Upstream licences are awarded under concession terms through direct negotiations. Royalty and Social Development Levy (SDL) are payable, both at 2% rate, on the wellhead revenue. From 2017, all projects without 'fiscal stability' clause are subject to petroleum income tax and additional profits tax, both payable at 30% rate. Fiscal stability may be secured at the contract effective date in exchange of 2% increase in petroleum income tax. The government may acquire up to 22.5% in a licence, which is carried through the development phase, with repayment from its share of revenue. From this, a 2% working interest is allocated to the landowners, who are not liable for any pre-production costs. The government must repay the associated costs back to the investor on the landholder's behalf.