GABON Law and Practice Contributed by: Jean-Pierre Bozec, Project Lawyers
Effects ). Also, although the Mining Code does not con - tain provisions explicitly devoted to climate change, its stipulations concerning impact studies, environmental management, site rehabilitation and ecosystem pres - ervation fit within the general framework established by the climate and environmental laws. 3.3 Sustainable Development Initiatives Related to Mining As previously mentioned, the Gabonese legal frame - work integrates sustainable development principles across the mining sector, notably through Law No 002/2014 on sustainable development, the Environ - mental Protection Law and Law No 018/2022 on cli - mate change, whose provisions were detailed earlier. The Mining Code complements these texts by impos - ing environmental, social and local development obli - gations on operators (see the earlier discussion on environmental and climate obligations). Beyond this regulatory framework, the Gabonese government wants to strengthen sustainability in the mining sector and has recently announced concrete initiatives. At the Council of Ministers meeting on 30 May 2025, a strategic plan was presented aiming to encourage local mineral processing, promote renew - able energy use in mining operations and establish a dedicated fund for sustainable development in mining areas. These measures demonstrate a commitment to go beyond mere regulatory compliance and foster more integrated and responsible development. 3.4 Energy-Transition Minerals Gabon does not have a law specifically for energy- transition minerals such as lithium, cobalt or copper. However, the 2019 Mining Code provides for “stra - tegic substances”, including minerals of economic or geostrategic interest. It classifies uranium, thori - um and their derivatives as strategic substances by nature, and the 2024 Decree on Sovereign Substanc - es classifies gold, silver, uranium, diamonds, gems and rare earth elements strategic substances by con - text (sovereign) – although this list could be extended. This triggers mandatory state involvement, including a 35% free, non-dilutable participation in large-scale mining operations, priority for local processing and
strict control over exploitation, marketing and expor - tation.
4. Taxation of Mining and Exploration 4.1 Mining and Exploration Duties, Royalties and Taxes In Gabon, mining companies are typically subject to the general tax regime, which includes corporate income tax, withholding taxes, dividend distribution tax, value added tax (VAT), land contributions, payroll taxes, stamp duties, registration fees and port fees. In addition to these general taxes, specific mining operations such as the allocation, renewal, transfer, leasing or modification of mining authorisations or titles are subject to fixed fees and royalties. Depend - ing on the stage of activity and the type of mineral resource, mining companies must pay specific royal - ties, including a proportional mining royalty, which is an annual tax on exploitation titles (products resulting from local processing are exempt), and a surface area royalty, calculated annually based on the area covered by the mining authorisation or title. The export, import (excluding inputs used exclusively for local processing, which are exempt from customs duties), collection and marketing of precious sub - stances, as well as the manufacture and processing of precious metal products, are also subject to taxes, with rates defined under the Mining Code. Local processing of mineral resources benefits from an incentive regime, access to which requires approv - al from the Ministry responsible for Mines, Economy and Industry, based on an economic model, process - ing project or development plan. Furthermore, the 2019 Mining Code establishes social responsibility and local content requirements that mandate contributions from mining titleholders to specific funds. These include funds supporting mining development, local communities and the rehabilita - tion of mining sites (to be deposited in a local bank account), as well as a 1% contribution of net profit for industrial liability provisions if appropriate insurance is not available. The tax and royalty framework in Gabon
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