LNG Atlas

Explainer

Tolling, offtake and how projects are financed

LNG project financing depends on offtake agreements committing buyers to future volumes before construction, structured either as traditional sale contracts where the seller owns and prices the gas, or as tolling agreements where the customer owns the gas and pays only a processing fee.

Nothing about a liquefaction plant’s physical design tells you how it will be paid for, and the financing structure behind it shapes commercial behaviour in ways that show up long after construction finishes.

Why offtake comes before construction

A liquefaction plant is a capital-intensive, multi-year construction project producing no revenue until it is finished, financed substantially with debt that has to be serviced regardless of how the finished plant performs commercially. Lenders extending that debt want confidence, established before they commit, that the plant’s output is already largely spoken for by buyers capable of paying for it over a period long enough to retire the loan.

That confidence comes from offtake agreements signed before or during construction, and the volume, length and creditworthiness of those agreements is what a project’s owners present to lenders as the basis for financing. A project can be technically ready to build and still wait, sometimes for years, if it has not assembled offtake that lenders find sufficient.

Two structures, two directions of commodity risk

Traditional merchant structure. The plant owner buys or produces the feed gas, owns the LNG it makes, and sells finished cargoes to buyers under sale and purchase agreements. The plant owner bears the commodity risk on the spread between feed gas cost and LNG sale price, which can be highly profitable when that spread is wide and can compress sharply when it is not.

Tolling structure. The customer supplies its own gas, delivered to the plant, and pays a fee for it to be liquefied — the customer retains ownership of the molecules throughout, and what changes hands commercially is a processing service rather than a commodity sale. The plant owner earns a largely fixed liquefaction fee regardless of what gas or LNG happens to be worth in the market that month; the customer bears the full commodity risk, in exchange for controlling the resulting cargoes completely, including where to sell them.

Tolling has been the dominant structure behind much of the liquefaction capacity built along the US Gulf Coast, in part because it separates a stable, contracted, financeable revenue stream — the fee — from the volatile commodity risk that lenders are typically reluctant to underwrite directly. It is also part of why US-origin cargoes so often move without destination restrictions: the customer that paid to have its own gas liquefied has every reason to want the freedom to send the resulting cargo wherever it is worth the most.

What “sufficient” offtake actually means

There is no fixed universal threshold — no rule that a project needs exactly some stated percentage of its capacity contracted before financing follows. What lenders and equity sponsors actually weigh is a combination of how much volume is committed, over what length of time, to buyers of what credit quality, alongside the broader financing environment and the sponsors’ own balance sheet strength, which can substitute for offtake volume to some degree if the sponsor is willing to carry more risk itself.

This is why two projects with superficially similar contracted volumes can reach final investment decision on very different timelines — the judgement is qualitative and specific to each deal, not a mechanical formula applied uniformly across the industry.

What this means for reading a proposed project

A project sitting at proposed status for an extended period is very often waiting on precisely this: not a lack of technical readiness, but a lack of sufficiently strong offtake commitments to unlock financing. The tracker records status and capacity; it does not record the commercial negotiations happening behind a proposed project, which is exactly why a status that looks static can conceal genuine, active progress toward exactly the threshold that will eventually move it.

Common questions

Each answer stands on its own.

Why does an LNG project need offtake agreements before it can be built?
Because a liquefaction plant costs billions of dollars and takes years to build with no revenue in the meantime, and lenders will not commit that capital without confidence that enough of the plant's future output is already committed to paying it back.
What is a tolling agreement?
An arrangement where a customer supplies its own gas to the plant and pays a fee for it to be liquefied, keeping ownership of the gas throughout, rather than buying LNG from the plant owner as a finished product.
How does tolling change who bears commodity price risk?
Under tolling the customer owns the gas and bears the risk of its market price; the plant owner earns a largely fixed fee for the liquefaction service regardless of what the gas or the finished LNG is worth.
What is project finance in this context?
Debt raised against the project's own future cash flows and assets, rather than against the general balance sheet of its sponsors — a structure that makes the strength and quantity of a project's offtake agreements central to whether lenders will provide it.
Does more offtake always mean a faster path to construction?
Generally, but the relationship is not mechanical — the creditworthiness of the buyers, the length and terms of the agreements and the overall market environment for financing all factor into whether a given stack of offtake is judged sufficient.

Last reviewed 2026-09-10.