Taxes, royalties and duties in DRC - Resource nationalism - Africa (sitios de interés)

Descripción del sitio

Royalties: 0.5% for iron ore or ferrous metals, 2% for base metals, 2,5% for precious metals, 4% for precious stones, 1% for industrial minerals Corporate tax: 30% (40% corporate tax rate rest of economy) preferential Mining Code rate levied on net profits
Import taxes and customs duties: 2% and 5% for projects in exploration and operational phase respectively (rest of economy is charged between 5% and 20%)
Production tax: Not specified
Export tax: Between 1% and 2%, some companies exonerated. Rest of economy ranges from 1%, 1.5%, 3%, 5%, 6% and 10%
Other taxes: $60 per tonne levy on exports of unprocessed copper and cobalt. Dividends are subject to a preferential mining code tax rate of 10%. Exceptional tax on expatriates is 10%, instead of 25%. Withholding tax on interest and dividends: 0%, instead of 20%, on interest paid on loans contracted in foreign currency; 10% instead of 20% on dividends and other distributions. Exploration permit holder tax on surface area of mining concessions calculated at $0.02 per hectare in the first year, $0.03 per ha for second year, $0.035 per ha for third year.
To read more about taxes in DRC visit Metal Bulletin's website.

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