development of investment in free zones according to their special position in the region and turning them into tourism hubs is one of the goals of creating these zones. here, the kishne is an island with investment capacity and special conditions in the heart of the persian gulf with special customs and tax laws that increase the attractiveness of investment. between 7 and 10% of the country's foreign investment in free zones every year , the national development fund and the ministry of cultural heritage and tourism signed a memorandum of understanding of 20 thousand billion rial for the development of tourism infrastructure, the allocation of credit that was allocated in the implementation of the budget law of 1400 and extended in the following years, the 13% ramali facility will also be available to you, in addition to this, the rules that exist in the free zones, for the limits of construction periods like these, are considered specially for the tourism plan, these periods will be increased. the head the closure of the investment process is one of the ways of economic development of these regions, therefore, he should feel that the whole system behind him, acco