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v3.26.1

Income tax expense - Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended | 58 Months Ended
--- | --- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2028
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Profit before tax | $ 303,910 | $ 424,963 | $ 503,964 |
Tax calculated at a tax rate | 51,665 | 72,244 |  |
Effects of different tax rates in other countries | (19,232) | (2,051) | 10,711 |
Effects of concessionary tax rates (Global Trader Programme) | 1,344 | (2,233) |  |
Tax exemption | (30,278) | (37,535) |  |
Utilisation of tax losses |  |  | 254 |
Previously unrecognised tax benefits |  | (4,000) |  |
Foreign withholding tax | 10,700 | 3,670 |  |
Income tax expense | $ 14,199 | $ 30,095 | $ 10,965 |
Applicable tax rate | 17.00% | 17.00% | 0.00% |
Certain jurisdictions that implemented Pillar Two rules | Minimum |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Applicable tax rate | 15.00% | 15.00% |  |
BW LPG Product Services Pte. Ltd. |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Income tax expense | $ 3,197 | $ 21,727 | $ 7,218 |
Concessionary tax rate |  |  |  | 10.00%

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