Country Report

Cambodia upstream fiscal summary

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29 June 2018

Cambodia upstream fiscal summary

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...

Table of contents

  • Executive summary
    • 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

Tables and charts

This report includes 20 images and tables including:

  • Revenue flowchart: Cambodia PSC
  • Split of Barrel - oil
  • Split of barrel - gas
  • Share of profit - oil
  • Share of profit - gas
  • Effective royalty rate - Oil
  • Effective royalty rate - Gas
  • Maximum government share - Oil
  • Maximum government share - Gas
  • State share versus Pre-Share IRR - oil
  • Investor IRR versus Pre-Share IRR - oil
  • Investor IRR versus Pre-Share IRR - gas
  • Bonuses, rentals and fees
  • Indirect taxes
  • Profit sharing
  • Contractor Profit Share Oil
  • Contractor Profit Share Gas
  • Assumed terms by location - oil
  • Assumed terms by location - Gas
  • Economic analysis: Image 6

What's included

This report contains:

  • Document

    Cambodia upstream fiscal summary

    PDF 255.94 KB