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308 Employees

  • Third-party revenues


  • Related-party revenues


  • Total revenues


  • Profit before tax


  • Tax paid


  • Tax accrued


  • Tangible assets


  • Stated capital


  • Accumulated earnings


Main business activities

  • Upstream
  • Integrated Gas

Shell’s footprint

Shell has been present in Tunisia for almost 90 years. In 2011, Shell sold its downstream business but continued its upstream exploration. When Shell acquired BG Group in 2016, we became the owner of producing offshore gas fields and their supporting facilities, a liquefied petroleum gas extraction plant, pipelines, storage, and export terminals.

In 2022, we relinquished the Miskar concession to the government upon expiry.

Country financial analysis

In 2021, the statutory corporate income tax rate in Tunisia was 10% to 35%, with an additional 1% social solidarity contribution. A tax rate of 40% to 50% is applied to Shell’s upstream operations. The taxable income of each concession and legal entity is determined separately under Tunisian law. The tax paid in 2021 includes payments for 2020. The taxable base in 2021 was similar to 2020 when an overall accounting loss resulted from the non-tax-deductible costs of impairments. Our Payments to Governments Report for 2021 shows that Shell paid around $17.9 million in royalties.

Corporate income tax
This is a direct tax imposed on companies’ profits. It is sometimes levied at a national level but can also be levied on a state or local basis.
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Royalties are generally payment due for the use of an asset. Mineral royalties are payments to governments or other owners for the rights to extract oil and gas resources, typically at a set percentage of revenue less any deductions that may be taken. See Trademark royalties.
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