Oman zones:
benefits for a real project

01

Single regulator - different sites

OPAZ controls the system of special economic and free zones. As of the official publication in 2026, it includes the free zones of Sohar, Salalah and Al Mazunah, the special economic zones of Duqm, Al Dhahirah and Al Rawdah, as well as a network of industrial cities. Individual airport zones are established by decree, but the readiness of a specific site and operator is confirmed before the project.

02

Free zone - not a ready-made tax benefit

Legal basis

Free Zones Law, specific zone decree and OPAZ decisions

License

Only declared activity and territory

Tax exemption

Specific term, exceptions, declaration and conditions

Customs

Movement within the zone and entry into the mainland qualify separately

VAT

Special Zone treatment - only for eligible supplies subject to conditions

Labour

Omanisation and zone personnel requirements

03

Duqm: port, industry and large projects

SEZAD connects the port, dry dock, industrial, logistics, tourism and service infrastructure. It is suitable for capital-intensive projects that require land, a port and a long-term operating site.

Strength

Scale, port, heavy industry and logistics

Check

Plot, utilities, environmental approvals and project milestones

Structure

Working company according to zone rules

Tax

The benefit and its duration are confirmed by the applicable act and approval

04

Sohar: port industrial cluster

Sohar Free Zone is located next to the port and is focused on logistics, manufacturing, metals, petrochemicals and trade. The official page indicates 100% foreign ownership, exemption from corporate tax for up to 25 years, one-stop shop and no import/re-export duties - each point is checked for the project.

05

Salalah: gateway to Indian Ocean routes

Salalah Free Zone takes advantage of the port and logistics position of southern Oman. When choosing, the actual supply chain, site and warehouse availability, local-market sales, logistics costs and required industry permits are assessed.

06

Al Mazunah: cross-border trade with Yemen

Al Mazunah has a separate geographical and commercial specialization. It is not a universal replacement for Sohar or Salalah: before registration, you need a card of clients, goods, route, customs documents, insurance and acceptable payments.

07

Al Dhahirah, Al Rawdah and airport areas

New sites are expanding the network, but the decree on establishment, the choice of operator, infrastructure readiness and acceptance of applications are different stages. The presentation benefit should not be included in the financial model until the operator term sheet and legal basis have been confirmed.

08

Corporate tax, customs and VAT

OPAZ claims exemption from income tax for up to 30 years, 100% repatriation of capital and profits and customs incentives. But some decrees establish a different period and exclude banks, financial institutions, insurance, telecom, land transport or construction. Therefore, the marketing “up to 30 years” is always translated into a specific legal memo.

Income tax

Term, renewal, excluded activity and application

VAT Special Zone

Registration of parties, purpose of service/product and Articles 101–107

Customs

Free-zone movement, re-export and release to mainland

Local sales

Omani licenses, customs and VAT when entering the domestic market

Evidence

CR, zone license, tax decision, Omanisation certificate and records

09

Registration of a zonal project

1. 01
   Investment profile

   Product, volume, land, utilities, port and export markets.

2. 02
   Comparison of sites

   Cluster, cost, timing, license, personnel and logistics.

3. 03
   Operator term sheet

   Site, milestone, fees, approvals and investor obligations.

4. 04
   Company & license

   Articles of incorporation, CR and permits.

5. 05
   Tax & customs file

   Application for benefits, VAT, customs and ongoing evidence.

10

Fast Matrix

Heavy industry / large land

Duqm or suitable industrial city

Port manufacturing / logistics

Sohar

Indian Ocean routes / south

Salalah

Trade in the Yemen direction

Al Mazunah

New project

Al Dhahirah / Al Rawdah - only after readiness check

Financial model

Mainland baseline versus confirmed zone benefit