Comparing African Mining and Tax Jurisdictions
AAMEG Research Project - Author Alan Cumming
PREFACE AND DISCLAIMER
AAMEG has conducted a research project during 2020 which has focused on comparing the exploration and mining tenement cadastre frameworks of various African countries.
The attached data sheet has been prepared primarily to provide a high level comparison, for AAMEG members, of the statutory costs of undertaking serious exploration and/or mining activities in a number of jurisdictions in Africa. High level information about mining royalties, income taxes, withholding taxes and employee related taxes and imposts is also included. This is intended to be an organic document that will be periodically updated / added to as new or additional information becomes available. AAMEG members are encouraged to actively contribute information and over time additional countries may be added to the database.
The data has been obtained from multiple sources and publications, including those listed below, feedback provided by AAMEG members and extracts of legislation. In many instances information has been obtained from the same website containing facts for multiple countries. Where information relates specifically to one country the name is usually contained within the applicable hyperlink.
If anyone becomes aware of any errors, changes in legislation that require updating on the table, or considers that a source has not been acknowledged please provide details to AAMEG via email: firstname.lastname@example.org.
This document has been prepared exclusively for access by AAMEG members and is not intended for wider distribution.
The information contained on the accompanying spreadsheet is provided for informational purposes only and is not intended to address the circumstances of any particular individual or entity. It is an indicative guide only, the information has been obtained from a number of different sources and there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. AAMEG makes no warranties or representations, express or implied as to the accuracy or reliability of this information. No one should act on this information for making decisions of any nature and should instead do their own research and seek appropriate professional advice from their own advisers.
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