All forms of gambling, including online and land-based, are strictly illegal in Oman under Islamic law.
There is no licensing framework or regulatory authority for gambling operations in Oman.
The Omani Penal Code prohibits all gambling activities, with penalties for violations.
No legal age for gambling is set, as all gambling is banned regardless of age.
The government actively blocks access to offshore gambling sites and enforces anti-gambling measures.
No taxation or revenue collection exists from gambling, as the activity is entirely prohibited.
Despite strict laws, some residents access foreign gambling sites, but this remains illegal and risky.
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Legislation
Primary Legislation
Gambling in Oman is strictly prohibited under the country’s legal framework. The primary legislation governing gambling is the Omani Penal Code, which criminalizes all forms of gambling activities. This prohibition extends to both land-based and online gambling, including lotteries, casinos, and betting of any kind. The legal framework is rooted in Islamic law (Sharia), which is the foundation of Oman’s legal system and explicitly forbids gambling in all its forms. There are no specific statutes or regulatory acts that provide for the licensing or regulation of gambling activities, as the practice is entirely banned under national law.
Regulatory Authority
Oman does not have a dedicated gambling regulatory authority or agency. Oversight and enforcement of gambling prohibitions fall under the general jurisdiction of law enforcement bodies and the judicial system, which are responsible for upholding the Penal Code and ensuring compliance with Sharia law. There are no specialized commissions or regulatory bodies tasked with supervising gambling, as the legal stance is one of outright prohibition rather than regulation.
Enforcement of anti-gambling laws is managed by national law enforcement agencies.
The judiciary is responsible for interpreting and applying the Penal Code in cases involving gambling offenses.
License Types
Gambling Licensing System in Oman
Oman does not have a gambling licensing system. All forms of gambling—whether land-based or online—are strictly prohibited under Omani law. There are no legal provisions, regulatory authorities, or official procedures for the licensing of any gambling activities within the country.
Types of Licenses Available
There are no types of gambling licenses available in Oman.
No distinctions are made for casinos, sports betting, lotteries, or online gambling as all are illegal and unregulated.
Application Process
No application process exists for gambling licenses in Oman.
No government body or agency is designated to receive or process gambling license applications.
Duration, Renewal, and Eligibility
There are no licensing durations, renewal procedures, or eligibility criteria, as no licenses are issued or recognized.
Licensing Costs and Financial Requirements
No fees, costs, or financial requirements are associated with gambling licenses in Oman, as the licensing framework does not exist.
Key Requirements for Obtaining and Maintaining Licenses
There are no requirements or ongoing obligations for obtaining or maintaining gambling licenses in Oman, as all gambling activities remain illegal and unlicensed.
In summary, Oman does not offer any form of gambling license, and there is no official or unofficial pathway for operators to obtain one. Any gambling operations, whether domestic or foreign, are not recognized or regulated by Omani authorities.
Gambling Tax
Tax Rates for Gambling Operators in Oman
There are no tax rates applicable to gambling operators in Oman. All forms of gambling, including land-based and online operations, are strictly prohibited under Omani law. As a result, there is no legal framework for the taxation of gambling activities, and no gambling operators are licensed or recognized for tax purposes.
Basis for Taxation
There is no basis for gambling taxation in Oman, as gambling operations are not permitted and thus not subject to any tax regime.
Tax Reporting and Payment Requirements
No tax reporting or payment procedures exist for gambling operators, since such businesses cannot legally operate within Oman.
There are no designated authorities or processes for the collection or oversight of gambling-related taxes.
Tax Incentives, Exemptions, or Special Provisions
No tax incentives, exemptions, or special provisions are available for gambling operators, as all gambling activities are illegal and unregulated in Oman.
Summary Table: Gambling Taxation in Oman
Type of Gambling
Tax Rate
Tax Basis
Reporting/Payment Requirement
Incentives/Exemptions
All forms (land-based, online, lottery, etc.)
Not applicable
Not applicable
Not applicable
Not applicable
In conclusion, there is no taxation system for gambling operators in Oman due to the absolute prohibition of all gambling activities. No taxes, reporting obligations, or incentives exist for this sector.
Prohibited Individuals
Age Restrictions and Identification Requirements
There is no officially established minimum legal gambling age in Oman, as all forms of gambling are strictly prohibited. Since gambling is illegal, there are no regulated venues or platforms that would require age verification or identification checks for gambling activities. Any references to age restrictions by foreign online operators are not recognized or enforced under Omani law.
Prohibited Activities and Game Restrictions
All forms of gambling are completely prohibited in Oman. This includes, but is not limited to, lotteries, casino games, sports betting, poker, and any other games of chance or skill involving wagers.
Both land-based and online gambling are illegal. There are no licensed casinos, betting shops, or lottery outlets allowed to operate within the country.
Participation in gambling activities, whether organized domestically or accessed through foreign online platforms, is forbidden for Omani residents.
There are enforced penalties for individuals who are found to be participating in or facilitating gambling activities.
Advertising and Marketing Limitations
Advertising or promoting any form of gambling is strictly forbidden in Oman.
There are no gambling advertisements permitted in any media, including print, broadcast, digital, or outdoor channels.
Marketing campaigns, sponsorships, or promotional events related to gambling are not allowed under any circumstances.
Responsible Gambling Requirements and Player Protection Measures
There are no state-mandated responsible gambling measures or player protection requirements, as all gambling is illegal and unregulated.
No official support services, self-exclusion programs, or helplines for problem gambling are available within Oman.
Foreign online operators may offer responsible gambling tools, but these are not recognized or enforced by Omani authorities.
Geographic and Location Restrictions
No gambling venues of any kind are permitted to operate anywhere within the territory of Oman.
There are no legal gambling zones, resorts, or special permits for gambling in any geographic area of the country.
Access to many foreign gambling websites is blocked by Omani internet service providers, and use of VPNs to circumvent these restrictions is also prohibited.
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Timeline
Year/Date
Event
1974
Omani Penal Code enacted, establishing the prohibition of gambling activities under national law.
1997
Amendment to the Penal Code introduced, mandating the seizure of all money and tools used in gambling offenses.
2011
Royal Decree No 12/2011 issued, enacting the Cyber Crime Law which explicitly criminalizes online gambling and the publication of gambling-related information on the internet.
Requirements
Technical and Operational Requirements for Gambling Operators in Oman
There are currently no technical or operational requirements for gambling operators in Oman, as all forms of gambling—both land-based and online—are strictly prohibited under Omani law. The country does not have any regulatory framework, licensing authority, or published standards for gambling operations, including technical, software, or compliance requirements.
Software Certification and Technical Standards: No certification or technical standards exist for gambling software, as no legal gambling operations are permitted or regulated.
Data Protection, Privacy Measures, and Server Location: There are no specific data protection or privacy requirements for gambling operators, given the absence of legal gambling activity and regulation. No requirements for server location are defined for gambling businesses.
Anti-Money Laundering (AML) and KYC Procedures: There are no AML or KYC requirements for gambling operators, as the operation of any gambling business is illegal and unregulated.
Financial Reporting, Auditing Standards, and Record-Keeping: No financial reporting, auditing, or record-keeping standards apply to gambling operators, since such businesses are not recognized or authorized.
Responsible Gambling Tools and Technical Implementation: No technical requirements or standards for responsible gambling tools exist, as there is no legal gambling sector to regulate.
In summary, Oman does not permit or regulate any form of gambling, and therefore does not impose any technical or operational requirements on gambling operators.
Sources
Primary Regulatory Authorities
There is no dedicated gambling regulatory authority in Oman, as all forms of gambling are prohibited under Omani law and regulated under general criminal and Sharia law.
Royal Oman Police (ROP) - Main law enforcement agency responsible for upholding anti-gambling laws.
Contact: info@rop.gov.om | +968 2464 9000
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
