01
Document overview
Established three airport free zones, provided for selection of an operator from Oman Investment Authority companies and a specific approval route for income-tax exemption.
02
Scope and exclusions
Applies to
Covers the areas defined in masterplans and concession agreements, their operators and companies licensed within those zones.
Limitations and exclusions
The decree does not itself prove operational launch or grant a project licence. Its tax exemption excludes banks, financial institutions, insurance/reinsurance, telecommunications, land transport and construction, and requires a separate Tax Authority Chair decision.
04
Official source
Royal Decree 10/2022 · Oman Public Authority for Special Economic Zones and Free Zones (OPAZ)
September 13, 2026
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