NOTE 5 - INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of Royale Energy's provision for income taxes and the amount computed by applying the statutory income tax rates at March 31, 2016 and 2015, respectively, to pretax income is as follows:

	Three Months Ended March 31, 2016			Three Months Ended March 31, 2015
Tax benefit computed at statutory rate of 34%	$	(212,269	)	$	(384,851	)
Increase (decrease) in taxes resulting from:
State tax / percentage depletion / other
Other non-deductible expenses		140			216
Change in valuation allowance		212,129			384,635
Provision (benefit)	$	-		$	-