Oman has expanded the scope of bribery offences in the private sector and introduced tougher penalties under amendments to the Penal Code issued by Royal Decree No. 66 of 2026.The amendments, published in the Official Gazette, establish a dedicated chapter on private sector bribery, replacing provisions previously contained in the Labour Law. The changes broaden criminal liability, increase prison terms and impose penalties on those who offer bribes even if the offer is rejected.Under the new law, employers, board members and employees of private sector entities who solicit, accept or are promised a benefit in return for performing or refraining from duties related to their work face prison terms of between one and three years and fines of at least the value of the benefit received or promised.The penalty rises to between three- and five-years’ imprisonment if the benefit is linked to acts that breach professional duties or involve the failure to perform work-related obligations. Offenders will also face fines of at least the value of the benefit involved.The amendments also criminalise attempted bribery, imposing prison sentences of between three months and one year on anyone who offers a bribe that is refused.Bribe givers and intermediaries will face the same penalties as recipients. However, those who voluntarily report or confess to the offence before it is discovered may be exempted from punishment, while confessions made after the offence has been uncovered may be treated as a mitigating factor.The provisions apply to private sector companies and institutions, as well as international public institutions headquartered in Oman.Government representatives serving on company boards, employees of wholly state-owned enterprises and those working for companies in which the government owns more than 40 per cent of the capital remain subject to separate bribery provisions applicable to public officials under the Penal Code. With over 30 years of journalistic experience spanning from Jordan to the UAE, Khitam has spent the past 22 years reporting on national and regional news from Dubai, with a strong focus on the UAE, GCC and broader Arab affairs.