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Royal Decree 39/2026

Issuing the Statute of the Public Authority for Special Economic Zones and Free Zones

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

the Land Law issued by Royal Decree 5/80,

the Law Governing the Usufruct of the Lands of the Sultanate of Oman issued by Royal Decree 5/81,

the Tender Law issued by Royal Decree 36/2008,

the Statute of the Administrative Apparatus of the State issued by Royal Decree 75/2020,

Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Mandates,

the Statute of Governorates issued by Royal Decree 36/2022,

Royal Decree 53/2022 Regarding the Public Authority for Special Economic Zones and Free Zones and the Public Establishment for Industrial Estates,

the Financial Law issued by Royal Decree 37/2025,

and the Law of Special Economic Zones and Free Zones issued by Royal Decree 38/2025,

and in pursuance of public interest,

have decreed as follows

Article I

The attached Statute of the Public Authority for Special Economic Zones and Free Zones hereby applies.
The Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones shall issue the regulations and decisions necessary to implement the provisions of the attached statute, and until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict the provisions of this decree and the attached statute.
All that is contrary to this decree and the attached statute, or in conflict with their provisions, is hereby repealed.
This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 11 Ramadan 1447
Corresponding to: 1 March 2026
Haitham bin Tarik
Sultan of Oman

Royal Decree 53/2022

Regarding the Public Authority for Special Economic Zones and Free Zones and the Public Establishment for Industrial Estates

We, Haitham bin Tarik, the Sultan of Oman after perusal of the Basic Statute of the State, Royal Decree 4/93 Establishing the Public Establishment for Industrial Estates, the System of the Public Establishment for Industrial Estates promulgated by Royal Decree 32/2015, Royal Decree 75/2020 regarding the Administrative Apparatus of the State, and Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences, and in pursuance of public interest, have decreed as follows

Article One

The subordination of the Public Establishment for Industrial Estates is hereby transferred to the Public Authority for Special Economic Zones and Free Zones.

The Public Authority for Special Economic Zones and Free Zones shall undertake practising the competences of the Public Establishment for Industrial Estates relating to drawing the public policy, regulation, control, supervision, unification of services, facilities, and incentives provided to investors.
The Public Establishment for Industrial Estates shall undertake practising the competences relating to the operation of industrial estates.
The phrase “Minister of Commerce, Industry, and Investment Promotion” is hereby replaced with the phrase “Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones” wherever it appears in laws and royal decrees relating to the Public Establishment for Industrial Estates.
The Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones shall issue the necessary decisions to implement the provisions of this decree.
All that is contrary to this decree, or in conflict with its provisions, is hereby repealed.
This decree shall be published in the Official Gazette, and comes into force on the date of its issuance.

Royal Decree 10/2022

Establishing Free Zones in Muscat International Airport and Sohar and Salalah Airports

We, Haitham bin Tarik, the Sultan of Oman after perusal of the Basic Statute of the State, the Law of Free Zones promulgated by Royal Decree 56/2002, Royal Decree 67/2003 Applying the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf, the Income Tax Law promulgated by Royal Decree 28/2009, the Civil Aviation Law promulgated by Royal Decree 76/2019, Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences, Royal Decree 61/2020 Establishing the Oman Investment Authority, and Royal Decree 75/2021 Promulgating the System of the Oman Investment Authority, and in pursuance of public interest, have decreed as follows

Article One

The following free zones are hereby established:

  1. A free zone in Muscat International Airport named the “Muscat International Airport Free Zone“.
  2. A free zone in Sohar Airport named the “Sohar Airport Free Zone”.
  3. A free zone in Salalah Airport named the “Salalah Airport Free Zone”.

and that is on the land area specified for each zone in accordance with the masterplans attached to, and specified in, the concluded concession agreements.

The Council of Ministers shall undertake specifying the operator of the free zones stipulated in article I of this decree from among the companies subordinate to the Oman Investment Authority, which may seek the assistance of specialised entities and companies to build, market, develop, manage, or operate these zones.
The operator and the working company shall be granted the incentives, benefits, and facilities stipulated in the aforementioned Law of Free Zones.
The operator and the working companies shall be exempt from income tax, and the exemption shall be for a period not exceeding 15 (fifteen) years for each project separately, renewable for a period of 5 (five) additional years. In all cases, this exemption does not apply to banks, financial institutes, insurance and reinsurance companies, and enterprises working in providing telecommunication services and in the field of land transportation and construction.
The exemptions stipulated in article IV of this decree shall be issued by a decision by the Chairman of the Tax Authority in accordance with the rules, categories, and procedures approved by the Board of Directors of the Public Authority for Special Economic Zones and Free Zones, after the approval of the Ministry of Finance.
The working companies shall pay the operator a fee for the services it provides to them, and the operator shall determine the value of the service fee and the mechanism of collection, after the approval of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones on this.
The operator shall abide by the rules of aviation easement rights and civil aviation safety and security requirements under the supervision of the Civil Aviation Authority. The operator shall also coordinate with the Public Authority for Special Economic Zones and Free Zones to achieve the safety requirements for individuals, working companies, establishments, merchandise, and goods inside each zone, and shall fully cooperate with the authority to comply with the rules prescribed for environmental safety and the maintenance of security.
This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Royal Decree 105/2020

Establishing the Public Authority for Special Economic Zones and Free Zones and determining its competences

Article One

A public Authority under the name “The Public Authority for Special Economic Zones and Free Zones” shall be established, shall enjoy justice personality, shall be financially and administratively independent and shall be affiliated to the Council of Ministers.
The headquarter of the Public Authority for Special Economic Zones and Free Zones shall be located in the Governorate of Muscat and by virtue of a decision to be passed by its Board of Directors, it may establish branches in other governorates or offices outside the Sultanate.
The competences of the Public Authority for Special Economic Zones and Free Zones shall be determined in accordance with the attached Annex.
The Chairman of the Public Authority for Special Economic Zones and Free Zones shall also be Chairman of the Board of Directors.
All financial allocations, assets, rights, obligations and inventories of the Special Economic Zone Authority at Duqm shall be transferred to the Public Authority for Special Economic Zones and Free Zones.
The employees of the Special Economic Zone Authority at Duqm shall be transferred, with the same financial grades to the Public Authority for Special Economic Zones and Free Zones.
The Chairman of the Public Authority for Special Economic Zones and Free Zones shall exercise the prescribed competences of Free Zones Committee as stated in the law of Free Zones and the Royal decrees establishing the Free Zones of Al Mazyounah, Salalah and Sohar.
The phrases “the Special Economic Zone at Duqm”, “Board of Directors of the Special Economic Zone at Duqm”, “Chairman of the Board of Directors of the Special Economic Zone at Duqm”, “Chief Executive officer of the Special Economic Zone at Duqm”, wherever they might occur in laws and Royal decrees, shall be replaced with the phrases “the Public Authority for Special Economic Zones and Free Zones”, “the Board of Directors of the Public Authority for Special Economic Zones and Free Zones”, “the Chairman of the Board of Public Authority for Special Economic Zones and Free Zones” and “the Chairman of the Public Authority for Special Economic Zones and Free Zones”.

The phrases “Free Zones Committee”, wherever it may occur in the Law of Free Zones and Royal decrees establishing the free zones of Al Mazyounah, Salalah and Sohar, referred to above, shall be replaced with the phrase “Board of Directors of the Public Authority for Special Economic Zones and Free Zones”.
The Public Authority for Special Economic Zones and Free Zones shall continue to enjoy he advantages, incentives and exemptions prescribed in the Laws and Royal Decrees of: The Special Economic Zone at Duqm and Free Zones until a royal decree is issued on this matter.
All that is contrary to this Decree or contradicts with the provisions hereof is hereby repealed.
This decree shall be published in the Official Gazette and shall come into force effective from the date of issuance.