Taxation of mining industries

Simulation of a customised mine

The model below allows you to simulate the impact of taxation on mineral resource rent sharing for a mining project that you set up with your own data. This is a simplified cash flow model that includes only the most important variables.

First, define the economic data of the mine by filling in the blue cells: life cycle of the mine, discount rate, gold production volume, gold price, capital and operating cost amounts, mine area, share of dividends distributed.

Then, define the tax data of the mine by filling in the red cells: amount of fixed fees, amount of surface royalty, rate of mining royalty, rate of mineral resource rent tax, depreciation method, duration and rate of loans, loss carry forward, rate of corporate income tax, rate and minimum amount of minimum flat tax, rate of state participation, rate of withholding tax on dividends.

You can thus easily carry out your own simulations online. The results will be displayed according to the parameters selected.

To go further, the Ferdi can carry out specific tax studies.

Compatibility: The use of the Mozilla Firefox browser is strongly recommended, as well as the "full screen" mode for a better readability.

Date of publication: August 2021.