Poland upstream fiscal summary Report

Country Report 15 October 2024

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Report summary

Poland's upstream licensing is governed by a relatively simple concession-based fiscal regime. The main elements include a fixed royalty, an additional extraction tax and corporate income tax. Royalty rates are adjusted annually. An extraction tax is determined on reservoir quality. Corporate income tax is ring-fenced at the company level. There are other rentals and indirect taxes. There is no mandatory state participation.

Basis
Licence terms
- Duration
- Relinquishment
Government equity participation
Fiscal terms
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
- Base
- Rate
- Extraction tax
- Ring fencing
- Base
- 9 more item(s)...
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