Serviceeftersyn af vilkårene for kulbrinteudvinding ... - Skatteministeriet

Fiscal Comparison/Exploration Attractiveness
Netherlands onshore royalty rates
Oil Production Gas Production Royalty Rate Royalty Rate
(‘000 b/d) (mmcfd) With State
Participation
No State
Participation
< 3.5 < 19.4 0% 0%
3.5 - 10.3 19.4 - 58.1 2% 4%
10.3 - 20.7 58.1 - 116.1 3% 6%
20.7 - 34.5 116.1 - 193.5 4% 8%
34.5 - 68.9 193.5 - 387.0 5% 10%
68.9 - 137.9 387.0 - 774.0 6% 12%
> 137.9 > 774.0 7% 14%
Source Wood Mackenzie
The Groningen concession (lo-cal fields) does not pay royalty but is subject to a special levy of approximately 40% of
revenues in excess of a reference gas price (which is index-linked).
Ring Fencing
Royalty is calculated at the licence level. CIT and PPT are calculated at the company level. CIT is not generally
ringfenced, but can potentially incorporate all domestic, as well as some international activities.
Stability Provisions
There are no specific stability clauses guaranteeing fiscal terms for the duration of licences. The Netherlands is a
member of International Centre for Settlement of Investment Disputes (ICSID).
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