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In Mauritania, the corporate minimum tax has been modified by the new General Tax Code (Section 51 of Act No. 2019-018 of 29 April 2019). Since 2009, the minimum tax was set at 2.5% of turnover. Since 2019, this rate is now reduced to 2% of taxable revenue for large companies. In addition, the minimum amount is increased to 100,000 ougouiya. However, the applicable rate remains fixed at 2.5% of taxable revenue for medium-size companies.

In Mauritania, the value added tax (VAT) was introduced in 1995. The standard rate is now set at 16%, instead of 14% before 2015. Since 2010, however, petroleum products and telephony have been subject to an increased rate of 18%. In 2019, the new General Tax Code first attempted to increase this rate to 20% for petroleum products (Act No. 2019-018 of 29 April 2019). However, the Finance Act, 2020, finally reduced the rate for petroleum products to the standard rate of 16% (Act No. 2020-001 of 10 January 2020). Henceforth, only telephony is still subject to the increased rate of 18%.

Updated tax data for 2019 are now available for Burkina Faso, the Democratic Republic of the Congo and Niger.
In Burkina Faso, mining taxation has not changed (Act No. 042/2018/AN of 18 December 2018). In the Democratic Republic of the Congo, the normal rate of corporate income tax was reduced to 30% (Finance Act No. 18/025 of 13 December 2018) and a new order setting the rates of duties, taxes and royalties to be collected at the initiative of the Ministry of Mines was issued (Inter-ministerial Order No. 0001/CAB.MIN/MINES/01/2019 and No. CAB/MIN/FINANCES/2019/009 of 22 February 2019). In Niger, the derogatory tax measures present in the sectoral laws were brought together in the tax code by the Finance Act, 2019 (Act No. 2018-79 of 17 December 2018).

In Niger, section 11 of the Finance Act, 2019 (Act No. 2018-79 of 17 December 2018) creates a Title VIII in the First Book of the General Tax Code (Act No. 2012-37 of 20 June 2012). This Title VIII aims to bring together in the tax code all the derogatory tax provisions present in the sector laws: Investment Act (Act No. 2014-09 of 16 April 2014), Petroleum Act (Act No. 2017-63 of 14 August 2017), Mining Act (Ordinance n°93-16 of 2 March 1993), derogatory advantages for investments in major mining projects (Act No. 2008-30 of 3 July 2008), etc. A similar approach was taken in Senegal in 2012 with the introduction of a new general tax code (Act No. 2012-31 of 31 December 2012 and Act No. 2012-32 of 31 December 2012).

In the Democratic Republic of the Congo, corporate income tax is levied on the profits of legal entities and individuals. Its rate was set at 35% since 2012 (Section 1 of Ordinance-Act No. 004/2012 of 21 September 2012 amending Section 83 of Ordinance-Act No. 69/009 of 10 February 1969). It was reduced to 30% by the Finance Act, 2019 (Section 17 of the Finance Act No. 18/025 of 13 December 2018). However, this reduction does not affect mining companies that already benefited from the 30% rate in the Mining Act (Section 9 of Act No. 18/001 of 9 March 2018 amending Section 247 of Act No. 007/2002 of 11 July 2002).