Country Report
Poland upstream fiscal summary
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*Please note that this report only includes an Excel data file if this is indicated in "What's included" below
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.
Table of contents
- 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
Tables and charts
This report includes the following images and tables:
- Timeline
- Timeline detail
- Split of the barrel - oil
- Split of the barrel - gas
- Share of profit - oil
- Share of profit - gas
- Effective royalty rate - onshore/shelf , oil
- Effective royalty rate - onshore/shelf , gas
- Maximum government share - onshore/shelf , oil
- Maximum government share - onshore/shelf , gas
- State share versus pre-share IRR - oil
- State share versus pre-share IRR - gas
- 9 more item(s)...
What's included
This report contains:
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