{
 "name": "Afrimintel — Fiscal-Regime Layer (jurisdiction pillar)",
 "feed_version": "1.0.0",
 "dataset_version": "v2.43.0",
 "scope": "Statutory mining fiscal regimes for the priority DFI jurisdictions. Each parameter is Sourced to the governing instrument + tax-practice corroboration. Powers the deterministic government-take engine. DRC entries are data-layer facts only.",
 "jurisdictions_count": 6,
 "engine_link": "Regimes encoded as deterministic functions in the AETR/government-take engine (CIV & Mali live; TZ/DRC/ZM/GN seeded).",
 "jurisdictions": {
  "civ": {
   "jurisdiction": "Côte d'Ivoire",
   "iso3": "CIV",
   "deep_assets": [
    "kone",
    "doropo",
    "assafou",
    "abujar"
   ],
   "instrument": "Mining Code (Law 2014-138) + 2025 Finance Law",
   "instrument_date": "2014; 2025 royalty reform (enforced Dec 2025)",
   "royalty": {
    "gold": "8% above US$2,000/oz on a 5–8% sliding scale (2025 Finance Law)"
   },
   "cit": "25%",
   "royalty_deductible": true,
   "local_levy": "0.5%",
   "state_participation": {
    "type": "free-carry + participating",
    "free_carry_pct": 10,
    "max_pct": 25,
    "nature": "10% free-carried + up to 15% participating"
   },
   "fiscal_stability": "did not hold; industry-wide producer stability-clause arguments failed - the revised gold royalty (2025 Finance Law; reaches 8% above $2,000/oz, ~+2 points on the prior 3-6% bands) was enforced from Dec 2025, backdated to 1 Jan 2025, over prior contract-linked terms",
   "enforcement": "2025 Finance Law raised ad valorem gold scales ~2pp, reaching 8% above $2,000/oz; backdated to 1 Jan 2025; producers resisted on stability-clause grounds then complied after the government refused to amend (industry-wide, not a single named case)",
   "prov": "Sourced - Reuters (16 Dec 2025), Ecofin, Crux Investor (10 Jan 2026), EITI, Fasken/Lexology (v2.43)",
   "stability_state": "Sourced",
   "stability_citation": "Reuters, 16 Dec 2025 (via Africa Briefing / TRT Afrika): Cote d'Ivoire gold producers began paying the flat 8% royalty, backdated to January, after stability-clause resistance failed and the government refused to amend. Ecofin Agency: 2025 Finance Law raised ad valorem scales ~2pp. Crux Investor, 10 Jan 2026: flat 8% replaced the 3-6% price-linked scale; retroactive change tests stability-clause enforceability. African Sustainability Matters, 11 Jan 2026: the CIV gold ad valorem now ranges 5% (below $1,000/oz) to 8% (above $2,000/oz) - confirming the top-band threshold cited above.",
   "provenance_state": "Sourced"
  },
  "mali": {
   "jurisdiction": "Mali",
   "iso3": "MLI",
   "deep_assets": [
    "goulamina",
    "kalana"
   ],
   "instrument": "2023 Mining Code (Law 2023-040)",
   "instrument_date": "in force Aug 2023; Impl. Decree 2024-0396 (9 Jul 2024)",
   "royalty": {
    "gold": "progressive 3%→7% (~8% at current prices via +0.5%/$400 above $2,500)"
   },
   "cit": "25% (Mining Code) → 30% on migration to the 2023 Code",
   "royalty_deductible": true,
   "state_participation": {
    "type": "free + purchasable",
    "free_carry_pct": 10,
    "max_pct": 35,
    "nature": "up to 30% (10% free + 20% purchasable) + 5% local"
   },
   "fiscal_stability": "removed; 2023 Mining Code (Law 2023-040) applies to existing projects at renewal - shown by Barrick's forced acceptance of the 2023 Code to renew the Loulo permit (Nov 2025 settlement)",
   "enforcement": "Barrick/Loulo-Gounkoto ~$430M settlement Nov 2025 (2023 Code accepted, control restored Dec 2025); Resolute $160M; B2Gold/Allied; Hummingbird $15.7M; 2025 gold output −23%",
   "prov": "Sourced - Mali Mining Code 2023-040, Barrick release (24 Nov 2025), Reuters/Bloomberg, Afronomicslaw (Feb 2026), Ecofin, EITI, Chambers/Lexology (v2.43)",
   "stability_state": "Sourced",
   "stability_citation": "Mali Mining Code Law 2023-040 (in force Aug 2023; impl. decree 2024). Barrick-Mali settlement, Nov 2025 (Barrick NYSE:B release 24 Nov 2025; Reuters/Bloomberg; Afronomicslaw ICSID analysis, Feb 2026): Barrick accepted the 2023 Code and a ~US$430m settlement as conditions of a 10-yr Loulo permit renewal; state control ended and operational control restored Dec 2025 - demonstrating prior conventions did not shield existing projects.",
   "provenance_state": "Sourced",
   "cit_state": "Sourced",
   "cit_citation": "TaxAtlas (Jan 2026): mining 25% under the Mining Code vs 30% standard (Orbitax). The 2023 Mining Code (Law 2023-040) lifts mining CIT to the 30% standard on migration - Resolute disclosed CIT rising to 30% from 25% on its Dec 2024 migration to the 2023 Code (Capital Brief, 16 Dec 2024). Applicable rate depends on convention/migration status."
  },
  "tza": {
   "jurisdiction": "Tanzania",
   "iso3": "TZA",
   "deep_assets": [
    "kabanga-ni",
    "nyanzaga",
    "lindi-jumbo"
   ],
   "instrument": "Mining Act (2010, as amended 2017) + Mining (State Participation) Regs 2022 + Finance Act 2024",
   "instrument_date": "2017 overhaul; 2022 state-participation regs; Finance Act 2024",
   "royalty": {
    "gold": "6% (4% if sold to Bank of Tanzania / refinery)",
    "metallic_nickel": "6%",
    "graphite_industrial": "3%",
    "plus": "1% clearance/inspection fee (BoT-exempt) + ~0.4% levies"
   },
   "cit": "30% (25% for 3 yrs if DSE-listed ≥30% public)",
   "royalty_deductible": false,
   "depreciation": "20%/yr straight-line over 5 years",
   "state_participation": {
    "type": "free-carry non-dilutable",
    "free_carry_pct": 16,
    "max_pct": 50,
    "nature": "min 16% non-dilutable; up to 50% via tax-for-equity; govt 2 of 5 board seats"
   },
   "fiscal_stability": "resource-nationalism regime since 2017; limited stability",
   "enforcement": "Finance Act 2024: 1/3 of gold royalty via deposit to National Gold Reserve at BoT; 20% local-refining set-aside; royalties NON-deductible (Tanzania-specific)",
   "prov": "Sourced — Lexology/Deloitte/Law.asia/Finance Act 2024 (2026-06-24)",
   "provenance_state": "Sourced"
  },
  "cod": {
   "jurisdiction": "Democratic Republic of Congo",
   "iso3": "COD",
   "deep_assets": [
    "kamoa-kakula"
   ],
   "instrument": "2018 Mining Code (Law 18/001) + Regs 2018",
   "instrument_date": "promulgated 9 Mar 2018",
   "royalty": {
    "copper_base_metals": "3.5%",
    "strategic_cobalt_coltan_germanium": "10%",
    "gold_precious": "3.5% (up to 5% market-dependent)",
    "iron_industrial": "1%",
    "gems": "6%"
   },
   "cit": "30%",
   "royalty_deductible": true,
   "loss_carryforward_yrs": 5,
   "state_participation": {
    "type": "free-carry non-dilutable",
    "free_carry_pct": 10,
    "max_pct": null,
    "nature": "10% non-dilutable + 5% per renewal; further negotiable"
   },
   "super_profits_tax": "50% on income when commodity price >25% above the BFS price",
   "fiscal_stability": "stability cut 10→5 years; new terms apply to existing holders (Art. 342 bis)",
   "enforcement": "royalty on gross value (paid regardless of profit); cobalt declared strategic (Decree 18/042); Feb-2025 cobalt export suspension; 0.3% turnover community fund; 10% local ownership",
   "editorial_guardrail": "DATA-LAYER ONLY — statutory facts; NO editorial or outreach opinion on DRC (consular COI).",
   "prov": "Sourced — UNCTAD/Lexology/Oxfam/M&J/ITSCI (2026-06-24)",
   "provenance_state": "Sourced"
  },
  "zmb": {
   "jurisdiction": "Zambia",
   "iso3": "ZMB",
   "deep_assets": [],
   "instrument": "Mines and Minerals Development Act 2015 + Minerals Regulation Commission Act No.14 of 2024",
   "instrument_date": "2015; royalty schedule amended 2024; deductibility restored Jan 2022",
   "royalty": {
    "copper": "sliding on norm value: 4% (<$4,000/t) / 6.5% ($4,000–5,000) / 8.5% ($5,000–7,000) / 10% (≥$7,000/t) [NOTE: the >=$4,000/t bands (6.5/8.5/10%) are Sourced (Chambers 2026 / Minerals Reg. Commission Act 2024); the sub-$4,000/t base band (4%) is NOT confirmed in the pulled sources — verify]",
    "other_base_metals": "5% norm value",
    "energy_industrial": "5% gross"
   },
   "cit": "30%",
   "royalty_deductible": true,
   "state_participation": {
    "type": "none statutory",
    "free_carry_pct": 0,
    "max_pct": null,
    "nature": "no statutory free-carry; state participation via ZCCM-IH on negotiated basis"
   },
   "fiscal_stability": "frequently revised (10+ changes since 2008); deductibility restored 2022; sliding copper royalty 2024",
   "enforcement": "copper royalty caps at 10% above $7,000/t (rate does not rise further — linear, not convex); WHT 20% on non-resident royalties; USD-book option",
   "prov": "Sourced — Chambers 2026/PwC/EITI/Bowmans/Minerals Reg. Commission Act 2024 (2026-06-24)",
   "provenance_state": "Sourced"
  },
  "gin": {
   "jurisdiction": "Guinea",
   "iso3": "GIN",
   "deep_assets": [
    "kiniero"
   ],
   "instrument": "2011 Mining Code (Law 2011/006/CNT) as amended 2013 (Law 2013/053/CNT)",
   "instrument_date": "2011; amended 2013",
   "royalty": {
    "gold": "3–5% (mineral-specific gold rate not pinned in sources; stated as a range, not a fixed 5%)",
    "iron_ore": "index-linked + 2% export tax on unprocessed",
    "bauxite": "LME-aluminium-linked"
   },
   "cit": "30%",
   "royalty_deductible": true,
   "wht_royalty": "15%",
   "state_participation": {
    "type": "free-carry non-dilutable + purchasable",
    "free_carry_pct": 15,
    "max_pct": 35,
    "nature": "15% automatic non-dilutable (iron/bauxite/gold) + up to 20% purchasable (cash), max 35%"
   },
   "fiscal_stability": "tax stability up to 15 years (extended from 10 in 2013) via mining convention",
   "enforcement": "local development tax 1% turnover (0.5% bauxite/iron); state may not sell the 15% free stake; Simandou agreements published Dec 2025",
   "prov": "Sourced — Mayer Brown/Lexology/Serus/EITI/Mondaq (2026-06-24)",
   "provenance_state": "Sourced"
  }
 },
 "CRITICAL_CAVEAT_statutory_vs_applied": "These are STATUTORY DEFAULT regimes. No major asset necessarily pays the statutory default: actual fiscal outcomes are governed by the negotiated mining convention, stability agreements, exemptions, tax holidays, and grandfathering. E.g. Kamoa operates under negotiated terms with ICSID arbitration; Loulo-Gounkoto's terms followed a 2025 settlement. Per-asset AETR REQUIRES the asset's convention — applying a statutory rate to a specific asset will be wrong where a convention or stability clause governs. This feed is the jurisdiction-risk baseline, not an asset-level tax model."
}