MUSCAT : Issued under Resolution No. 81/2026, the executive regulations implement the provisions of the Law on Special Economic Zones and Free Zones promulgated by Royal Decree No. 38/2025, and set out procedures covering land and property allocation, licensing, project operations, incentives, compliance and real estate development.

The regulations aim to consolidate the efforts made by the Government to enhance Sultanate’s investment environment, raise competitiveness of special economic zones and free zones, and make them more attractive for localising qualitative and strategic projects.

It represents a major stage in translating the principles and provisions of the law into a clearer executive framework, enhancing investor confidence and providing a more efficient and stable business environment. It regulates the investor and project journey from the stage of allocating land or property and obtaining the license, through operation and obtaining services and benefiting from the advantages, incentives, exemptions and facilities provided. It also covers regulating obligations, control, compliance and real estate development.

His Excellency Qais bin Mohammed Al Yousef, Chairman of the Board of Directors of the Authority, affirmed that the issuance of the executive regulations represents an important step in completing what the Special Economic Zones and Free Zones Law aimed for in terms of developing and unifying the legislative system regulating investment in special economic zones and free zones. He pointed out that the legislation is a tool to improve the investor experience and raise the efficiency of the business environment.

His Excellency explained that the executive regulations represent an important step in creating a more flexible framework for strategic projects, by setting clear standards that enable dealing with the projects according to their nature and impact on the national economy. This enhances the ability to respond to the needs of quality projects and provide appropriate facilities for them, which further contributes to accelerating procedures and raising the level of certainty among investors, and enhances the attractiveness of the investment environment in the country.

The regulation establishes the role of the one-stop shop as the main channel for providing services to investors, in extension of what the Law stipulates regarding providing all necessary services for projects and facilitating and simplifying the procedures for issuing approvals, permits, licenses and certificates related to practicing economic activities through it.

The regulations include submitting applications for land and property allocation, licenses, approvals, permits and certificates through the single station, linking them electronically to the systems of relevant authorities, in addition to activating electronic payment channels, integrating data and systems and protecting the confidentiality of investors’ information and data.

They also regulate the licensing of real estate development projects, off-plan sales, and freehold ownership of real estate units for expatriates in projects to which the prescribed provisions apply.  

It further strengthens the protection of buyers’ funds by regulating the escrow account requirements for real estate development projects, ensuring the availability of appropriate financial and technical requirements before promoting or advertising the sale of units. This is in addition to regulating the disbursement of funds from the escrow account in a way that ensures the funds are directed according to the prescribed purposes and preserves the rights of buyers.

The regulations also include a number of provisions relating to the residency of expatriate investors and owners of real estate units, their spouses and first-degree relatives, in accordance with the legislation governing this.

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