Country Report

United States (Alaska) upstream fiscal summary

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The fiscal regimes in place in Alaska for both state and federal areas are concession based. Operations onshore, and within a three mile offshore state boundary, are governed by the Alaskan State, which levies royalty, Petroleum Profits Tax (PPT), State income tax, property (Ad Valorem) tax, and a Hazardous Release Fund payment. In 2006, the PPT completely replaced severance tax as Alaska's main method of taxing oil and gas production. In 2007, the PPT legislation was amended through the...

Table of contents

  • Revenue flowchart: Alaska Concession
  • Basis
  • Licence terms
  • Government equity participation
    • Ring fencing
    • Bonuses, rentals and fees
    • Bonuses, rentals and fees
    • Indirect taxes
    • Royalty
    • Petroleum production tax
    • Minimum Rate
    • GRE Scenario 1
    • GRE Scenario 2
    • Credit per barrel
    • State income tax
    • Federal income tax
    • Additional Taxes
    • State Hazardous Release fund
    • Net profit share
    • Fiscal treatment of decommissioning
    • Product pricing
    • Summary of modelled terms
    • Assumed terms by location - oil/gas
  • Recent history of fiscal changes
  • Stability provisions
  • Split of the barrel and share of profit
    • Progressivity
  • Fiscal deterrence

Tables and charts

This report includes 21 images and tables including:

  • Timeline
  • Timeline details
  • Split of the barrel - oil
  • Split of the barrel - gas
  • Share of profit - oil
  • Share of profit - gas
  • Effective royalty rate and minimum state share
  • Investor IRR versus Pre-Share IRR - oil
  • Investor IRR versus Pre-Share IRR - gas
  • State share versus Pre-Share IRR - oil
  • State share versus Pre-Share IRR - gas

What's included

This report contains:

  • Document

    United States (Alaska) leases under Federal Governnent jurisdiction.pdf

    PDF 20.10 KB

  • Document

    United States (Alaska) upstream fiscal summary

    PDF 1.04 MB