Source of law Royal Decree No. 112/2011 “The Law for the Protection of Public Funds and Avoidance of Conflicts of Interest”, as amended (the Anti-Corruption Law) Royal Decree No. 7/2018 (the Penal Code) 
Offence 

Definition of “Public Official” (Article 10 of the Penal Code)  

Means (a) every person holding a government position; (b) members of Majlis Oman and members of municipal councils; (c) every person assigned a specific task by a competent public authority within the limits of his assignment; (d) representatives of the Government in  

companies, and employees of companies wholly owned by the Government of those to which  the Government contributes more than forty per cent (40%) of its capital; and (e) members of the boards of directors of Omani civil associations of public benefit.  

Accepting a bribe (Article 207 of the Penal Code)  

Any Public Official who accepts a bribe for her/himself or on behalf of another person, be it either money, a gift, promise or any other advantage, in order to accomplish an act pertaining to her/his function, or to abstain from accomplishing it or propose its accomplishment. 

Demanding a bribe (Article 208 of the Penal Code)  

A Public Official demands a bribe for themselves to carry out an act contrary to her/his duties or to abstain from implementing an act inherent to her/his function. 

Accepting a bribe after the act (Article 209 of the Penal Code)  

A Public Official who accepts a bribe after implementing the act expected by the briber. 

Offering a bribe (Article 211 of the Penal Code)  

Any person offering or inducing any Public Official to accept or demand any bribe 

The bribe  
Is there a presumption that the advantage was given/received corruptly? No
Would facilitation payments be caught? Yes 
Would corporate hospitality be caught? Yes
Is there any de minimis? No
Does the bribe have to be monetary? No
Public officials  
Does the offence only apply to bribing public officials? No  1
Acts performed outside Oman 
Can bribery performed outside Oman be caught? Yes  2
Does the act also need to be illegal in the foreign country of performance? No 
Who can be liable?  
Omani nationals? Yes
Omani company? No  3
Omani partnership (including limited liability partnerships) incorporated? No
Director of Omani company? Yes 
Omani company if the bribe is committed abroad by its foreign subsidiary? No
Foreign subsidiary of a Omani company if the bribe is committed abroad? No
Foreign national/company/partnership if bribe is committed in Omani? Yes
Foreign national domiciled or “ordinarily resident” in Oman if bribe is committed outside Oman? Yes  4
Foreign company/partnership if bribe is committed abroad? No
Penalties  
Penalties include: 

Accepting a Bribe (Article 207 of the Penal Code): 

— a period of imprisonment of between 3 years and 5 years; 

— a fine of no less than the value of what was given or promised to receive; 

— dismissal from their position as a Public Official; and 

— permanent prohibition from working as a Public Official in Oman 

Demanding a Bribe (Article 208 of the Penal Code): 

— a period of imprisonment of between 3 years and 10 years; 

— a fine of no less than the value of what was given or promised to receive; 

— dismissal from their position as a Public Official; and 

— permanent prohibition from working as a Public Official in Oman. 

Accepting a bribe after the act (Article 209 of the Penal Code):  

a period of imprisonment of no more than 3 years and fine equivalent to the value of the bribe accepted. 

Offering a Bribe (Article 211 of the Penal Code):  

a period of imprisonment of not more than 3 years if an attempt is made to bribe a Public Official who refuses it. 

Defences  
Are there any defences available? No