阿曼针对腐败罪行施行各类刑罚，根据罪行严重性，惩罚范围从三个月到十年 监禁不等。此外，对某些罪行适用罚金、免职和没收财产的惩罚。 豁免不妨碍有效起诉《公约》确立的罪行。国家委员会和协商会议的成员享有 豁免权，现行犯法时被捕的情况除外。在国家委员会和协商会议举行会议时， 在提起任何刑事诉讼之前须获得嫌犯所属的机构允许；在闭会期间，则要求征 得国家委员会或协商会议主席的允许（《宪法》第 58 条之 23）未经检察长办公 室要求且获得行政事务委员会许可，不得对法官采取侦查行动或提起刑事诉讼（《法官法》第 88 条）。未经检察长办公室要求且获得国家审计机构首席执行官 许可，不得对该机构的成员采取侦查行动或提起刑事诉讼（《国家审计机构法》 第 17 条）。 阿曼的起诉行动遵循合法性原则（《刑事诉讼法》第 4 条）。 预防性拘留可用于腐败犯罪案件。可通过保释金、个人担保或扣押被告的身份 证件进行保外候审。犯罪涉及到资产时须交付保释金。如果已服完三分之二的刑期且法院裁决的所有债务都已偿还，可以提前释放。如果囚犯未能履行此类 义务，则不适用。 公职人员可以被停职，只要是出于侦查需要而必须采取此类措施。公职人员在预防性拘留期间视为已停职。 《刑法》载有撤销公职或取消任职资格的制裁，包括国有企业的公职（第 50、 51 和 154 条）。 在腐败案件中，可依据《公务员法》（第 114 至 116 条）给予纪律处分，也可除刑事制裁之外，并处纪律处分。 对于已从监狱中释放的罪犯，阿曼未制定专门的重新融入社会计划。但这些人 员在监禁期间曾参与一些教育、培训和改造计划。根据《刑事诉讼法》，被定罪者在服刑之后可恢复社会生活。 阿曼尚未采取对予以合作的罪犯免于起诉的措施，也未采取措施减轻对其处罚。 仅在贿赂和洗钱案件中方可考虑此类合作，如果有人与司法官员合作，在作出 裁决之前报告罪行（《刑法》第 155 条），或者在主管机关掌握该罪行之前报告 罪行，可免予处罚（《反洗钱和资助恐怖主义法》第 38 条）。在洗钱案件中，如 果在主管机关已掌握罪行并且没收犯罪工具和所得或逮捕任何罪犯之后报告罪 行，法院将暂停监禁判决（《反洗钱和资助恐怖主义法》第 38 条）。
Oman has adopted penalties for corruption offences that range from three months up to ten years of imprisonment depending on the gravity of the offence. In addition, fines, removal from office and confiscation are applicable for certain offences. Immunities do not constitute an impediment to the effective prosecution of offences under the Convention. Members of the Council of State and the Consultative Council benefit from immunity, except when they are caught in the act. During sessions of these two Councils, an authorization of the Council which the suspect is part of is required before taking any penal action; in intersessional periods, the authorization of the president of the relevant Council is required (art. 58bis 23 of the Constitution). No investigative or penal action can be taken against judges without the authorization of the Council of Administrative Affairs, upon the request of the Prosecutor-General’s Office (art. 88 of the Law of the Judicature). No investigative or penal action can be taken against a member of the State Audit Institution without the authorization of its Chief Executive, upon request by the Prosecutor-General’s Office (art. 17 of the Law on the State Audit Institution). Prosecution in Oman follows the principle of legality (art. 4 of the Code of Criminal Procedure). Preventive detention can be applied in cases of corruption offences. Release pending trial is possible with bail, a personal guarantee or seizure of the accused’s identification documents. Bail is required when the crime involves assets. Early release is possible if two thirds of the prison sentence has been completed and all financial obligations adjudicated by the court have been settled. This does not apply if the prisoner is unable to honour such obligations. Public officials can be suspended if the interest of the investigation requires such measures. Public officials are considered suspended while they are in preventive detention. The Criminal Code contains the sanction of removal and disqualification from holding public functions, including in State-owned enterprises (arts. 50, 51 and 154). Disciplinary sanctions can be taken under the Law on Civil Service (arts. 114-116) and can be imposed in addition to criminal sanctions in corruption cases. Oman does not have a dedicated reintegration programme for convicted persons once they have been released from prison. However, these persons are involved in a number of educational, training and rehabilitation programmes during the period of their imprisonment. Under the Code of Criminal Procedure, the convicted person may be rehabilitated after serving his or her sentence. Oman has not adopted measures to grant immunity from prosecution to cooperating offenders, nor taken steps to mitigate their punishment. Such cooperation may only be taken into account in bribery and money-laundering cases in which persons collaborating with judicial officials can benefit from an exemption from punishment if they report the offence before a ruling is issued (art. 155 of the Criminal Code), or before the offence comes to the knowledge of the authorities (art. 38 of the Anti-Money-Laundering and Terrorism Financing Law). In money-laundering cases, if the offence has been reported after it has come to the knowledge of the authorities, and resulted in the confiscation of the instrumentalities and the criminal proceeds or the arrest of any of the perpetrators, the court shall suspend the imprisonment sentence (art. 38 of the Anti-Money-Laundering and Terrorism Financing Law).