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Sultanate of Oman: Issuance of the Executive Regulation of the Law of Special Economic Zones and Free Zones

The Public Authority for Special Economic Zones and Free Zones issued Resolution No. (81) dated 16 September 2026 concerning the Executive Regulation of the Law of Special Economic Zones and Free Zones. The Resolution, which was published in the Official Gazette, regulates the procedures relating to the allocation of land and real estate, the registration and licensing of investment projects, the obligations of licensees, and the benefits, incentives, exemptions and facilitations granted to projects, in addition to the export of products and residence requirements.

It also establishes a specific framework for real estate development projects, including licensing conditions, the guarantee account, the promotion of projects, the sale of real estate units and developers’ obligations. In addition, the Resolution specifies the penalties arising from violations of its provisions. It requires those subject to the provisions of the Regulation to regularise their status within six months from the date on which it enters into force.

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