Muscat – The scope of private sector bribery offences has been widened and tougher penalties imposed under amendments to the Penal Code issued through Royal Decree No 66/2026 published in the Official Gazette on Sunday.

The amendments introduce a separate chapter on private sector bribery, replacing provisions previously contained in the Labour Law. These expand criminal liability, increase prison terms and penalise individuals who offer bribes.

Employers, board members and employees in private sector entities who solicit, accept or are promised a benefit in return for performing or refraining from duties related to their work face imprisonment of one to three years and a fine of at least the value of the benefit received or promised.

The penalties rise to three to five years’ imprisonment when the benefit is linked to acts that breach professional obligations or involve failure to perform duties required by the job. Offenders will also be fined at least the value of the benefit involved.

Attempted bribery has also been criminalised. Anyone offering a bribe to an employer, board member or employee faces imprisonment ranging from three months to one year.

The amendments 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 offence may be considered a mitigating factor.

The provisions apply to private sector companies and institutions, as well as international institutions headquartered in Oman.