Mining tax database for Africa

Ferdi provides access to a database of tax legislation and tax systems that apply to industrial gold mines in more than twenty African countries.

In partnership with the Centre for study and research on international development (CERDI), the International Centre for Tax and Development (ICTD), the Ecole Normale Supérieure de Lyon (ENS Lyon) and the French Ministry of Europe and Foreign Affairs (MEAE), Ferdi provides access to an important database, which lists over a long period of time the main tax legal texts and details the main taxes payable by mining companies. This database has been available to the public since September 2016 and is hosted on its own website since October 2018. Updated annually, it now covers 22 French-, English- and Portuguese-speaking countries and helps improve the transparency of tax information in the extractive sector.

Over 1300 legal texts were necessary to build the database that features 3 major innovations: (i) an inventory of taxes and duties (rates, base and exemptions) payable during the prospecting phase and mining phase of a gold mining project, (ii) detailed historical information, (iii) the link between each piece of tax information and its legal source.

The tools provided make it possible to: 1) understand the characteristics of the mining taxation, 2) know the evolution of the mining taxation, 3) compare the mining taxation between African countries, 4) compare mining taxation between projects of the same country, 5) assess the sharing of the mineral resource rent between State and investors.


See the database :  https://fiscalite-miniere.ferdi.fr/

Update 04/20/2021

Updated tax data for 2020 are now available for Cameroon, the Republic of Congo and the Democratic Republic of Congo.

In Cameroon, deferred depreciation must now be carried forward before 10 years.

In the Republic of Congo, the Finance Act, 2020 (Act No. 42 of 2019) and the Finance Amendment Act, 2020 (Act No. 23 of 2020) make two important changes in 2020. Firstly, the corporate income tax rate is reduced from 30% to 28%. Secondly, the tax on negative externalities of mining and hydrocarbon extraction activities, introduced in 2012, is repealed.

In the Democratic Republic of Congo, taxation has not changed (Finance Act No. 19 of 2019).

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Les partenaires de la base de données sur la fiscalité minière –
Copyright

Version : 2018-10-01
© Ferdi, Cerdi, ICTD

La source de la base de données et des documents de travail associés y compris la source des citations postées sur le site internet doit être mentionnée. Nous demandons aux utilisateurs de bien vouloir transmettre par mail à fiscalite-miniere@ferdi.frles copies des publications, documents de travail ou rapport utilisant la base de données.

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