Tax Incentives in Mining Database

In the collaboration framework between CIAT and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) we offer our member countries access to the Tax Incentive granted to Mining Database developed by IGF. This database collects and compares more than one hundred specific tax regimes of the mining sector in 21 countries and it is now available at CIATData along with the Tax Expenditure Database of Latin America and the Caribbean (TEDLAC).

In 2019, the IGF launched the Mining Tax Incentives Database. The database is the first large-scale, systematic attempt to compile tax incentives used by developing country governments to attract mining investment. It is also the first public effort to bring together incentives granted in mining contracts. The database compares the fiscal regimes for 104 mining contracts across 21 countries. This paper highlights key findings from an analysis of the IGF Mining Tax Incentives Database.

This is made possible through greater contract transparency—in particular, the availability of resource contracts compiled by the Natural Resource Governance Institute (NRGI), Columbia Center on Sustainable Investment (CCSI), the World Bank and Open Oil.

The database is part of a series of materials on mining tax incentives developed by the IGF. Readers should refer to the IGF-OECD practice note Tax Incentives in Mining: Mining Risks to Revenue, as well as the opensource IGF financial model for estimating the cost of tax incentives.

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