The Free Zone Project is located in Al Mazunah, Oman. 4 km from the Yemeni-Omani borderline and extends on a huge area reaching about 3 million square meters, with a cost amounting to 680 million Omani Riyals. The project contains all the necessary facilities that constitute the free zone, including a commercial mall, hotel, car dealing stores, warehouses, administrative center, showrooms, external clinics, secondary service center, mosque, commercial stores, animal wealth, multi-purpose areas, green zones parking and others. This is magnificently supported by a massive and modern infrastructure, including road nets, bridges, drainages, internet networks, phone lines and mobiles networks, in addition to all facilities and services required by the commercial operation according to the most modern and sophisticated techniques. Besides the large areas of the project and its huge available possibilities, there are a lot of characteristics that polarize the capitals and attract the investors to invest in Al Mazunah Project, namely the closeness of the project to the Yemeni borders, allowing the easy use of the Yemeni manpower without the need to obtain visas or to carry out the complex routine matters, in addition to the decrease in the rate of hiring Omani manpower, from 30% to 10% only, which grants the investor more freedom in the choice of manpower, in compliance with the commercial, investment, industrial or touristic activity that he assumes. Also, the unique and outstanding package of exemptions and facilities submitted by the State to support the investment, including the tax exemption for 30 years and allowing all the authorized goods to enter the State in general, encourages the investors.