Revenue transparency and tax

The payment of taxes is a central link between governments, communities and businesses. Being transparent is about showing how developing energy resources responsibly provides governments with an opportunity to generate revenues, support economic growth and enhance social development.

We recognise our responsibilities towards investors, governments, suppliers, employees and the communities we are part of. Revenue transparency and the taxes we collect and pay are among the ways we embrace this responsibility.

In 2019, Shell published its first Tax Contribution Report. The report presents Shell’s approach to tax and explains how our business is taxed. We also share our views on special topics such as tax incentives and low-tax jurisdictions. For the first time, we also voluntarily disclosed the corporate income tax paid to individual countries and locations for 2018.

Overview of tax and other payments to governments

in $ billion

Overview of tax and other payments to governments – in $ billion: $61.3 billion taxes paid and collected; $47.6 billion customs, excise duties, sales taxes and similar levies collected; $7.8 billion corporate income taxes paid; $5.9 billion government royalties paid (infographic)

Read more about tax and transparency in the Tax Contribution Report at

This report builds on the information we disclose in our Annual Report and Form 20-F, Sustainability Report, Payments to Governments Report and through the Extractive Industries Transparency Initiative. We aim to publish our Tax Contribution Report annually.

In 2019, Shell paid more than $61.3 billion to governments. We paid $7.8 billion in income taxes and $5.9 billion in government royalties, and collected $47.6 billion in excise duties, sales taxes and similar levies on our fuel and other products on behalf of governments.

Flags of different countries (photo)

Shell has a tax presence in 99 countries and locations.

Shell responsible tax principles

Principle 1

Accountability and Governance (icon)

Accountability and governance

Principle 2

Compliance (icon)


Principle 3

Business Structure (icon)

Business structure

Principle 4

Relationships with Authorities (icon)

Relationships with authorities

Principle 5

Seeking and Transparency Accepting Tax Incentives (icon)

Seeking and accepting tax incentives

Principle 6

Supporting Effective Tax Systems (icon)

Supporting effective tax systems

Principle 7

Transparency (icon)