01
Document overview
Creates an AI special zone in Muscat Governorate, defines its boundaries and assigns OPAZ to arrange its management, development and operation with the competent ministry.
02
Scope and exclusions
Applies to
Applies to the zone territory and its institutional organisation under Royal Decree 38/2025.
Limitations and exclusions
The Decree is not an investor licence and does not by itself confirm availability of every tax incentive, activity, plot or visa.
04
Official source
Royal Decree 50/2026 · Ministry of Justice and Legal Affairs
September 13, 2026
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