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Official explanation of the zones law · Economic zones

Explanatory Memorandum to the Special Economic Zones and Free Zones Law

Officially explains the objectives and structure of the new general Law, including unified regimes, zone establishment and governance, registration and licensing, land, incentives, tax, customs, VAT, supervision and transition.

Material typeOfficial explanatory memorandum
Legal branchOfficial explanation of the zones law
Legal layerEconomic zones
Source languageOfficial OPAZ English presentation; the Arabic instrument remains legally controlling
Review dateSeptember 13, 2026

01

Document overview

Officially explains the objectives and structure of the new general Law, including unified regimes, zone establishment and governance, registration and licensing, land, incentives, tax, customs, VAT, supervision and transition.

02

Scope and exclusions

Applies to

Used as official supporting material for understanding Royal Decree 38/2025 and its legislative design.

Limitations and exclusions

It is not legislation, an executive regulation, an individual ruling or a licence; if inconsistent, the official Arabic text of the binding instrument controls.

04

Official source

Official explanatory memorandum to Royal Decree 38/2025 · Oman Public Authority for Special Economic Zones and Free Zones (OPAZ)

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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