In September 2016, FERDI published the first tax and legal database which specifies the tax regime applicable in industrial gold mining companies in 21 African countries from the 1980s to 2016 (updated: October 2018). Over 700 legal texts were necessary to build the database. The database features 3 major innovations: (i) an inventory of taxes and duties (rate, base, and exemptions) payable during the prospecting phase and mining phase of a gold mining project, (ii) innovative detailed historical information, (iii) the link between each piece of tax information and its legal source.
This database is useful to know the evolution of gold mining tax systems, to compare the gold mining tax systems of different African countries, to compare gold mining taxation between different mining projects in the same country, and to assess the mineral resource rent sharing between investors and governments.
See the database on https://fiscalite-miniere.ferdi.fr/
Updated tax data for 2019 are now available for Congo, Mali and Mauritania.
In the Republic of the Congo, mining taxation has not changed (Act No. 40-2018 of 28 December 2018). In Mali, a new Mining Act has been adopted (Ordinance No. 2019-022/P-RM of 27 September 2019). However, since its entry into force dates from the end of 2019, it will not appear in the database until 2020. In Mauritania, a new General Tax Code has been adopted (Act No. 2019-018 of 29 April 2019). The rate of corporate minimum tax has been reduced to 2%. The value added tax rate has been increased to 20% for petroleum products.
The ICTD funded the 2017-2018 update of the African Mining Taxation Database, and the publication: Bouterige Y., De Quatrebarbes C. et Laporte B. (2019) "La fiscalité minière en Afrique : quelle évolution récente en 2018 ?", Revue de Droit Fiscal, n°50, LexisNexis (English version: Bouterige, Y., De Quatrebarbes C., Laporte B. (2019) Mining taxation in Africa: What recent evolution in 2018?, FERDI Working paper P247).
Version : 2018-10-01
© Ferdi, Cerdi, ICTD
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