Afrimintel · Platform · Production · Reserves · Deposits · Fiscal revenue · Countries · Methodology · Audit Log
The statutory fiscal terms of every country Afrimintel covers, read live from /api/v1/fiscal-regimes.json. Nothing on this page is typed into the HTML: the table is rendered from the feed at load, so this surface cannot drift from the data it reports.
Every rate here is the term written in the country's Mining Code, Minerals Act or Finance Act — the rate on the statute book. It is not the effective rate a particular project pays, which is shaped by fiscal-stability clauses, tax holidays, and negotiated Mineral Development Agreements that can override the code. Where a rate is set by an implementing decree a government has not published (e.g. Gabon's 2024 decree, Burundi's pending ordinance), the feed says so rather than carry a stale number. Every row carries a Basis badge that is honest about its source: primary law means the rate was read from the primary statute text (gazette, FAOLEX, AMLA, or an official government law repository); legal summary means it was located via an authoritative summary of the named statute (a law-firm mining-tax guide, IMF or FERDI) and is flagged for a primary-text re-anchor; decree unpublished means the rate is set by an implementing decree the government has not published. The named law is shown for every entry regardless.
| Jurisdiction | Royalty | CIT | State participation | Instrument |
|---|---|---|---|---|
| Algeria | note royalty & CIT deferred to Finance Law under Law 25-12; former 14-05 rates apply transitionally, undisclosed | general IBS regime | ≥20% non-dilutable equity reserved for a state company (investors up to 80%); quarries 51% Algerian | Loi n°25-12 du 03/08/2025 (loi minière; replaced 14-05) (2025) |
| Angola | strategic minerals & precious metals/stones 5%; semi-precious stones 4%; non-precious metallic 3%; construction materials 2% | 25% industrial tax | ≥10% state shareholding in mining-phase company and/or production share | Lei n°31/11 (Código Mineiro 2011) (2011) |
| Botswana | precious stones (incl. diamonds) 10%; precious metals 5%; other minerals 3% | 22% std; mining formula 70−(1000/X) | Government option to acquire up to 15% working interest participation on issue of a mining licence, contributing its share of licence-acquisition and mine expenditure like other shareholders (s.40(1), unchanged by the 2024 amendment). Section 40 does not apply to diamond licences (s.40(3)); for diamonds, Government participation is negotiated under s.51. Inserted by Act No.14 of 2024 as s.40(2A)-(2C): where Government does not exercise its option, the holder shall dispose of a working interest of up to 24% to citizens or citizen-owned companies within three years of issue of the mining licence, notify the Minister and report annually; if no citizen or citizen-owned company takes it up within three years despite the holder's efforts, the obligation lapses. Separately, s.37(4A): a mining licence for industrial minerals is granted only to a citizen or a company more than 60% citizen-owned. | Mines and Minerals Act 1999 (Cap 66:01), as amended by the Mines and Minerals (Amendment) Act No.14 of 2024 (in force 1 Oct 2025); Income Tax Act (1999; amended 2024, in force 1 Oct 2025) |
| Burkina Faso | gold sliding 3% (<US$1,000/oz) to 7% (>US$2,000/oz) | 27.5% (exploitation) | 10% free-carried equity | Loi 036-2015/CNT (Code minier) + Sept-2023 royalty decree (2015; 2023) |
| Burundi | note per-mineral royalty deferred to ministerial ordonnance; rates not yet published | 30% | ≥16% free (Art.66), +5% at each renewal | Loi n°1/19 du 04/08/2023 (Code minier) (2023) |
| Cameroon | precious/semi-precious 1%–5%; other minerals 2%–15%; artisanal semi-mechanised gold 5% + 2.2% CIT instalment | ~33% (General Tax Code) | up to 10% free (s.47.2) + additional ≤10% small / ≤25% industrial (s.47.4) | Loi n°2023/014 du 19/12/2023 (Code minier) (2023) |
| Central African Republic | diamonds & precious stones 7%; gold & precious metals 3%; base metals 4% | per loi des finances | ≥15% free non-dilutable capital (Art.36) + ≥15% of gross production (Art.52) | Loi n°09-005 du 29/04/2009 (Code minier) (2009) |
| Chad | note redevance rates set in mining fiscal decree; per-mineral % not published/retrieved | not retrieved from primary | Code Minier 2018 (Ordonnance 004/PR/2018) (2018) | |
| Côte d'Ivoire | gold 8% above US$2,000/oz on a 5–8% sliding scale (2025 Finance Law) | 25% | 10% free-carried + up to 15% participating | Mining Code (Law 2014-138) + 2025 Finance Law (2014; 2025 royalty reform (enforced Dec 2025)) |
| Democratic Republic of Congo | copper_base_metals 3.5%; strategic_cobalt_coltan_germanium 10%; gold_precious 3.5% (up to 5% market-dependent); iron_industrial 1%; gems 6% | 30% | 10% non-dilutable + 5% per renewal; further negotiable | 2018 Mining Code (Law 18/001) + Regs 2018 (promulgated 9 Mar 2018) |
| Djibouti | note annual superficial royalty (area-based) + mining royalty on production; % not published | mandatory state shareholding removed by 2016 reform; 100% foreign ownership allowed | Code Minier 2016 (reformed 1994 Code) (2016) | |
| Egypt | all mining ores ≥5% of production value + 1% community (Art.10) | 22.5% | JV no longer mandatory; EMRA may elect JV min 25% state; gold model: 15% state financial interest post-tax + 0.5% community | Mineral Resources Law 198/2014 (am. 145/2019); Exec. Regs Decree 108/2020 (2014; 2019; 2020) |
| Eritrea | gold/precious metals 5% NSR; base metals 3.5% NSR | 38% mining income tax | 10% free-carried + option for +30% paid participation | Mining Proclamation 68/1995 (am. 165/2011); Mining Income Tax Proc 69/1995 (1995; 2011) |
| Ethiopia | precious minerals 8% (reported reduced to 7% by 816/2013, unconfirmed); semi-precious 6%; metallic 5%; industrial 4%; construction 3% | 25% (mining licensee) | 5% free equity, further negotiable | Mining Operations Proclamation 678/2010 (am. 816/2013); Income Tax Proc 979/2016 (2010; 2013) |
| Gabon | base metals & other 3%–5%; precious metals 4%–6%; precious stones 8%–10%; quarry materials 15% of per-m³ sale price | per General Tax Code | 10% free non-dilutable (Art.7) + optional ≤25% paid | Loi n°037/2018 du 11/06/2019 (Code minier) + Décret 0276/PR/MM 2024 (2019; 2024) |
| Ghana | gold 5%–12% sliding scale (small-scale 2%); other minerals (diamond/bauxite/manganese/iron) 5% flat | 35% | 10% minimum free-carried interest, no capital contribution (s.43) | Minerals and Mining Act 2006 (Act 703) + Royalties Regs 2025 (L.I. 2517); Income Tax Act 896 (2006; 2025) |
| Guinea | 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 | 30% | 15% automatic non-dilutable (iron/bauxite/gold) + up to 20% purchasable (cash), max 35% | 2011 Mining Code (Law 2011/006/CNT) as amended 2013 (Law 2013/053/CNT) (2011; amended 2013) |
| Kenya | gold 3%; titanium/zircon 5%; copper/zinc/manganese 5%; coal 7%; REE & radioactive 8%; rough gemstones 6%; cut gemstones 1%; soda ash 3%; other minerals 4% | 30% | 10% free equity, held by National Mining Corporation | Mining Act No.12 of 2016 + Royalty Regs 2024 (LN 106) + State Participation Regs 2017 (LN 84) (2016; 2024) |
| Liberia | minerals (general) 3%–10%, Minister-set within band; industrial/building minerals ≤5% | 25%–30% (varies by MDA) | Government right to 10%–15% equity in Class A licence holder | Minerals and Mining Law 2000; Revenue Code 2000 (am.) (2000) |
| Libya | note no published solid-minerals royalty/CIT/state-participation regime | none located | No modern solid-minerals code; minerals under Law 5/1997 (foreign investment) (1997) | |
| Madagascar | total special mining duties 5% of mineral products (1.5% ristourne + 3.5% redevance) | per CGI (mining rate not resolved) | 10% state participation (Art.138) for tender-awarded permits | Loi n°2023-007 (refonte Code Minier 2023); Code Général des Impôts (2023) |
| Malawi | note per-mineral royalty provided by Act; verified statutory rate not resolved | 30% | Under the 2019 Act: Government free equity of up to 10% in projects under a large-scale mining licence. The Mines and Minerals Act 2023 repeals the 2019 Act once commenced by Ministerial notice; its bill (Part XVI, 'Government participation option') provides for Government free equity in large-scale mining with the percentage left to negotiation. Whether the 2023 Act has commenced is not confirmed. | Mines and Minerals Act 2019 (No.8 of 2019); Mines and Minerals Act 2023 (No.25 of 2023) repeals it on commencement; Taxation Act (2019) |
| Mali | gold progressive 3%→7% (~8% at current prices via +0.5%/$400 above $2,500) | 25% (Mining Code) → 30% on migration to the 2023 Code | up to 30% (10% free + 20% purchasable) + 5% local | 2023 Mining Code (Law 2023-040) (in force Aug 2023; Impl. Decree 2024-0396 (9 Jul 2024)) |
| Mauritania | iron ore 2%; gold & copper 3%; gold (price-linked variable) progressive (2012) | 25% | 10% free (non-contributory) state participation | Code Minier — Loi 2008-011 (am. 2012-014); Décret 148-2008 (2008; 2012) |
| Morocco | ad valorem royalty none — no production royalty; area/work fees only; taxed under CGI | 35% (17.5% on export turnover) | no state free-carry; phosphates state-reserved (OCP) | Law 33-13 on Mines (Dahir 1-15-85, 2015); General Tax Code (2015) |
| Mozambique | diamonds 8%; precious metals/stones, heavy sands 6%; base minerals & coal 3%; sand & stone 1.5% | 32% IRPC | State participation in all phases of the mineral value chain of not less than 15%, non-dilutable and at no cost to the State (Art. 44(1)), held through a new Empresa Nacional de Minas (Art. 42). Replaces Lei 20/2014, which set no fixed state share; the at-least-5% negotiated free participation previously recorded here came from the law on public-private partnerships, large-scale projects and business concessions, not the mining law. The law contains no transitional provision; its application to existing licences and contracts is not settled. The royalty and tax rates on this entry are from Lei 28/2014 and have not been rechecked against the 2026 law. | Mining Law 2026 (approved by Parliament May 2026, signed 3 Jun 2026; replaces Lei 20/2014); Lei 28/2014 (regime fiscal mineiro) (2014; mining law replaced 2026) |
| Namibia | rough diamonds 10%; precious metals 3%; base & rare metals 3%; uranium 3%; dimension/semi-precious 2% | diamond mining 55%; other mining 37.5% | No fixed statutory state share. Licences are often granted on condition of some local ownership, which can include Epangelo, the state mining company. A new Minerals Bill is under review; reported proposals include a 10% free-carried state share. A 51% local-ownership requirement was floated in 2025; in Aug 2026 the Deputy Minister stated it has not been adopted. | Minerals (Prospecting and Mining) Act 33 of 1992 + royalty regs; Income Tax Act 24/1981 (1992) |
| Niger | redevance minière progressive 5.5%–12% by profitability (uranium historically 5.5%) | 30% (3-yr IS holiday) | 10% free participation (UEMOA standard) | Loi n°2022-033 du 05/07/2022 (loi minière); UEMOA community code (2022) |
| Nigeria | most metallic/energy minerals (gold, iron, tin, coal) 3% ad valorem; limestone (crude) 5% | 30% (3-yr initial tax holiday, +2 yr) | NO statutory state free-carry in the 2007 Act (confirmed finding) | Nigerian Minerals and Mining Act 2007 + Regs 2011; MSMD royalty schedule 4 Jul 2024 (2007; 2024) |
| Republic of Congo | precious metals & stones 5% (Art.157); other minerals 3%; construction materials 5%; mineral/thermal waters 1%; precious-mineral export duty 2% | 30% (quarries 20%) | 10% free state equity under mining conventions | Loi n°4-2005 du 11/04/2005 (Code minier), am. Loi 24-2010 (2005; 2010) |
| Rwanda | gold 0.5% domestic-processed (+0.5% raw export); base metals (tin/tungsten/tantalum) 3% (+2% raw export); gemstones 2% (+3% raw export); REE 2% (+1%) | 28% | no statutory free-carry; state equity case-by-case | Law 058/2018 (Mining & Quarry) + Law 056/2024 (Mineral Tax) (2018; 2024) |
| Senegal | gold 5% (rough) / 3.5% (refined locally); iron concentrate 5% (2% if steel made locally); phosphate 5%; zircon/ilmenite/heavy minerals 5%; base/radioactive metals 3.5%; diamonds/gemstones 5% | 30% | 10% free (participation gratuite) + option up to +25% negotiated (Art.31) | Code Minier — Loi n°2016-32 du 08/11/2016; Code Général des Impôts (2016) |
| Sierra Leone | special stones 15%; precious stones 6.5%; precious metals 5%; all other minerals 3% | 30% | no fixed statutory %, Government equity negotiated (s.162) | Mines and Minerals Act 2009, s.148 + Third Schedule (2009) |
| Somalia | precious stones 6.5%; special stones (>US$500k) 8%; other minerals 3% | 30% (CGT 20%) | no state free-carry identified | Law on the Fiscal Regime for Extractive Industries (2023); Mining Code 1984 (1984; 2023) |
| South Africa | refined minerals 0.5%–5% (formula: 0.5 + EBIT/(sales×12.5)×100); unrefined minerals 0.5%–7% (formula: 0.5 + EBIT/(sales×9)×100) | 27% | No statutory state equity; minerals held in state custodianship under the MPRDA. The 2018 Mining Charter sets a minimum 30% black-economic-empowerment (HDSA) shareholding for new mining rights; the High Court held on 21 Sep 2021 that the Charter is policy, not law, binding on a right holder only where its terms are written into the right. A Mineral Resources Development Bill was published in 2025; whether it has since been enacted has not been checked. | Mineral & Petroleum Resources Royalty Act 28 of 2008; MPRDA 28/2002; Income Tax Act 58/1962 (2002; 2008) |
| Sudan | metallic & precious (incl. gold) 5%–7% | 15% business profits tax | 30% free-carried interest to Government | Mineral Wealth and Mining Development Act 2015, s.20 (2015) |
| Tanzania | 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 | 30% (25% for 3 yrs if DSE-listed ≥30% public) | min 16% non-dilutable; up to 50% via tax-for-equity; govt 2 of 5 board seats | Mining Act (2010, as amended 2017) + Mining (State Participation) Regs 2022 + Finance Act 2024 (2017 overhaul; 2022 state-participation regs; Finance Act 2024) |
| Uganda | note ad valorem, per-mineral rates set by regulations (s.179); royalty shared 70% govt/15% district/10% sub-county/5% landowner | 30% | up to 15% free, held by Uganda National Mining Company | Mining and Minerals Act 2022 (2022) |
| Zambia | 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 | 30% | no statutory free-carry; state participation via ZCCM-IH on negotiated basis | Mines and Minerals Development Act 2015 + Minerals Regulation Commission Act No.14 of 2024 (2015; royalty schedule amended 2024; deductibility restored Jan 2022) |
| Zimbabwe | diamonds 15%; other precious stones 10%; platinum 2.5%; gold (small-scale) 3%; gold (other) 5% (3% incremental); other precious metals 4%; base & industrial metals 2%; coal 1% | 15% (special mining lease) / 25% (other) | No general state or local equity requirement for large-scale mining. The 51% indigenisation requirement retained for diamonds and platinum in 2018 was removed by the Finance (No.2) Act 2020, which amended the Indigenisation and Economic Empowerment Act; in Feb 2021 the Ministries of Finance, Mines and Industry stated that no minerals are subject to it. Artisanal mining is a sector reserved for citizens; SI 215 of 2025 (gazetted Dec 2025) regulates foreign participation in reserved sectors. | Mines and Minerals Act [21:05]; Finance Act [23:04] royalty schedule (am. 2025) (1961; 2025) |