Cambodia upstream fiscal summary Report

Country Report 16 May 2023

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Report summary

Production Sharing Contract (PSC)-based fiscal regime, with almost all terms being either biddable or negotiable. Royalty rate is fixed at 12.5%. Cost recovery ceilings are biddable, but a mechanism exists to ensure all costs are recovered within a five-year period. Profit oil splits are biddable, and are based upon production rates. The rate of corporate income tax is negotiable (ranging between 25% to 50%), whilst a range of bonuses, rentals and fees are also payable. Split of...

Basis
Licence terms
Government equity participation
Fiscal terms
- Ring Fencing
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
- PSC cost recovery
- PSC profit sharing
- Corporate income tax
- 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
- State share versus Pre-Share IRR - gas
Fiscal deterrence