MUSCAT — Oman has expanded the scope of bribery offences in the private sector and introduced tougher penalties under amendments to the Penal Code issued through Royal Decree No. 66/2026, published in the Official Gazette on Sunday.
The amendments establish a dedicated chapter on private sector bribery, replacing provisions previously contained in the Labour Law. The move broadens criminal liability, increases prison terms, and introduces penalties for individuals who offer bribes even if they are rejected.
Under the new provisions, employers, board members and employees in private sector entities who solicit, accept or are promised a benefit in exchange for carrying out or refraining from duties related to their work can face imprisonment of between one and three years, along with a fine equal to at least the value of the benefit received or promised.
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Stricter penalties of three to five years in prison apply when the benefit is linked to acts that violate professional obligations or involve the failure to perform duties required by the job. In such cases, offenders will also face fines of at least the value of the benefit involved.
The law further criminalises attempted bribery, imposing prison terms ranging from three months to one year on anyone who offers a bribe to an employer, board member or employee if the offer is not accepted.
The amendments also place bribe givers and intermediaries under the same penalties as recipients. However, individuals who voluntarily report the offence or confess before it is discovered may be exempted from punishment. Confessions made after authorities uncover the crime may be considered a mitigating factor.
The provisions apply to private sector companies and institutions, as well as international public institutions headquartered in Oman.
Government representatives serving in companies, employees of fully state-owned enterprises and those working in companies where the government owns more than 40 percent of the capital are excluded from the new chapter. These individuals remain subject to separate bribery provisions applicable to public officials under the Penal Code.
The amendments replace Article 146 of the Labour Law, which previously prescribed prison sentences of between three months and three years and fines ranging from RO1,000 to RO5,000 for employees who accepted benefits without the knowledge or consent of their employer in connection with their work.





