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Sierra Leone adopted the Extractive Industries Revenue Act, 2018. It reviews both the country's mining and oil taxation. Concerning mines, the mining royalty is increased to 8% for high-value gemstones. Loss carry forward is more flexible. A mineral resource rent tax and a stability clause are inserted. However, the tax burden applicable to gold mining companies remains stable. For a representative medium grade mine (3g/t) and a gold price of $1250/oz, the average effective tax rate (AETR) remains at 42%.

Updated tax data for 2017 and 2018 are now available for Ghana, Mali and Niger.
In Ghana, the VAT rate was reduced from 15% to 12.5% in 2018 (Act 970). However, this reduction in the nominal rate hides an increase in the effective rate from 17.5% to 18.125%, including 5 "non-deductible" points. In Mali, the special tax rates on certain products (ISCP) were revised in 2018 (Decree No. 2018-0323/P-RM of 30 March 2018) without however changing the 5% rate applicable to gold bullion. In Niger, fixed fees were also revised in 2017 (Act No. 2016-43 of 6 December 2016).

In Ghana, the VAT rate was reduced from 15% to 12.5% in 2018 (Act 970). However, this reduction in the nominal rate hides an increase in the effective rate from 17.5% to 18.125%, including 5 "non-deductible" points.
Indeed, the National Health Insurance Levy of 2.5% and the Education Trust Fund Levy of 2.5% are excluded from the VAT imputation mechanism. As the new VAT rate of 12.5% is applied after these two levies, goods and services are now taxed at 18.125%: [1 + (2.5% + 2.5%)] x [1 + 12.5%] = [1 + 18.125%].

In Mali, the mining royalty is called "ad valorem tax". Its base is the value of the extracted substances, exported or not, minus the intermediate costs and charges. Its rate is 1% or 3% depending on the ore.
However, the country has a second royalty, called the "special tax on certain products" (ISCP). These are in fact excise duties, the basis of which is turnover excluding value added tax. Its rate is framed by law and fixed by regulation. Until 2012, it was 3% for all mining products. From now on it is 5% but only concerns gold and marble.

Meeting in Ouagadougou on 29 June 2019, the Ministers in charge of Mines of the member countries of the West African Economic and Monetary Union (WAEMU) approved the draft revision of the Community Mining Code. This was adopted in 2003 (Regulation No. 18/2003/CM/UEMOA of 22 December 2003) as part of the common mining policy (Additional Act No. 01/2000 of 14 December 2000).