Muscat: SEZAD and free zones in Salalah , Sohar, and Al Mazunah are classified as Special Zones and the supply and transportation of goods and services are zero-rated of VAT.
The Public Authority for Special Economic Zones and Free Zones ( OPAZ ) said: "The Special Economic Zone at Duqm ( SEZAD ) and the free zones in Salalah , Sohar and Al Mazunah are classified as ( Special Zones ) in accordance with the provisions of Article ( 102 ) of the Executive Regulations of the Value Added Tax ( VAT ), issued in the Decision No ( 2021/53 ) This announcement comes post the coordination with the Tax Authority in regards to the implementation of VAT.
"In accordance with the conditions specified in the Article ( 103 ) of the Regulations . All these special zones are subject to % 0 ) tax." OPAZ added.