Country Report
Austria upstream fiscal summary
*Please note that this report only includes an Excel data file if this is indicated in "What's included" below
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.
Table of contents
- 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
Tables and charts
This report includes 21 images and tables including:
- Timeline
- Timeline details
- Split of the barrel - oil
- Split of the barrel - gas
- Share of profit - oil
- Share of profit - gas
- Effective royalty rate - onshore , oil
- Effective royalty rate - onshore , gas
- Maximum government share – onshore, oil
- Maximum government share – onshore, gas
- State share versus pre-share IRR - oil
- State share versus pre-share IRR - gas
- Investor IRR versus pre-share IRR - oil
- Investor IRR versus pre-share IRR - gas
- Royalty rates - oil
- Royalty rates - gas
- Assumed terms by location - Oil
- Assumed terms by location - Gas
What's included
This report contains:
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