Country Report

Guatemala upstream fiscal summary

Get this report

$1,650

You can pay by card or invoice

Contact us

Submit your details to receive further information about this report.

For details on how your data is used and stored, see our Privacy Notice.
 

- Available as part of a subscription
- FAQ's about online orders

29 June 2018

Guatemala upstream fiscal summary

Report summary

Production Sharing Contract (PSC)-based fiscal regime.  Royalty applies; cost recovery includes 100% of capex and opex.  Profit splits are dependent on hydrocarbon.  For gas, the state share is fixed at 30%.  For liquids, it varies according to production level and can also vary between contracts.  The contractor is also liable for corporate income tax.   The barrel = lifetime revenue / field reserves. Profit = revenue – costs from barrel charts.  For further details see New Investment:...

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
      • Effective royalty rate - onshore, shelf and deepwater, gas
    • Progressivity
    • Fiscal deterrence

Tables and charts

This report includes 17 images and tables including:

  • Revenue flowchart: Guatemala PSC
  • Split of the barrel - oil
  • Split of the barrel - gas
  • Share of profit - oil
  • Share of profit - gas
  • Effective royalty rate - onshore, shelf and deepwater, oil
  • 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
  • Bonuses, rentals and fees
  • Indirect taxes
  • Royalty rates
  • Assumed terms by location - oil and gas
  • Economic analysis: Table 2
  • Maximum government share – onshore, shelf and deepwater, oil
  • Maximum government share – onshore, shelf and deepwater, gas

What's included

This report contains:

  • Document

    Guatemala upstream fiscal summary

    PDF 291.07 KB

Other reports you may be interested in

Browse reports by Industry Sector