Country Report

Uganda upstream fiscal summary

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Report summary

Production Sharing Contract (PSC)-based fiscal regime.  Royalty rates and profit oil splits between contractor and government are both based on sliding scale linked to production rates.  Cost recovery ceilings are negotiable. The contractor is also liable for income tax.  Signature bonuses are negotiable, and some minor rentals are payable. There is no additional profits tax. The barrel = lifetime revenue / field reserves. Profit = revenue – costs from barrel charts.  For further...

What's included

This report contains

  • Document

    Uganda upstream fiscal summary

    PDF 327.11 KB

Table of contents

  • Executive summary
    • Basis
    • Licence terms
    • Government equity participation
      • 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
    • Progressivity
    • Fiscal deterrence

Tables and charts

This report includes 26 images and tables including:

Tables

  • Timeline details
  • Economic analysis: Table 1
  • Effective royalty rate - Oil
  • Effective royalty rate - Gas
  • Maximum government share - Oil
  • Maximum government share - Gas
  • Bonuses, rentals and fees
  • Indirect taxes
  • Royalty rates
  • Profit sharing
  • Assumed terms by location - Oil
  • Assumed terms by location - Gas

Images

  • Revenue flowchart: Uganda PSC
  • Timeline
  • Economic analysis: Image 1
  • Economic analysis: Image 2
  • Economic analysis: Image 3
  • Economic analysis: Image 4
  • 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
  • Effective royalty - oil
  • Effective royalty - gas
  • Effective contractor profit share - oil
  • Effective contractor profit share - gas

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