NOTE 5 - INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 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 September 30, 2016 and 2015, respectively, to pretax income is as follows:

	Nine Months Ended September 30, 2016			Nine Months Ended September 30, 2015
Tax benefit computed at statutory rate of 34%	$	(584,432	)	$	(700,386	)
Increase (decrease) in taxes resulting from:
State tax / percentage depletion / other
Other non-deductible expenses		349			530
Change in valuation allowance		584,083			699,856
Provision (benefit)	$	-		$	-