Nigeria Recovers 50 Fallow Oil Fields Under Drill-or-Drop Policy, Reopens Upstream Assets to Foreign Investors / 尼日利亚依据不钻即弃政策收回50个闲置油田并重新向外资开放上游资产竞标

政策核心

The Nigerian Upstream Petroleum Regulatory Commission has revoked rights to more than 50 fallow oil fields held by defaulting awardees, enforcing the Petroleum Industry Act’s drill-or-drop mandate. The recovered blocks will move into a fresh licensing round, opening direct entry points for international exploration and production companies. NUPRC’s action signals that Abuja will no longer tolerate licence hoarding without development.

尼日利亚上游石油监管委员会（NUPRC）已收回违约受让人持有的逾50个闲置油田，强制执行《石油工业法》的不钻即弃条款。回收的区块将进入新一轮许可招标，为国际勘探与生产企业打开直接入口。NUPRC此举表明阿布贾不再容忍只圈地不开发的许可证囤积行为。

财政与监管条款

Enacted in 2021, the Petroleum Industry Act replaced the previous Petroleum Profit Tax regime with a dual fiscal model: a 30 percent Hydrocarbon Tax on crude from onshore and shallow-water blocks, plus a 30 percent Companies Income Tax. Deep offshore developments face zero Hydrocarbon Tax and pay only the 30 percent CIT, while royalties range from 15 percent onshore to 12.5 percent in shallow water and 5 percent in deep offshore terrain. These rates are fixed in the PIA fiscal schedules and apply to any new production sharing or mining lease awarded in the forthcoming rounds.

2021年颁布的《石油工业法》以双重财政模式取代了原有的石油利润税制度：针对陆地及浅水区块的原油征收30%碳氢化合物税，另加30%公司所得税。深水开发项目免征碳氢化合物税，仅缴纳30%公司所得税；特许权使用费从陆地的15%、浅水的12.5%到深水区的5%不等。上述税率载于PIA财政附表，适用于即将举行的招标轮次中新授予的任何产量分成或采矿租约。

| Fiscal Item | Onshore / Shallow Water | Deep Offshore |

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

| Hydrocarbon Tax | 30% | 0% |

| Companies Income Tax | 30% | 30% |

| Royalty | 15% / 12.5% | 5% |

| 财政项目 | 陆地/浅水 | 深水 |

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

| 碳氢化合物税 | 30% | 0% |

| 公司所得税 | 30% | 30% |

| 特许权使用费 | 15% / 12.5% | 5% |

竞标门槛与本土含量要求

International firms can bid for the recovered fields either as operators or as farm-in partners to Nigerian entities, provided they meet the NUPRC’s technical and financial capacity criteria. The commission requires proof of past production experience, a funded work programme, and a performance bond covering estimated initial operational spend. Local content compliance is mandatory; the Nigerian Content Development and Monitoring Board vets supplier plans before final award, and failure to meet indigenous spending thresholds can disqualify a bid at final stage.

国际企业可作为作业者或农场入股合作伙伴参与竞标，前提是满足NUPRC的技术与资金能力标准。该委员会要求提供过往生产业绩证明、已融资的工作计划以及覆盖预估初期运营支出的履约保函。本土含量合规为强制要求；尼日利亚本土含量发展监督委员会会在最终授标前审核供应商方案，未能达到本土支出门槛的投标可在最终阶段被取消资格。

企业该做什么

Firms already active in West Africa should task their Lagos or Abuja legal counsel to file a pre-qualification expression of interest with NUPRC before year-end. New entrants must incorporate a Nigerian subsidiary or secure a binding joint-venture agreement with a registered local partner, then purchase the data room package for the specific fields under offer. Both groups should lock in reserve-based lending or project finance commitments now, because bid guidelines require evidence of funding shortly after shortlisting.

已在西非运营的企业应指示其拉各斯或阿相关顾问在年底前向NUPRC提交资格预审意向书。新进入者须注册尼日利亚子公司或与当地注册伙伴签署具有约束力的合资协议，然后购买目标区块的数据室包。两类企业都应立即锁定基于储量的贷款或项目融资承诺，因为招标文件通常要求入围后不久即提供资金证明。

对企业出海的意义

The first move is to screen the 50-field NUPRC inventory against your reserves replacement strategy and risk appetite. The second move is to engage a Nigerian content partner and open a dedicated country bank account for statutory payments. Do not wait for the bid round announcement; pre-bid data access closes once formal tenders launch, and early movers retain first-mover advantage on the most geologically advanced assets.

第一步是将NUPRC的50个区块清单与贵公司的储量替代策略及风险偏好进行匹配筛选。第二步是接洽本土含量合作伙伴并开设专用国别银行账户用于法定付款。不要等待招标公告；正式招标启动后预投标数据访问即告关闭，先行者可率先锁定地质条件最优的资产。