System AS | Information & communication | 2016 |
| Odda Eiendom AS | Real estate | 1998 |
| Odda Gruneigarlag SA | Arts & recreation | 1968 |
| Odda Holding AS | Professional & scientific | 2007 |
| Odda Hårstudio AS | Other services | 2000 |
| Odda Kobber Og Blikk AS | Construction | 2011 |
| Odda Lavpris AS | Wholesale & retail | 2001 |
| Odda Liftutleie AS | Administrative & support | 2009 |
| Odda Mat AS | Wholesale & retail | 2015 |
| Odda Mek Holding AS | Manufacturing | 1978 |
| Odda Mekaniske Verksted AS | Manufacturing | 2013 |
| Odda Næringspark AS | Real estate | 2016 |
| Odda Optikk AS | Wholesale & retail | 2022 |
| Odda Plast AS | Manufacturing | 2005 |
| Odda Real Estate AS | Real estate | 2024 |
| Odda Renhold AS | Administrative & support | 2023 |
| Odda Rutebuss AS | Transport & logistics | 1979 |
| Odda Service AS | Administrative & support | 2013 |
| Odda Skylift Drift AS | Arts & recreation | 2020 |
| Odda Solsenter AS | Other services | 2013 |
| Odda Tannlegesenter AS | Health & social care | 2018 |
| Odda Taxilag AS | Transport & logistics | 2002 |
| Odda Technology AS | Manufacturing | 2016 |
| Odda Trykk & Reklame AS | Manufacturing | 1986 |
| Odda Video-Senter Ans | Administrative & support | 1995 |
| Odda VVS Eiendom Ans | Real estate | 2007 |
| Oddaprodukt AS | Health & social care | 1975 |
| Oddaterminalen AS | Real estate | 2023 |
| Oddingen AS | Real estate | 2017 |
| Ok Varme & Sanitær AS | Construction | 2009 |
| Omv Eiendom AS | Real estate | 2012 |
| Op Industriservice AS | Manufacturing | 2007 |
| Opal Engineering AS | Agriculture & fishing | 2015 |
| Opticon West AS | Real estate | 2026 |
| Osmo Transport V/Frode Og Torleif Osmo Da | Transport & logistics | 1996 |
| Outokumpu Zinc Commercial B V Winterthur Branch | Wholesale & retail | 2001 |
| Pergola Odda AS | Hospitality | 2022 |
| Pizzakjellaren Da | Hospitality | 1989 |
| Portal Eiendom Odda AS | Real estate | 2013 |
| R.L.Eiendom AS | Real estate | 2008 |
| Re&Ma Holding AS | | 2025 |
| Red Maple AS | Professional & scientific | 2022 |
| Reiseter Installasjon AS | Construction | 1996 |
| Reluxi AB Akvariumprodukter | Wholesale & retail | 1998 |
| Rigg & Industri Assist AS | Administrative & support | 2019 |
| Riise & Paulsen Eiendom AS | Construction | 2017 |
| Riise & Sønn Invest AS | Real estate | 2007 |
| Robin Hood Ventures AS | | 2025 |
| Romstad Nondal Advokatfirma AS | Professional & scientific | 2023 |
| RS Drift AS | Real estate | 2025 |
| Røldal Event AS | Administrative & support | 2026 |
| Røldalsvegen 20 AS | Real estate | 2004 |
| Røldalsvegen 21-23 AS | Real estate | 2014 |
| Røynstrand Eiendom AS | Real estate | 1990 |
| Røynstrand Entreprenør AS | Construction | 2004 |
| Røyr Og Bad AS | Construction | 2012 |
| S.Legård AS | Administrative & support | 2021 |
| Safe Treningssenter Odda AS | Arts & recreation | 2006 |
| Salong Lilamo AS | Other services | 2026 |
| Se-Det Holding AS | Professional & scientific | 2010 |
| Seljestad Grunneierforening SA | Real estate | 2002 |
| Seljestad Maskin AS | Administrative & support | 2020 |
| Seljestad Og Røldal Løypeselskap AS | Arts & recreation | 2008 |
| Sigra AS | Manufacturing | 2013 |
| Silver Bullet Holding AS | | 2021 |
| Simple Squared AS | Information & communication | 2025 |
| Siro Bygg AS | Construction | 2016 |
| Smeltehuset AS | Hospitality | 2012 |
| Smeltehuset Restaurant AS | Hospitality | 2024 |
| Solnut Eigedom AS | Construction | 2014 |
| Solvarden AS | Real estate | 2021 |
| SPORT1 Odda AS | Wholesale & retail | 2015 |
| Stilk & Stæsj AS | Wholesale & retail | 2018 |
| Stimar Frisør AS | Other services | 2017 |
| Stueland Invest, Ved Og DJ AS | | 2019 |
| Stølane Skogsveglag SA | Agriculture & fishing | 2003 |
| Sus Og Dus Odda AS | Administrative & support | 2021 |
| Sævartveit Invest AS | Real estate | 2020 |
| Søndre Portalbygg AS | Real estate | 2021 |
| Takst Og Byggrådgiving AS | Professional & scientific | 2025 |
| Tankebanken AS | Education | 2023 |
| TB Trans West Da | Transport & logistics | 2002 |
| Terje AS | Wholesale & retail | 1989 |
| Thai Take Away Odda AS | Hospitality | 2017 |
| Thord Paulsen AS | Wholesale & retail | 1999 |
| TK Maskin AS | Construction | 2021 |
| Tokheim Trelastforretning AS | Real estate | 2005 |
| Topesca AS | Wholesale & retail | 2019 |