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Total tax contribution


Taxes borne


Taxes collected


  • Third-party revenues


  • Related-party revenues


  • Total revenues


  • Profit before tax


  • Corporate income tax paid


  • Corporate income tax accrued


  • Stated capital


  • Accumulated earnings


  • Tangible assets


  • Other payments to governments


Shell's footprint

Shell has been present in Tunisia for almost 90 years. In 2011, Shell sold its downstream business but continued with upstream exploration. When Shell acquired BG Group in 2016, we became the owner of producing offshore gas fields and their support facilities, a liquefied petroleum gas extraction plant, pipelines, storage and export terminals. In 2022, Shell relinquished the Miskar concession to the government upon expiry, which reduced the number of employees from 308 in 2021 to 82 in 2022.

Country financial analysis

In 2022, the statutory corporate income tax rate in Tunisia was between 10% and 35%, with an additional 1% social solidarity contribution. The taxable income of each concession and legal entity is determined separately under Tunisian law. The government has applied a tax rate of 40-50% to Shell's upstream operations. The tax paid in 2022 includes payments for previous years. The loss reported is a result of the relinquishment of the Miskar concession. Our Payments to Governments Report for 2022 shows that Shell paid around $16.6 million in royalties.

Read more in Total tax contribution and in Payments to Governments Report(

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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Number of employees
This is the average number of employees in the year, including permanent and temporary staff on long-term contracts. Some of our businesses are labour-intensive. Others, such as holding companies which hold shares in subsidiaries or joint ventures, are not.
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Royalties are generally payments 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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Tax paid
This includes corporate income tax paid in 2022. In some cases, it may include payments made in relation to previous years or future years, as tax payments are often made in arrears or in advance. It also includes accrued withholding taxes on dividend, interest and royalty payments to Shell entities. It does not include withholding taxes collected by Shell on dividends paid to shareholders.
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