We, Haitham bin Tarik, the Sultan of Oman
after perusal of the Basic Statute of the State,
the Penal Law issued by Royal Decree 7/2018,
and the Labour Law issued by Royal Decree 53/2023,
and after presentation to Majlis Oman,
and in pursuance of public interest,
have decreed as follows
Article I
The attached amendments to the mentioned Penal Law are hereby implemented.
Article II
Article 146 of the mentioned Labour Law is hereby repealed, as well as all that is contrary to the attached amendments, or in conflict with their provisions.
Article III
This decree must be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 8 Muharram 1448
Corresponding to: 23 June 2026
Haitham bin Tarik
Sultan of Oman
Published in Official Gazette 1654 issued on 28 June 2026.
Amendments to Some Provisions of the Penal Law
Article 1
A new part is hereby added to book two of the mentioned Penal Law, as follows:
Part Fivebis
The Crime of Bribery in the Private Sector
Article 222bis
The provisions of this part apply to private sector companies and establishments and to public international establishments whose headquarters are located in the Sultanate of Oman.
They do not apply to those who have the status of public official in accordance with the provisions of article 10(d) of this law.
Article 222bis 1
Every employer, member of a board of directors, or worker who asks or accepts, for himself or another, any reward or promise for reward in order to perform a task assigned to him, or to refrain from performing a task that he is obliged to refrain from, shall be punished by imprisonment for a period no less than a year and not exceeding 3 (three) years, and a fine equivalent at least to the amount given or promised.
The provision of this article applies even if the task stipulated in the preceding paragraph does not fall within the tasks of the offender.
Article 222bis 2
Every employer, member of a board of directors, or worker who asks or accepts, for himself or another, any reward or promise for reward in order to perform a task contrary to the duties of his work, or to refrain from performing a task that he is obliged to perform, shall be punished by imprisonment for a period no less than 3 (three) years and not exceeding 5 (five) years, and a fine equivalent at least to the amount given or promised.
Article 222bis 3
Whoever offers a bribe to an employer, member of a board of directors, or worker, and the bribe is not accepted, shall be punished by imprisonment for a period no less than 3 (three) months and not exceeding a year.
Article 222bis 4
The briber and the proxy shall be punished by the same punishment prescribed for the bribee. Nevertheless, the briber or the proxy shall be exempt from punishment if they take initiative to report the crime to competent authorities, or admit to it prior to its detection, even if it occurs after its conclusion. If the admission takes place after detecting the crime, it is permitted to deem the admission an extenuating excuse.