Austria upstream fiscal summary Report

Country Report 12 June 2023

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Report summary

A simple concession fiscal regime with incentives via royalty rates for unconventional oil and gas production. In addition to corporate income tax there are minor rentals and fees. Royalty is calculated at the concession level. Income tax is consolidated at the company level. There is no state participation but negotiations are conducted directly with government. Austria currently has no fixed licence areas.

Basis
Licence terms
Government equity participation
Fiscal terms
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
- Ring fencing
- Corporate income tax
- Ring fencing
- Base
- Income
- Deductions
- Payment schedule
- Solidarity contribution
- Ring fencing
- Base
- Rate
- Payment schedule
- Product pricing
- Summary of modelled terms
Recent history of fiscal changes
Stability provisions
Split of the barrel and share of profit
Effective royalty rate and maximum government share
Progressivity
Fiscal deterrence