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. A promotional benefit should not be included in the financial model until the operator term sheet and legal basis have been confirmed.
For any new zone we request: founding decree, operator, land or product availability, permitted activities, draft agreement, fees, tax decision and actual launch date.
08
Corporate tax, customs and VAT
Law No. 38/2025 gives a qualifying project a ten-year income-tax exemption from commencement of activity and permits two renewals for activities of a special nature under the regulation and a Minister of Finance decision. Banks, financial institutions, insurance and reinsurance, telecommunications, construction, land transport and maritime transport are excluded; returns and supporting records remain due. Incentives already granted remain effective until their own expiry, so any “up to 30 years” statement must be tested against the particular regime, decision and project.
- Income tax
- Ten-year base term, renewal conditions, excluded activity and decision
- VAT Special Zone
- Party registrations, purpose of the goods or services and Special Zone conditions
- Customs
- Movement within the zone, re-export and release to the mainland
- Local sales
- Omani licences, customs and VAT when entering the domestic market
- Evidence
- CR, zone licence, tax decision, Omanisation certificate, returns and records
09
Registration of a zonal project
- 01Investment profile
Product, volume, land, utilities, port and export markets.
- 02Comparison of sites
Cluster, cost, timing, license, personnel and logistics.
- 03Operator term sheet
Site, milestone, fees, approvals and investor obligations.
- 04Company & license
Articles of incorporation, CR and permits.
- 05Tax & 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