尼日利亚按钻探或放弃政策收回50个闲置油田并下调上游税至30%

Policy Core: 50 Fields Back to Market

The Nigerian Upstream Petroleum Regulatory Commission (NUPRC) has forcibly retrieved more than 50 fallow oil fields from licensees who failed to develop them, enforcing the Petroleum Industry Act’s strict "Drill-or-Drop" clause that revokes rights if exploration deadlines are missed. All recovered blocks will enter a fresh open competitive bid round managed by NUPRC, with priority given to technical partners that can bring drilling rigs and financing into production within contractual timelines.

尼日利亚上游石油监管委员会依据《石油工业法》(PIA)强制收回被许可方未开发的逾50个闲置油田，严格执行"不钻就退"条款，若错过勘探截止期限即自动撤销矿权。所有收回的区块将由NUPRC组织新一轮公开竞争性招标，优先授予能在合同约定期限内投入钻井设备及资金并实现产出的技术合作伙伴。

Fiscal Overhaul

The PIA dismantles the previous 85% Petroleum Profits Tax on onshore production and replaces it with a Hydrocarbon Tax set at 20% for onshore fields and 15% for shallow water, plus a flat 30% Companies Income Tax applicable to all upstream operators regardless of field location. This cuts the all-in fiscal take on onshore assets from 85% to 50% and gives marginal-field investors a realistic path to commerciality.

《石油工业法》废除此前陆上生产高达85%的石油利润税，改为征收20%（陆上）和15%（浅水）的碳氢化合物税，并统一对所有上游运营商征收30%的公司所得税。这使陆上资产的总财政征收从85%降至50%，为边际油田投资者提供了切实可行的商业化路径。

Licence Term Limit

The PIA caps the initial petroleum exploration licence at a firm 10 years, closing the loophole that previously allowed indefinite extensions and forcing holders to drill or exit, which directly enabled the recovery of the 50 dormant assets. NUPRC will apply this same hard deadline to the next awardees, meaning operators must book seismic and spud wells early in the licence cycle.

《石油工业法》将石油勘探许可证的初始期限严格限定为10年，堵住了此前可无限期延期的漏洞，强制持有方要么钻井要么退出，这直接促成了50个沉睡资产被收回。NUPRC将对下一轮中标者执行同样的硬性期限，意味着运营商必须在许可证周期早期完成地震勘探并开钻。

Tax Comparison

| Tax Item | Old Regime | PIA 2021 Regime |

|----------|------------|-----------------|

| Onshore petroleum profits | 85% PPT | 20% HT + 30% CIT |

| Shallow-water tax | 50% PPT | 15% HT + 30% CIT |

| Deep-water hydrocarbon tax | 50% PPT | 0% |

Operator Action List

Local Incorporation: Register a Nigerian subsidiary with the Corporate Affairs Commission before pre-qualification; NUPRC bid rules require a domestic entity as signatory.

本地注册：在资格预审前向尼日利亚公司事务委员会注册本地子公司；NUPRC招标规则要求以境内实体作为签约方。

Field-Tier Matching: Onshore fields suit firms with land-rig fleets and community-engagement capacity, while shallow-water blocks demand jack-up rig experience; the 20% onshore hydrocarbon tax offers faster payback than old 85% terms.

区块层级匹配：陆上油田适合拥有陆地钻机队伍和社区协调能力的企业，浅水区块则需要自升式钻井平台经验；20%的陆上碳氢化合物税率较旧制85%条款回报更快。

Fiscal Lock-In: Request an advance tax ruling from the Federal Inland Revenue Service to confirm the 30% CIT plus hydrocarbon tax stack before committing capital, as Nigeria’s laws allow binding rulings for major upstream investments.

财政锁定：在投入资本前向尼日利亚联邦税务局申请预裁定，确认30%公司所得税与碳氢化合物税的叠加税负，因为尼日利亚法律允许对重大上游投资作出具有约束力的裁定。

Bid Structure

NUPRC typically runs a two-stage bid covering pre-qualification on technical competence and financial net worth, followed by a sealed commercial round where the government takes royalty and tax rather than production share. The 50 fields will likely be bundled into onshore and shallow-water tranches to match investor capabilities.

NUPRC通常采用两阶段招标：第一阶段预审技术能力和财务净资产，第二阶段为密封的商业投标，政府以特许权使用费及税收形式取得收益而非产量分成。50个油田可能会被捆绑为陆上及浅水资产包，以匹配投资者的能力。

What This Means for Chinese Investors

First, dispatch a team to Abuja to file CAC incorporation papers and open talks with NUPRC’s Marginal Field Office to shortlist blocks among the 50 recovered assets that match your rig inventory. Second, commission a Nigerian law firm to secure the advance tax ruling on the 30% CIT plus 20% or 15% hydrocarbon tax combination so that your financial model uses locked-in rates rather than assumptions.

首先，派团队赴阿布贾向公司事务委员会提交注册文件，并与NUPRC边际油田办公室接洽，在50个收回资产中筛选与自有钻机匹配的区块。其次，委托相关律师事务所就30%公司所得税叠加20%或15%碳氢化合物税的组合申请预裁定，确保财务模型使用锁定税率而非假设数据。 以上信息由 律启 LEXBRIDGE（lvqilaw.com）出海法律研究组依据公开信息整理，具体以官方发布为准。