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Tax transparency

We believe tax has a role to play in the energy transition and transparent reporting about our tax payments and practices can enable more meaningful engagement with our stakeholders

We believe transparent reporting about our tax payments can enable more meaningful ‎engagement about the energy transition with our stakeholders. We can begin to help them assess ‎the financial resources available and the potential tax implications of a government’s strategic and ‎energy policy decisions related to this transition.


We’re committed to:‎


  • Complying with tax laws in a responsible manner.
  • Paying and reporting about our taxes on time.‎
  • Being transparent about our tax principles and the taxes we pay.‎
  • Having open and constructive conversations with stakeholders, including governments ‎and tax authorities.‎


Our purpose and our code of conduct inform the responsible approach we take to ‎managing our taxes.‎

Total tax contribution


Comprises the taxes we paid and collected on our global operations.


(2020: $34.8 billion)‎‎


Our tax report 2021

We continue to have conversations with our stakeholders, including communities, investors, civil society organizations, policy makers and global tax experts. And the feedback we receive is helping us improve our disclosures and make sure the information we provide about our tax matters is useful.

In this report, we share our experience and observations of how the tax landscape is evolving, as we transition to a lower carbon economy.

What’s new

In response to stakeholder feedback on our previous tax report we have:


  • Provided commentary about current external affairs that impact our tax matters on page 5.
  • Included commentary about the impact of the energy transition on our work in 2021 on page 9.
“We are advocating for simple, predictable tax policies that support the energy transition, the countries where we operate and our transformation to an IEC‎‎.”

Jan Lyons, SVP, tax

Our responsible tax principles

The B Team has set out seven principles that offer a clear framework for responsible tax practice. ‎We have adopted them all.‎


See our tax report 2021 for examples of how we are embedding our responsible tax principles.

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Accountability and governance

Tax is a core part of corporate responsibility and governance and is overseen by our ‎board of directors.‎

Compliance icon


We comply with the tax legislation of the countries in which we operate and pay the ‎right amount of tax at the right time, in the countries where we create value.‎

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Business structure

We will only use business structures that are driven by commercial considerations, are aligned with business activity and which have genuine substance. We do not seek abusive tax results.

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Relationships with authorities

We seek, wherever possible, to develop co-operative relationships with tax ‎authorities, based on mutual respect, transparency and trust.‎

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Seeking and accepting tax incentives

Where we claim tax incentives offered by government authorities, we seek to ensure ‎that they are transparent and consistent with statutory or regulatory frameworks.‎

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Supporting effective tax systems

We engage constructively in national and international dialogue with governments, ‎business groups and civil society to support the development of effective tax systems, ‎legislation and administration.‎

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We provide regular information to our stakeholders, including investors, policy ‎makers, employees, civil society and the general public, about our approach to tax ‎and taxes paid.‎

Our total tax contribution overview

bp’s total tax contribution for 2021 was $41.3 billion. This comprises the taxes we ‎paid ‎and collected on our global operations.‎‎ 


We had operations in 65 countries in 2021. More than 96% of the total taxes we paid and ‎‎92% of total taxes we collected arose in our major countries of operation. ‎‎ ‎


Details of our business activities and our total tax contribution in the countries in which ‎we operate can be seen in the clickable map below. Our full country analysis is ‎contained in our tax report 2021.‎

Our total tax contributions around the world

We have had a presence in Trinidad & Tobago since 1962. We have 15 offshore production platforms and two onshore gas and liquid processing facilities. We also have shareholdings in the midstream, with interests in Atlantic LNG, a four-train LNG facility. Trinidad & Tobago $223 m Total tax contribution Business activity bp's history is rooted in the UK, where we've been in operation for more than a century. Our activities range from finding different sources of energy to delivering products and services to customers. We're focused on supporting bp's and the UK's net zero aims by reducing emissions from our existing operations in the North Sea, entering the UK offshore wind market, and advancing new and emerging renewable energy technologies such as carbon capture, use and storage (CCUS) and hydrogen. We also operate one of the UK's most used and ultra-fast EV public charging networks, bp pulse. Our head office is located in London, and our North Sea headquarters are in Aberdeen. We also have several offices located in south-east England and conduct significant research and development activities at sites across the country. UK $3,061 m Total tax contribution Business activity We have been operating in China since the early 1970s and are one of the leading foreign investors in the energy industry in China. Our activities include aviation fuel supply, oil products retailing, lubricants blending and marketing, oil and gas supply and trading, LNG terminal and trunk line operation, future mobility and solutions as well as venturing. We conduct these activities either through bp subsidiaries or joint ventures. We partner with state-owned companies including PetroChina, Sinopec, CNOOC, China National Aviation Company, Guangzhou Development Group Incorporated and Shandong Port Group, and with private companies including DiDi. China $375 m Total tax contribution Business activity We have operated in New Zealand since 1946. We sell fuel products and services in the country and operate more than 100 retail sites. We have a national network of bp-branded independent retailers and distributor partners, as well as a terminals and logistics operation. Our wider operations in the country include lubricants and aviation activities. New Zealand $528 m Total tax contribution Business activity We have been operating in Australia for more than 100 years. We are one of the leading premium fuel retailers in the country with around 1,400 branded retail fuel sites. Approximately 350 of these are bp owned and more than 1,000 are owned and operated by our independent business partners. We are engaged in the exploration and production of oil, natural gas and liquefied natural gas and the marketing of petroleum andlubricant products. Our team in Australia is working hard on our net zero aims. In 2022, we became the operator of the Asian Renewable Energy Hub, which has the potential to be one of the largest renewables and green hydrogen hubs in the world. We're also progressing renewable and hydrogen projects at Kwinana and Geraldton. Australia $4,702 m Total tax contribution Business activity Indonesia We have had a presence in Indonesia for more than 55 years. We operate the Tangguh LNG plant in the country. The plant is a unitized development of six gas fields located in Bintuni Bay in Papua Barat province and has been producing LNG since 2009. We were recently awarded exploration blocks Agung 1 and 2, in addition to the participating interest in the Andaman 2 block operated by Harbour Energy. We also have retail and marketing activities for motor and aviation fuels and lubricants. $137 m Total tax contribution Business activity We have had a presence in Malaysia for more than 50 years and we operate a diversified business framework which includes global business services, innovation and engineering and our lubricants business. Malaysia $12 m Total tax contribution Business activity We have operated in Singapore for nearly 60 years. Our main business activities in Singapore include oil, gas, biofuels, carbon and finance trading for the Asia Pacific and Middle East region. Singapore is also an important regional base from which bp's shipping, lubricants and aviation fuels businesses serve international markets and customers. Singapore $112 m Total tax contribution Business activity We have a century-long business presence inIndia and are one of the largest international energy companies in the country. In addition to our gas value chain alliance with Reliance Industries Ltd (RIL), our activities include lubricants, oil and gas trading, fuel retail, clean energy projects through Lightsource bp, global business services including IT-enabled back-office activities, staffing, and training for our global marine fleet. Our 50:50 joint venture, India Gas Solutions Private Limited, is also part of our gas value chain alliance with RIL to source and market gas in India. Reliance BP Mobility Limited, our 49% joint venture with RIL, is a leading private sector retail fuel marketer and supplier of aviation fuel. India $159 m Total tax contribution Business activity We have had a presence in Oman since 2007. We hold a 40% interest and operate Block 61 in partnership with Makarim Gas Development Limited, a subsidiary of OQ, PPTEP, and PC Oman, a wholly owned subsidiary of Petronas. We also partner with Eni at Block 77. In 2022 we signed a multiple gigawatt agreement to deliver renewable energy in Oman. Oman $235 m Total tax contribution Business activity In the United Arab Emirates, we are focused on finding and generating energy and exploring opportunities in support of the energy transition. We hold 10% equity interests in ADNOC Onshore, ADNOC LNG and the National Gas Shipping Company Ltd (NGSCO). bp is the assetleader for the Bab Field. In addition, we have lubricants, aviation fuel and trading businesses. United Arab Emirates $3,222 m Total tax contribution Business activity We have had a presence in South Africa for more than 100 years. Our activities in the country include crude oil importation and refining, and marketing and sales of aviation fuels and lubricants. We have more than 500 bp-branded retail sites in the country and a 50% share in the largest refinery, Sapref, located in Durban. We also operate nine storage depots and three coastal installations for our fuels business. South Africa $1,617 m Total tax contribution Business activity We have invested more than $30 billion in Angola. For nearly half a century, we have contributed to the development of Angola's energy industry, and to the building of the country's institutions and communities. On 1 August 2022 we established a new 50/50 independent joint venture with Eni – Azule Energy – combining both companies' Angolan businesses. Azule Energy is now the largest independent equity producer of oil and gas in Angola, with stakes in 16 licences and a participation in Angola liquid natural gas (LNG) joint venture. Angola $332 m Total tax contribution Business activity We have operated in Egypt for almost 60 years. Together with its partners, bp currently produces around 60% of Egypt's gas. We have interests in the West Nile Delta, Atolland Zohr gas fields in the country. We also have a 40% interest in the Natural Gas Vehicles Company, which was established in 1995 as the first company in Africa and the Middle East to commercialize natural gas as an alternative fuel for vehicles. bp is a 33% shareholder of theUnited Gas Derivatives Company (UGDC), a natural gas liquids (NGL) plant extracting LPG and propane, in partnership with Eni and GASCO (the Egyptian midstream gas distribution company). We also partner with TAQA Arabia in a lubricants manufacturing and distribution business. Egypt $92 m Total tax contribution Business activity We have had a presence in Canada for more than 50 years. In June 2022 bp agreed to sell its 50% interest in the Sunrise oil sands project in Alberta,Canada, to Calgary-based Cenovus Energy. As part of the transaction, we acquired Cenovus's interest in the Bay du Nord project in Eastern Canada, adding to our acreage position offshore Newfoundland and Labrador. The transaction closed on 31 August 2022 and we now hold interests in 12 exploration licences offshore Newfoundland and Labrador. Our trading business spans the country, making us one of the top oil and natural gas marketers and traders in Canada. Canada $(48) m Total tax contribution Business activity We have had a presence in the US since the late 1800s. Our US resilient and focused hydrocarbons businesses include deepwater platforms in the Gulf of Mexico and onshore assets located primarily in Texas and Louisiana. Andour renewables businesses include onshore and offshore wind, solar, biofuels and biogas businesses. Our retail presence includes bp, ARCO, Amoco and Thorntons branded sites, along with more than 1,000 ampm convenience stores. Our US marketing and trading business supplies awide range of products that support a low carbon energy future. US $8,065 m Total tax contribution Business activity We have invested in Mexico for more than 50 years. Originally focused on the marketing and distribution of lubricants, our presence has grown since 2013 when Mexican Energy Reform opened the energy sector to private investment. Our activities in the country now include retail and trading in the natural gas market. Mexico $(14) m Total tax contribution Business activity We have had a presence in Azerbaijan since 1992. We signed our first PSA with the state oil company SOCAR in September 1994. Since then, together with our partners, we've invested $84 billion in the Azeri-Chirag-Deepwater Gunashli and Shah Deniz fields, as well as the Baku-Tbilisi-Ceyhan pipeline and the South Caucasus Pipeline projects. Azerbaijan $260 m Total tax contribution Business activity Our presence in Hungary consists principally of our business service centres located in Budapest and Szeged, which opened in 2009 and 2017 respectively. Our service centres provide support services to the group including accounting, procurement, indirect tax compliance, human resources support and information technology services. We also supply aviation fuels. Hungary $45 m Total tax contribution Business activity We have had a presence in Poland since 1991and our first fuel station opened in 1995. Our activities in the country include marketing, distribution and sales of fuels and lubricants. We are also active in sales of jet fuel through our Air bp joint venture and in photovoltaic development through Lightsource bp. Poland $726 m Total tax contribution Business activity We have operated in Germany for more than 100 years. We have major offices in Hamburg and Bochum, and we operate the second-largest refining system in Germany. This includes our Lingen refinery and the Gelsenkirchen, Scholven and Horst plants, which belong to Ruhr Oel GmbH. We also operate a fuels and lubricants retail business, and supply aviation and shipping fuels. Our lubricant plant in Mönchengladbach produces and distributes high-performance lubricants and metal working fluids for industry. And in Landau, we manufacture various cooling lubricants and industrial cleaners. Germany $11,613 m Total tax contribution Business activity We have had a presence in the Netherlands since 1954. We operate the Rotterdam refinery, which is one of the largest in Europe. We also have fuels, lubricants and aviation marketing and distribution activities. We are currently working on several hydrogen projects, offshore wind activities and the roll out of bp pulse fast electric vehicle chargers. Netherlands $746 m Total tax contribution Business activity We have had a presence in Spain since 1954. We have a significant presence in the country's retail market, we operate a refinery in Castellón and lead multiple cross-business activities – fuels (through a network of 770 retail stations), aviation, petroleum coke, gas and lubricants. We are also developing clean energy projects through Lightsource bp. Spain $2,153 m Total tax contribution Business activity We have had a presence in Algeria since the mid-1950s. In September 2022 we announced that we have agreed to sell our upstream business in Algeria to Eni, including our interests in In Salah and In Amenas. The transaction is subject to third-party approvals and pre-emption processes. Algeria $115 m Total tax contribution Business activity We have had a presence in Algeria since the mid-1950s. We have interests in two major gas projects in the country: In Salah and In Amenas, where we partner with Sonatrach and Equinor to supply gas to the domestic and European markets. Algeria $52 m Total tax contribution Business activity UK Poland Hungary Spain Germany Netherlands Belgium Canada US Mexico Trinidad & Tobago Senegal Mauritania Algeria Egypt Angola South Africa Azerbaijan Iraq UAE Oman India China Malaysia Singapore Indonesia Australia New Zealand

Country by country report

We publish data from our OECD country by country report, which is focused on ‎corporate taxes and contains financial data for all ‎countries where we have a taxable ‎presence, including our corporate income tax ‎payments.

Although we are not formally required to publish this report, after listening to our ‎stakeholders we believe it can help improve their understanding of our activities, deepen ‎their trust in our approach to tax and make useful information more easily accessible.‎

We also publish information on our economic contribution in the UK, Australia and the US.