Country Report
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
- Basis
- Licence terms
- Government equity participation
-
Fiscal terms
- Ring fencing
- Bonuses, rentals and fees
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
- PSC cost recovery
- PSC profit sharing
- Corporate income tax
- Product pricing
- Summary of modelled terms
- Assumed terms by location - oil and gas
- 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 16 images and tables including:
- 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
- Effective royalty rate - onshore, shelf and deepwater, gas
- Maximum government share – onshore, shelf and deepwater, oil
- Maximum government share – onshore, shelf and deepwater, 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
What's included
This report contains:
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