Mining taxation in Africa: What recent evolution in 2018?

Résumé

The mining sector accounts for a significant share of tax revenues in many sub-Saharan African countries. Mining tax systems must then both attract investors and ensure sufficient revenues for governments. Following the increase in commodity prices in the second half of the 2000s, most African countries reformed their Mining Acts to increase the tax burden on mining companies. This study shows that this trend is still continuing in 2018. Mining royalty rates are rising, mineral resource rent taxes are reappearing and free equity for the States is increasing.

Partenaire

Cette publication et la mise à jour 2017-2018 de la base de données sur la fiscalité minière en Afrique ont bénéficié du support de l'ICTD.

Citer

Bouterige, Y., De Quatrebarbes C., Laporte B. (2019) Mining taxation in Africa: What recent evolution in 2018?, FERDI Working paper P257