We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
and in pursuance of public interest,
have decreed as follows
The following free zones are hereby established:
1. A free zone in Muscat International Airport named the “Muscat International Airport Free Zone”.
2. A free zone in Sohar Airport named the “Sohar Airport Free Zone”.
3. A free zone in Salalah Airport named the “Salalah Airport Free Zone”.
And that is on the land area specified for each zone in accordance with the masterplans attached to, and specified in, the concluded concession agreements.
The Council of Ministers shall undertake specifying the operator of the free zones stipulated in article I of this decree from among the companies subordinate to the Oman Investment Authority, which may seek the assistance of specialised entities and companies to build, market, develop, manage, or operate these zones.
The operator and the working company shall be granted the incentives, benefits, and facilities stipulated in the aforementioned Law of Free Zones.
The operator and the working companies shall be exempt from income tax, and the exemption shall be for a period not exceeding 15 (fifteen) years for each project separately, renewable for a period of 5 (five) additional years.
In all cases, this exemption does not apply to banks, financial institutes, insurance and reinsurance companies, and enterprises working in providing telecommunication services and in the field of land transportation and construction.
The exemption stipulated in article IV of this decree shall be issued by a decision by the Chairman of the Tax Authority in accordance with the rules, categories, and procedures prescribed by the Board of Directors of the Public Authority for Special Economic Zones and Free Zones, after the approval of the Ministry of Finance.
The working companies shall pay the operator a fee for the services it provides to them, and the operator shall determine the value of the service fee and the mechanism of collection, after the approval of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones on this.
The operator shall abide by the rules of aviation easement rights and civil aviation safety and security requirements under the supervision of the Civil Aviation Authority.
The operator shall also coordinate with the Public Authority for Special Economic Zones and Free Zones to achieve the safety requirements for individuals, working companies, establishments, merchandise, and goods inside each zone, and shall fully cooperate with the authority to comply with the rules prescribed for environmental safety and the maintenance of security.
This decree shall be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 28 Rajab 1443
Corresponding to: 2 March 2022
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1432 issued on 6 March 2022.