Côte d’Ivoire hosts significant mineral resources, including gold (the dominant commodity), manganese, bauxite, iron ore, nickel, and lithium, alongside growing interest in critical minerals. Gold production has increased significantly over the past decade, positioning the country as one of the leading producers in West Africa and a key destination for mining investment.

The legal framework governing mining activities is primarily set out in the Mining Code (Law No. 2014-138 dated 24 March 2014), as amended, and its implementing Decree No. 2014-397. These instruments regulate the granting of mining titles (including exploration permits and mining permits), the rights and obligations of title holders, environmental and social requirements, as well as fiscal and customs provisions applicable to mining operations. The regime also governs the transfer, renewal and termination of mining rights.

This framework is complemented by the Investment Code (Ordonnance No. 2018-646, as amended), which provides general guarantees and incentives applicable to investors, including protections against expropriation and access to tax incentives. In addition, general business law is governed by OHADA Uniform Acts, which apply to corporate structuring and commercial activities.

Mining activities are regulated by the Ministry of Mines, Petroleum and Energy, acting through its competent administrative departments. The State also plays an active role through mandatory participation in mining projects, including a free carried interest and the possibility of acquiring additional equity interests.

Côte d’Ivoire is a civil law jurisdiction, where legislation constitutes the primary source of law. The country is also a party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards (the New York Convention), facilitating the enforcement of international arbitral awards.

Overall, the mining legal framework seeks to balance investment attractiveness with State participation, regulatory oversight, and environmental and social governance requirements.

Côte d’Ivoire does not currently have a standalone, formally designated “critical minerals policy” comparable to those adopted in certain jurisdictions. However, the State has increasingly emphasized the strategic importance of mining resources—particularly gold and emerging minerals such as lithium—within its broader economic development framework.

Policy orientation is reflected in sectoral strategies and reforms aimed at increasing geological knowledge, improving the investment climate, and promoting value addition. The government has also expressed interest in diversifying the mineral base and encouraging exploration activities for underdeveloped resources.

In practice, strategic treatment of minerals is embedded in the Mining Code and sector governance, rather than through a distinct legal classification of “critical minerals.” The regulatory framework does not yet provide differentiated rules specifically applicable to strategic minerals (e.g., export restrictions or special licensing regimes).

Nevertheless, ongoing reforms and regional dynamics suggest that Côte d’Ivoire may progressively strengthen its approach to strategic minerals, particularly in light of global demand for energy transition resources.

The Ivorian government provides indirect support to the mining sector primarily through fiscal incentives and investment guarantees rather than direct financial assistance such as grants or subsidies.

Under the Investment Code (Ordonnance No. 2018-646, as amended), eligible investors may benefit from tax incentives, including exemptions or reductions in corporate income tax, customs duties, and VAT, depending on the nature, size, and location of the investment. These incentives may apply to mining-related projects, particularly during the development phase.

The Mining Code also provides a specific fiscal regime tailored to mining activities, including stabilized tax provisions, customs benefits for equipment imports, and defined royalty structures. These measures aim to enhance the attractiveness and predictability of mining investments.

Additionally, the State may support the sector through infrastructure development and institutional facilitation, including licensing procedures and geological data availability.

There is no evidence of systematic State-backed financing mechanisms (such as sovereign loans or guarantees) specifically dedicated to mining projects.

Côte d’Ivoire generally adopts a liberal approach to foreign investment in the mining sector. Foreign investors are permitted to hold mining titles and participate in mining companies, subject to compliance with applicable legal and regulatory requirements.

Under the Mining Code, mining rights (exploration permits and mining permits) may be granted to legal entities incorporated under Ivorian law. In practice, foreign investors typically establish a local subsidiary to hold such rights. There are no general prohibitions on foreign ownership, and majority or full foreign ownership is permitted.

However, certain structural requirements apply. The State is entitled to a free carried interest in mining projects, typically set at a minimum percentage, and may negotiate additional participating interests. This requirement does not constitute a restriction on foreign investment per se but affects ownership structure.

There are no specific restrictions targeting minority investments. Acquisition of minority interests in mining companies is generally permitted and not subject to a separate approval regime solely on that basis.

Similarly, asset acquisitions are not subject to a distinct foreign investment screening regime. However, transfers of mining titles or interests may require prior approval by the competent authorities, as provided under the Mining Code.

At the regional level, capital movements between residents and non-residents are governed by the UEMOA Regulation No. 06/2024 on external financial relations. While current account transactions are generally free, certain capital transactions (such as investments abroad by residents or loans to non-residents) may require prior authorization.

There is no comprehensive foreign investment review mechanism comparable to those in certain jurisdictions (e.g., national security screening regimes). Likewise, there are no publicly known pending reforms introducing significant restrictions on foreign investment in the mining sector.

Overall, the regime remains open, with limited restrictions primarily related to regulatory approvals and State participation.

Repatriation of funds by foreign investors is generally permitted but subject to compliance with UEMOA foreign exchange regulations.

Under Regulation No. 06/2024, payments related to current transactions (including dividends, interest, and service payments) are freely executed through authorized intermediaries, provided that supporting documentation is supplied.

However, certain capital transactions may be subject to prior authorization or specific procedures. In addition, export proceeds must be repatriated and surrendered through authorized intermediaries, reflecting the broader framework of foreign exchange control within the UEMOA.

In practice, transfers must be processed through licensed banks (intermediaries agréés), and documentation requirements apply.

Overall, while there is no prohibition on repatriation, it is regulated and subject to foreign exchange control mechanisms.

Exports of minerals and metals are not subject to a general prohibition in Côte d’Ivoire but are regulated under the Mining Code and related regulations.

Export operations typically require compliance with licensing, customs, and traceability requirements. Holders of mining permits must ensure that exports are carried out in accordance with applicable regulations, including the declaration and valuation of exported products.

There is currently no comprehensive legal requirement mandating local beneficiation prior to export across all minerals. However, the government has expressed policy interest in promoting local value addition.

Export proceeds are subject to mandatory repatriation under UEMOA foreign exchange regulations.

Overall, export restrictions are primarily procedural and regulatory rather than prohibitive.

Tariffs applicable to minerals and metals in Côte d’Ivoire are primarily governed by the Customs Code and the UEMOA Common External Tariff (CET).

Imports of mining equipment and materials may be subject to customs duties and taxes, although exemptions or reductions may be available under the Mining Code or Investment Code, particularly during the exploration and development phases.

Exports of minerals are generally not subject to traditional customs tariffs but may be subject to royalties or other sector-specific levies under the Mining Code.

The customs framework also regulates declarations, valuation, and applicable duties on cross-border movements of goods.

Overall, the tariff regime combines general customs rules with sector-specific fiscal provisions applicable to mining activities.

 

Under the Mining Code (Law No. 2014-138 dated 24 March 2014), mining projects in Côte d’Ivoire are subject to certain State and local participation requirements.

In particular, the granting of a mining permit requires the establishment of a company under Ivorian law, i.e. a company constituted and registered in the Trade and Movable Credit Register of Côte d’Ivoire.

The State is entitled to a free carried interest of at least 10% in the share capital of the operating company, maintained throughout the life of the project, without any financial contribution. The State may also negotiate additional participating interests.

Within 60 days of the issuance of the mining permit, the operator must enter into a mining convention with the State, the purpose of which is to stabilize the applicable tax and customs regime. This agreement, annexed to the decree granting the operating permit, has an initial validity period of 12 years, renewable for periods of validity not exceeding 10 years.

The holder of the operating permit or the beneficiary of an operating authorization is required to:

• Implement a training plan for small and medium-sized national enterprises, identified for its needs, with a view to increasing their participation in the supply of goods and services to the mining project;
• Give preference to Ivorian companies in contracts for the construction, supply and provision of services, under equivalent conditions of quality, price and quantity;
• Prioritize hiring Ivorian personnel for the needs of their operations;
• Establish and finance a training program for Ivorian personnel identified for their needs, of all qualifications, under the conditions set out in the mining agreement;
• Contribute to the financing of capacity building for the agents of the Mining Administration and the training of Ivorian mining engineers and geologists.

These requirements aim to ensure greater local participation in mining projects while maintaining an attractive investment environment.

Mineral resources are owned by the State, which grants mining rights to private operators under a specific legal regime.

Mining rights are exclusive, indivisible and enforceable against third parties once registered in the Mining Register. However, they do not constitute full ownership rights but rather confer a limited right to explore or exploit mineral resources for a defined period.

These rights are subject to strict regulatory oversight and may be withdrawn in cases of non-compliance, including failure to meet financial, technical, environmental or fiscal obligations.

Upon expiry, relinquishment or withdrawal of the mining title, the rights revert to the State, and the infrastructure may be transferred to the State following site rehabilitation.

Foreign investors may hold mining rights through locally incorporated entities. While there is no obligation to enter into joint ventures with local private partners, the mandatory State participation (minimum 10% free carried interest) applies.

In Côte d’Ivoire, land ownership is distinct from mining property. While land may be privately or customarily held, mineral resources remain the property of the State.

Mining rights therefore coexist with surface land rights, and operators are required to obtain access to land and compensate landowners or occupants where necessary.

Surface landowners are entitled to fair and prior compensation for any occupation, loss of use, or damage caused by mining activities, including destruction of crops or infrastructure (fruit trees, buildings) which must be reimbursed according to official scales. Compensation is typically formalised through a memorandum of understanding between the mining operator and the land occupier under the supervision of the Mining Administration.

The compensation for the land occupant whose land has become unsuitable for cultivation is determined as follows:

Compensation = 15 x annual income from the plot + average purchase price x area in hectares. (The values of the variables are defined by the Ministry of Agriculture).

The mere passage on the land does not give rise to the right to compensation if no damage results.

In cases where mining operations significantly affect habitation or agricultural use, operators may be required to resettle affected populations.

Conversely, landowners must allow access to duly authorised mining operators.

At the end of operations, the operator is required to rehabilitate the site in accordance with environmental obligations.

Exploration rights are granted in Côte d’Ivoire through an exploration permit issued by a decree of the Council of Ministers to legal entities incorporated under Ivorian law. The permit confers exclusive rights, within a defined perimeter, and both at surface and subsoil level, to conduct exploration activities and dispose of extracted materials for testing purposes.

Exploration permits are granted for an initial period of four years and may be renewed twice for successive periods of three years. Upon each renewal, the surface area of the permit must be reduced, reflecting a progressive relinquishment mechanism.

Applicants must demonstrate sufficient technical and financial capacity. This typically includes prior experience in mining exploration, the availability of qualified technical personnel, and the ability to finance the proposed work program, generally supported by a bank guarantee representing a portion of the first-year exploration budget.

The application process involves the submission of corporate documentation, identification of shareholders and management, a detailed exploration program, a provisional budget, and a precise delimitation of the requested area, together with commitments relating to environmental and social standards.

While the statutory processing timeline is approximately 90 days from the date of admissibility of the application, in practice the granting process generally takes between four and eight months.

The exploration permit holder is required to implement the approved work program, commence operations within a specified timeframe and comply with ongoing technical, financial and reporting obligations. The permit may be transferred or assigned subject to prior approval by the competent authority.

During the validity of the exploration permit, and provided that the holder has complied with its obligations, it may apply for a mining (exploitation) permit in the event of the discovery of a commercially viable deposit, ensuring continuity between exploration and exploitation phases.

The mining right or exploitation permit is issued by decree issued by the Council of Ministers after a commodo and incommodo investigation to the holder of the exploration permit who has provided proof by a feasibility study of the existence of a deposit within his exploration permit which confers on its holder the exclusive right to exploit the deposits within its perimeter.

The holder of this right has a period of thirty working days from receipt of the decree awarding the said permit to create a company whose sole purpose is the exploitation of the deposit and to initiate the application for the transfer of the said permit.

The time limit for examining the application for an operating permit shall be made within a maximum period of 90 clear days from the date of admissibility of the application notified to the applicant. However, in practice, given the complexity of the file (several thousand pages) and the environmental validations, it is necessary to allow between 8 and 12 months after the submission of the feasibility study.

Any holder of the operating permit must, on pain of withdrawal of his title, justify within 6 months of the granting of the mining right:

• The availability of a team of mining engineers and geologists with extensive professional experience in mining,
• The availability of a technical supervisor with at least 7 years of professional experience in research or mining and the realization of at least two research or mining projects or, failing that, participation in the main phases of research or mining work;
• The availability of a bank reserve in a first-tier financial institution in Côte d’Ivoire.

The operating permit shall include the authorization to transport or cause to be transported the extracted mining substances, their concentrates or primary derivatives as well as the metals and alloys of these substances to the place of storage, processing or loading, to dispose of them on domestic and foreign markets and to export them.

It also authorizes the establishment of facilities for the conditioning, treatment, refining and processing of mining substances as well as the amenities related to the subject matter of the permit.

The operating permit is an indivisible real estate right, which can be mortgaged or leased subject to the approval of the Minister in charge of Mines. It is granted for the duration of the mine not exceeding 20 years, renewable for successive periods of up to 10 years.

The holder of the exploitation permit is obliged to commence development work for the exploitation of the deposit within one year from the date of the granting of the permit and to pursue it diligently.

The holder of the operating permit may request and be granted by decree an extension of the operating perimeter. This extension is granted under the following conditions:

• The area concerned by the extension is located within the perimeter of the exploration permit from which the operating permit is derived;
• The extension perimeter is located within a circle with a radius of 50 km and the center of which is the middle of the area occupied by the ore processing plant located on the perimeter of the operating license;
• The area subject to the extension contains a deposit materialized by a feasibility study.

The costs of obtaining a research permit are broken down into fixed fees (payable only once at the time of the administrative act) and surface fees (payable annually).

1. Fixed Fees (at the time of the deed)
These amounts are due when the title is granted or renewed:
Allocation : 1,000,000 FCFA.
First renewal: 1,500,000 CFA francs.
Second renewal: 1,500,000 CFA francs.
Sale or Transfer: 2,000,000 FCFA.

2. Surface Fees (Annual)
They are calculated according to the surface area of the permit (expressed in km²) and increase with the age of the permit to encourage active research:
1st to 3rd year: 1,000 FCFA / km² / year.
1st renewal (4th to 6th year): 1,500 FCFA / km² / year.
2nd renewal (7th to 9th year): 2,000 FCFA / km² / year.

The costs of the operating permit are divided into fixed allocation fees, annual royalties and mandatory development contributions.

1. Fixed Fees (payable on a fee-for-service basis)
These amounts are due to the Treasury when the deeds are signed:
Allocation (Grant): 5,000,000 FCFA.
Renewal: 7,000,000 CFA francs.
Extension (to new substances): 10,000,000 CFA francs.
Sale or Transmission: 10,000,000 FCFA.

2. Surface Fees (Annual)
Unlike the exploration permit, the rate is fixed but higher for exploitation:
Single rate: 250,000 CFA francs per km² per year.

3. Compulsory contributions (social & education)
Training: The holder must contribute 25,000,000 CFA francs per year to the training fund for Ivorian engineers and technicians.
Local Development: Annual payment of a contribution (often 0.5% of turnover) to finance infrastructure projects in riverside villages.

Yes, in Côte d’Ivoire the transfer and security of immovable property is possible.

With regard to mining law, the mortgaging and assignment of a mining permit are materialized by an agreement after authorization by means of an order of the Minister in charge of Mines.

The conditions for the transfer of the mining right are as follows:

• The mining right is valid,
• The transferor is the holder of the mining right,
• The transferor respects all its commitments,
• The transferor has carried out at least the first year of its program of activities
• The transferee is not prohibited from being the holder of a mining right,
• The transferee undertakes to perform all the obligations of the transferor.

The transfer covers the entire mining right and must be registered in the Mining Conservation Register.

The conditions for mortgaging mining law are as follows:

• The operating permit is valid,
• The borrowed and guaranteed funds are exclusively intended for mining activities,
• The holder of the mining right is up to date with all its obligations related to the exploitation permit

The hypothecary creditor must register and register the hypothec deed in the Mining Conservation Register within 30 days of the date of its coming into force, under penalty of penalty.

If it is not repaid, the mortgagee may apply for the transfer of the business permit in its name or on behalf of a third party who meets the legal requirements. In this case, the mortgagee or substituted third party is required to assume all obligations arising from the title. The period of validity of this new title corresponds to the unexpired period of the initial title.

The holder of mining rights is required to draw up a community development plan for the benefit of the relocated indigenous populations, including:

• The development of basic infrastructure and equipment,
• The development of basic social services and the living environment,
• The promotion of employment,
• The development of the local economy,
• Human capital development.

The holder of mining rights also establishes a social development fund called “Local Development Fund” for the benefit of the villages identified as localities affected by the Environmental and Social Impact Assessment. These funds are used to finance annually and exclusively the development projects identified on the basis of the needs formulated by the affected localities.

An escrow account for the rehabilitation of the environment domiciled in a leading financial institution in Côte d’Ivoire shall be opened from the beginning of operation.

The holder of the mining right must organize a training program for Ivorian personnel and also contribute to the financing of capacity building for the agents of the Mining Administration and the training of Ivorian mining engineers and geologists.

– What environmental impact assessments are required?

The Environmental and Social Impact Assessment (ESIA) conducted by the ANDE (National Environment Agency), as required by the Ivorian Mining Code, is mandatory for the implementation of all mining operations. It must be submitted for approval to the Mining Administration and any other relevant mining authorities.
CIAPOL, the anti-pollution center, also conducts an impact assessment. It is responsible for the control, monitoring, and management of pollution.

– any requirements for rehabilitation bonds and guarantees

Mining legislation requires all mining operators to open, at the start of operations, an escrow account for environmental rehabilitation held at a leading financial institution in Côte d’Ivoire.

The amounts deposited to cover the costs associated with the environmental rehabilitation plan at the end of operations are determined according to a schedule established by the competent administrative authorities and are recorded as expenses when calculating the tax base for industrial and commercial income tax.

The holder of an operating permit or an authorization for industrial or semi-industrial operations is required to conduct periodic inspections at their own expense as part of their approved environmental and social management plan.

– any mine closure obligations

Any applicant for an operating permit or industrial operating authorization is required to submit a mine closure and reclamation plan.
The closure and reclamation plan must be submitted for approval to the Mining and Environmental Authorities.
The requirements to be included in the closure plan are as follows:

• Cleaning of the mining site;
• Dismantling and removal of mining facilities;
• Treatment and rehabilitation of the site;
• Post-rehabilitation monitoring of the site;
• Options for the site’s conversion;
• The official handover of the site to the competent authorities.

In addition, the closure and rehabilitation plan must specify the methods for dismantling and recovering the components of the mining facilities. It must also provide for phased rehabilitation work during the course of operations. It should be noted that, for a period of five years following the mine’s closure, the operator remains liable for damages and accidents that may be caused by the former facilities.

– consequences for failure to comply with applicable environmental laws and regulations

Failure to comply with environmental regulations results in the imposition of criminal and administrative penalties.

With regard to criminal penalties:

Any person who:

– holds a mining title or authorization and fails to comply within fifteen days with the orders of sworn officials regarding safety measures and the preservation of environmental quality;

– as the holder of a mining title or authorization, fails to comply within fifteen days with the instructions of sworn officials of the Mining Administration regarding hygiene measures.

In the event of a repeat offense, the fine may be doubled and a prison sentence not exceeding ten years may be imposed.

Administrative sanctions include:

– revocation of the authorization or mining title;
– temporary or permanent closure of the area covered by the authorization or mining title;
– publication of the conviction in three daily newspapers published in the Republic of Côte d’Ivoire on three consecutive occasions.

In the event of excessive pollution, the costs of inspections, follow-up audits, and fines shall be borne by the holder of the operating permit or the recipient of the operating authorization.

Mining regulations in Côte d’Ivoire, primarily governed by the Mining Code and its implementing decrees, impose strict health and safety standards.

We also include specific regulations concerning explosive substances, pressure equipment, and classified facilities for environmental protection, which apply to mining operations, quarries, and their ancillary facilities.

These regulations give rise to several specific health and safety rules that apply to the mining sector.

Indeed, the operator of mineral resources must prevent risks inherent in mining or quarrying operations, particularly those related to the use of chemicals and explosives.

Furthermore, the import, export, transport, sale, transfer, use, and storage of explosive substances require prior authorization from the Mining Administration.

Entities subject to the Mining Code are required to develop and enforce safety and health regulations specific to the proposed work.

These regulations must be approved by the Mining Administration prior to the commencement of any work.

Holders of mining titles must also take all necessary precautionary measures in the event of an accident or imminent danger, and immediately notify the authorities.

Operators in the mining sector are also required to protect the health of employees, manage explosive substances and pressure equipment, and secure the sites.

Sustainability disclosure is based on international best practices and reporting standards, including IFRS S1, IFRS S2, and the CSRD.

Côte d’Ivoire is strengthening climate reporting in the mining sector, notably through Decree No. 2025-345 of May 21, 2025, which mandates the gradual disclosure of climate risks.

The resulting obligations are as follows:

Mining companies must now incorporate climate risk governance, strategy, and management into their reports, supplementing environmental impact assessments (EIES).

Companies must provide an analysis of the potential impact that climate change could have on their cash flows, access to new financing, or short-, medium-, and long-term capital costs; this analysis must take into account the risks and opportunities associated with climate change, including physical risks and transition risks related to adapting their operations to the consequences of climate change.

The company must disclose its greenhouse gas emissions. It must assess its greenhouse gas emissions, at a minimum according to Scopes 1 and 2 of its activities. In addition, it must specify its emission reduction targets, the timeline for achieving these targets, as well as their nature—whether they are absolute or intensity-based.

In Côte d’Ivoire, to promote decarbonization, stakeholders in the mining value chain are required to protect the environment. As such, these stakeholders are subject to the following obligations:

– Financial management of waste generated by their activities;

– Implementation of measures to prevent, reduce, and control the environmental impacts of their activities;

– Developing a rehabilitation and closure plan;

– Complying with regulations regarding the reduction of greenhouse gas emissions and promoting the use of renewable energy.

There are no other laws regarding decarbonization.

Nor is there a carbon tax in Côte d’Ivoire.

However, Côte d’Ivoire instead uses taxes on petroleum products and the motor vehicle tax (TVM) as tools for indirect green taxation.

On the other hand, there is a law in Côte d’Ivoire regarding the fight against climate change. This law imposes obligations on private-sector actors, such as mining companies, to integrate national and international policies aimed at reducing GHG emissions and combating climate change.

The Ivorian government is currently working on revising the mining code to adapt it to current challenges, particularly the energy transition and the fight against climate change.

In fact, any application for the grant, renewal, transfer, assignment, lease, mortgage, or relinquishment of mining titles and authorizations is subject to the payment of fixed fees.

The amount of fees related to applications for authorizations and permits is set as follows:

• prospecting authorization:

– grant: three hundred thousand francs;
– renewal: five hundred thousand francs;

• exploration permit:

– grant: one million francs;
– first renewal: one million five hundred thousand francs;
– second renewal: one million five hundred thousand francs;
– exceptional renewal: two million francs;
– transfer: one million francs;
– conveyance: one million francs;
– assignment: three million francs;

• licenses for the operation of geothermal and mineral water facilities:

– issuance: one million francs;
– renewal: one million five hundred thousand francs;
– extension: two million francs;
– transfer: one million francs;
– assignment: one million francs;
– sale: one million francs;
– lease: five hundred thousand francs;
– deferral or suspension: five hundred thousand francs;

• Operating permits for other mineral substances:

– Issuance: five million francs;
– Renewal: seven million francs;
– Extension: ten million francs;
– Transfer: one million francs;
– transfer of ownership: one million francs;
– assignment: eight million francs;
– lease: four million francs;
– deferral or suspension: two million francs; •
– authorization to export samples: fifty thousand francs per batch.

This fixed fee is payable to the government regardless of the outcome of the application.

In addition, the holder of an operating permit and the recipient of a semi-industrial mining authorization are required to pay an ad valorem tax based on gross revenue, after deducting transportation and refining costs.

The ad valorem tax rates are as follows:

• Gold

– 3% when the selling price per ounce of gold is $1,000 or less
– 3.5% when the selling price per ounce of gold is more than $1,000 but not more than $1,600;
– 5% when the selling price of an ounce of gold is greater than 1,600 US dollars and less than or equal to 2,000 US dollars;
– 6% when the selling price of an ounce of gold is greater than 2,000 US dollars

• 4% for other precious metals
• 3% for other precious stones
• 3% for semi-precious stones
• 3.5% for base metals and non-ferrous metals

• Iron

– 3.5% for enriched ore or concentrate;
– 1.5% for the metal.

• Manganese

– 3.5% for ore
– 3% for enriched ore or concentrate;
– 1.5% for metal

• 4% for solid energy substances and industrial minerals
• 3% for phosphate and rock salts
• 5% for radioactive substances
• 1.5% for mineral water

Those subject to the ad valorem tax must file with the Tax Administration, no later than the 15th of the month following the end of each month or each quarter, as applicable, a return indicating:

– the amount of monthly or quarterly revenue;
– the amount of deductible expenses, namely transportation costs (FOB price), refining costs for metals, and processing and packaging costs for mineral water;
– the amount of tax due;
– supporting documents for sales and deductible expenses.

Taxpayers are required to file a copy of the declaration with the Mining Administration.

In addition, an annual surface royalty applies to entities in the mining sector.

The following are subject to this tax:

– the holder of a mining title;
– the holder of a prospecting permit;
– the holder of an artisanal or semi-industrial mining authorization;
– the holder of an authorization to extract quarry materials.

The rates for this fee depend on the nature of the activity:

Holder of a mining title

• Prospecting authorization
– issuance, 1,000 CFA francs per square kilometer per year;
– renewal, 1,000 CFA francs per square kilometer per year
• Exploration permit
– issuance, 3,000 CFA francs per square kilometer per year;
– first renewal, 4,000 CFA francs per square kilometer per year;
– second renewal, 6,000 CFA francs per square kilometer per year;
– exceptional renewal, 15,000 CFA francs per square kilometer per year
• Permit for the exploitation of geothermal deposits and mineral waters
– issuance, 2,000 CFA francs per hectare per year
– renewal, 2,000 CFA francs per hectare per year
• Permit for the exploitation of other mineral substances
– Grant, 200,000 CFA francs per square kilometer per year;
– Renewal, 250,000 CFA francs per square kilometer per year.

Holder of a semi-industrial mining permit

• Upon initial issuance: 15,000 CFA francs per hectare per year
• Upon renewal: 15,000 CFA francs per hectare per year

Holder of a permit to extract quarry materials

• Artisanal quarry:

– Allocation: 1,000 CFA francs per hectare per year,
– Renewal: 1,000 CFA francs per hectare per year.

• Industrial quarry for crushed materials:

– Allocation: 3,000 CFA francs per hectare per year,
– Renewal: 5,000 CFA francs per hectare per year.

• Industrial quarry for loose materials:
– Allocation: 15,000 CFA francs per hectare per year,
– Renewal: 15,000 CFA francs per hectare per year.

The holder of a permit to exploit or extract quarry materials is required to pay an exploitation or extraction tax based on the quantities produced.

The rates for the exploitation and extraction of quarry materials are set as follows:

• ornamental stones, shell limestone, clays, detrital gravel, and glass-making sand: two hundred fifty francs per cubic meter;
• lagoon sand, eluvial sand, and alluvial sand: one hundred francs per cubic meter;
• gravelly soil: fifty francs per cubic meter;
• crushed materials with particles of five millimeters or larger in diameter: one hundred francs per ton;
• crushed materials with particles smaller than five millimeters in diameter: thirty francs per ton.

For materials extracted without authorization, the rate of the tax on the exploitation or extraction of quarry materials is set at three times the rate defined above.

Those subject to the above tax are required, no later than the 5th of each month, to file a declaration indicating the quantities of materials produced. They are required to pay the tax on the exploitation or extraction of quarry materials to the Revenue Office of the Ministry of Mines no later than one month after the issuance of the payment slip.

The holder of a small-scale mining permit is subject to an annual flat-rate tax. The amount of the annual flat-rate tax is set at twenty thousand francs per hectare per year.

Recent developments in Côte d’Ivoire’s mining sector reflect a dual dynamic of regulatory strengthening and continued investment attractiveness.

On the regulatory side, the authorities have signaled their intention to revise the 2014 Mining Code in order to better align the legal framework with current market realities, including energy transition considerations and evolving ESG standards. In parallel, discussions are ongoing regarding the introduction of a more structured local content regime for the mining sector, which would further formalize existing obligations relating to local participation, employment and procurement.

Institutionally, the mining administration continues to modernize, notably through the progressive implementation of digital tools such as the mining cadaster system. These reforms aim to enhance transparency, improve the efficiency of licensing procedures and strengthen investor confidence.

From a market perspective, Côte d’Ivoire remains one of the fastest-growing mining jurisdictions in West Africa, driven primarily by sustained growth in gold production and increased exploration activity. The country is also positioning itself to develop emerging minerals, including lithium and other resources linked to the energy transition, although these remain at an early stage.

Overall, current trends suggest a gradual evolution toward a more structured and transparent regulatory environment, combined with a continued effort to maintain a competitive and investor-friendly mining regime.