Mining taxation in Africa: What recent evolution in 2018?

Yannick Bouterige (1) , Céline de Quatrebarbes (1) , Bertrand Laporte (2)

1 FERDI - Fondation pour les Etudes et Recherches sur le Développement International
2 CERDI - Centre d'Études et de Recherches sur le Développement International

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.

Mots clés: Mining code; tax

Domaines: Economies et finances

Yannick Bouterige, Céline de Quatrebarbes, Bertrand Laporte. Mining taxation in Africa: What recent evolution in 2018?. 2019. ⟨hal-02438175⟩