| Country |
Mining Royalty |
Corporation Tax |
Capital Allowances |
Withholding Tax |
No. of Tax Treaties |
| Australia |
2.5%-10% |
30% |
Yes |
30% |
46 |
| Brazil |
1%-2% |
34% |
Yes |
15%-25% |
33 |
| Chile |
0-14% |
25.50% |
Yes |
0%/15%/30% |
33 |
| China |
0.5%-4% |
25% |
Yes |
10% |
109 |
| DRC |
0.5%-3% |
30% for mining companies |
Yes |
20% |
2 |
| Gabon |
3%-5% |
35% for mining companies |
NS |
20% |
4 |
| Ghana |
5% |
35% for mining companies |
Yes |
8%-15% |
16 |
| Guinea |
5%-6.5% |
30% for mining companies |
NS |
15%-25% |
NA |
| Indonesia |
3%-7% |
25% |
Yes |
20% |
71 |
| Kazakhstan |
2.1%-5.7% |
20% |
Yes |
15%-20% |
55 |
| Mexico |
7.5% |
30% |
NS |
0%-35% |
60 |
| Laos |
NS |
24% |
NS |
5%-10% |
11 |
| Myanmar/Burma |
Up to 5% |
25% |
Yes |
0%-20% |
8 |
| Poland |
NS |
19% |
Yes |
20% |
83 |
| Russia |
5%-8% |
20% |
Yes |
15%-20% |
84 |
| South Africa |
0.5%-7% |
28% |
Yes |
15% |
79 |
| Sudan |
5%-7% |
35% |
NS |
15% |
NA |
| Tanzania |
3%-4% |
30% |
Yes |
10%-15% |
9 |
| United States of America |
N/A |
35% |
NS |
28% |
58 |
| Zambia |
5.5%-10% |
35% |
Yes |
20% |
22 |
| Highest |
14% |
19% |
NA |
5% |
2 |
| Lowest |
0.5% |
35% |
NA |
30% |
109 |
| Average |
4.5% |
28.50% |
70% |
15% |
43 |
