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Oman: Guidance on special economic zones and free zones

Effective from September 21, 2026

October 30, 2026

The Executive Regulations (ERs) of the Law of Special Economic Zones and Free Zones were published in the official gazette via Decision No. 81/2026 on September 20, 2026, and are effective from September 21, 2026.

The ERs provide guidance on the implementation of Royal Decree No. 38/2025, including income tax exemptions, qualifying activities, strategic project incentives, and ongoing compliance requirements. They establish detailed rules for licensing, digital administration, and real estate development within special economic zones and free zones in Oman.

While the ERs repeal any contrary or conflicting provisions, current incentives, permits, and approvals remain unaffected for existing operators and enterprises until their respective exemptions expire. Affected entities have been allowed six months from the effective date to rectify their status. 

Read an October 2026 report prepared by the KPMG member firm in Oman

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