New Executive Regulations shape the future of Oman’s Special Economic Zones and Free Zones

3 minute read
September 28, 2026

In brief

The Public Authority for Special Economic Zones and Free Zones has issued Decision 81/2026, publishing the Executive Regulation of the Law of Special Economic Zones and Free Zones (Royal Decree 38/2025). Published in the Official Gazette on 20 September 2026 and effective from 21 September 2026, the regulation establishes the detailed rules for licensing, tax exemptions, incentives, compliance, and real estate development within these zones.

For qualifying enterprises and operators operating in, or considering a presence in, Oman’s Special Economic Zones and Free Zones, the regulation provides critical clarity on how to access incentives and meet ongoing obligations.

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