Information Note On The Regulation Amending The Implementing Regulation On Free Zones

The Regulation Amending the Implementing Regulation on Free Zones ("Amending Regulation") was published in the Official Gazette dated 06 February 2026 and numbered 33160, and entered into force on the same date. Through these amendments, the financial, administrative and service-related obligations of the Operator and Regional Leasing Enterprise ("RLE") companies operating in Free Zones, as well as the regime governing activity licenses and supplementary licenses, have been comprehensively revised. The amendments introduce significant changes particularly regarding the leasing of superstructures, the management of structures transferred to the Treasury, the licensing framework, and the mandatory separation of accounting records.