Royal Decree 38/2025 Issuing the Law of Special Economic Zones and Free Zones

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Commercial Agencies Law issued by Royal Decree 26/77,

the Land Law issued by Royal Decree 5/80,

Royal Decree 5/81 Governing the Usufruct of the Lands of the Sultanate of Oman,

the Foreigners Residency Law issued by Royal Decree 16/95,

the Real Estate Register System issued by Royal Decree 2/98,

the Law of Free Zones issued by Royal Decree 56/2002,

Royal Decree 67/2003 Implementing the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf,

the Income Tax Law issued by Royal Decree 28/2009,

the Commercial Companies Law issued by Royal Decree 18/2019,

the Foreign Capital Investment Law issued by Royal Decree 50/2019,

Royal Decree 105/2020 Establishing the Public Authority for Special Economic Zones and Free Zones and Determining Its Competences,

the Value Added Tax Law issued by Royal Decree 121/2020,

and the Labour Law issued by Royal Decree 53/2023,

and after presentation to Majlis Oman,

and in pursuance of public interest,

have decreed as follows

Article I

The attached Law of Special Economic Zones and Free Zones hereby applies.

Article II

The provisions of the attached law must not prejudice the advantages, incentives, exemptions, facilities, and guarantees granted to existing operators and working companies in the free zones and enterprises in the Special Economic Zone at Duqm when it comes into force. These operators, companies, and enterprises retain these advantages, incentives, exemptions, facilities, and guarantees until the expiry of their respective periods, in accordance with the legislation and agreements they are derived from.

Article III

The Chairman of the Board of Directors of the Public Authority for Special Economic Zones and Free Zones shall issue the executive regulation of the attached law within one year from the date of its issuance, and shall also issue the decisions necessary for the implementation of its provisions, and until they are issued, the existing regulations and decisions continue to operate to the degree that they do not contradict with its provisions.

Article IV

The Law of Free Zones issued by Royal Decree 56/2002 is hereby repealed, as well as all that is contrary to the attached law or in conflict with its provisions.

Article V

This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 8 Shawwal 1446
Corresponding to: 7 April 2025

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1591 issued on 13 April 2025.