High competition among developing countries to attract investments has created a deeper understanding of investment incentives. In response to this, attracting foreign investment has become one of the priorities of the Omani government mentioned in Oman Vision 2040. This study aims to determine the factors that affect the attractiveness of foreign investment in the Sultanate of Oman within the Duqm Special Economic Zone. The research framework contained three independent variables: Investment Procedures, Tax Systems, and Infrastructure. The dependent variable related to this study was the attractiveness of investment, as the study followed the quantitative research by distributing the questionnaire. The sample targeted employees working in the region and investors in Duqm. Therefore, the current research used the survey method that was distributed to 300 questionnaires via the electronic link, and 210 questionnaires were received, which gives the study a response rate of 70%. SPSS performed analysis. The results of the study showed that there is a relationship between government procedures and investment attractiveness. There is also a relationship between SEZD infrastructure and investment attractiveness. Contrary to what might be expected, the study did not find any relationship between the tax system and investment attractiveness. Keywords: investment attractiveness, taxation system, Duqm Special Economic Zone, investment procedure, infrastructure