Energy & Environment Industry Today

Kazakhstan Upstream Fiscal and Regulatory Market Report-Alternative Subsoil Tax Regime Looks to Incentivize Offshore and Deep Reservoir Development

This report provides an in-depth insight of Kazakhstan Upstream Fiscal and Regulatory Industry covering all important parameters including development trends, challenges, opportunities, key manufacturers and competitive analysis.
Published 02 July 2018
"Kazakhstan Upstream Fiscal and Regulatory Report - Alternative Subsoil Tax Regime Looks to Incentivize Offshore and Deep Reservoir Development", presents the essential information relating to the terms which govern investment into Kazakhstan’s upstream oil and gas sector. The report sets out in detail the contractual framework under which firms must operate in the industry, clearly defining factors affecting profitability and quantifying the state’s take from hydrocarbon production. Considering political, economic and industry specific variables, the report also analyses future trends for Kazakhstan’s upstream oil and gas investment climate.
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- Overview of current fiscal terms governing upstream oil and gas operations in Kazakhstan
- Assessment of the current fiscal regime’s state take and attractiveness to investors
- Charts illustrating the regime structure, and legal and institutional frameworks
- Detail on legal framework and governing bodies administering the industry
- Levels of upfront payments and taxation applicable to oil and gas production
- Information on application of fiscal and regulatory terms to specific licenses
- Outlook on future of fiscal and regulatory terms in Kazakhstan

Reasons to buy:
- Understand the complex regulations and contractual requirements applicable to Kazakhstan’s upstream oil and gas sector
- Evaluate factors determining profit levels in the industry
- Identify potential regulatory issues facing investors in the country’s upstream sector
- Utilize considered insight on future trends to inform decision-making
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Table of Contents:
1 Table of Contents 1

2. Regime Overview 5

3. State Take Assessment 9

4. Key Fiscal Terms- Royalty/Tax Subsoil Use Contracts 10
4.1. Bonuses and Fees 10
4.1.1. Signature Bonus 10
4.1.2. Commercial Discovery Bonus 11
4.1.3. Historical Cost Compensation 11
4.2. Mineral Extraction Tax 11
4.2.1. General Rates 11
4.2.2. Rates for Low-Profit, High-Viscosity, Water-Flooded, Marginal and Depleted Fields 12
4.3. Export Taxes 15
4.3.1. Rental Tax on Exports 15
4.3.2. Export Duty 16
4.4. Direct Taxation 17
4.4.1. Corporate Income Tax 17
4.4.2. Branch Profit Tax 17
4.4.3. Excess Profit Tax 17
4.4.4. Deductions and Depreciation 18
4.4.5. Withholding Tax 19
4.5. Alternative Tax on Subsoil Use 19
4.6. Indirect Taxation 20
4.6.1. Value Added Tax 20
4.6.2. Property Tax 20
4.6.3. Land Tax 20
4.6.4. Import Duties 20
4.6.5. Environmental Levy 20
4.7. Liquidation Fund 22
4.8. State Participation 22

5. Key Fiscal Terms - Production Sharing Agreement 23
5.1. Royalties, Bonuses and Fees 23
5.1.1. Bonuses 23
5.1.2. Social Contributions 23
5.1.3. Training Contributions 23
5.1.4. Royalty 24
5.2. Cost Recovery 24
5.3. Profit-Sharing 24
5.3.1. 2005 PSA Model 25
5.3.2. North Caspian Sea PSA 25
5.3.3. Chinarevskoye PSA 26
5.4. Export Duty 26
5.5. Taxation 27
5.5.1. Corporate Income Tax 27
5.5.2. Deductions and Depreciation 27
5.5.3. Top Up Tax 27
5.5.4. Tax Exemptions 27
5.6. Stabilization 28

6. Regulation and Licensing 297. Outlook 34

7. Outlook 34

8. Appendix 35
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