Ghana’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Ghana which is rich in natural resources such as gold, industrial diamonds, bauxite and manganese. The country’s economic stability is highly dependent on mineral resources.


The report outlines the governing bodies, laws, licenses, rights and key fiscal terms which includes royalty, corporate income tax, depreciation, gift tax, capital gains tax, loss carry forward, withholding tax, value added tax(VAT)

Reasons to buy

Gain an overview of Ghana’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Ghanaian Mining Industry – Governing Bodies

2.1 Ministry of Land and Resources

2.2 Environmental Protection Agency

2.3 Minerals Commission

3 The Ghanaian Mining Industry – Governing Laws

3.1 Minerals and Mining Act, 2006

3.2 Diamond Act 1972

3.3 Small-Scale Mining Act 1989

4 The Ghanaian Mining Industry – Rights and Licenses

4.1 Mineral Rights

4.2 Reconnaissance License

4.3 Prospecting License

4.4 Mining Lease

4.5 Restricted License or Lease for Industrial Mineral Right

4.6 Small-Scale Mining License

4.7 Import Duty Exemption

4.8 Mine Support Service Company License

4.9 Minerals Purchase and Export, Sell or Disposal License

5 The Ghanaian Mining Industry – Key Fiscal Terms

5.1 Royalty

5.2 Corporate Income Tax

5.3 Depreciation

5.4 Gift Tax

5.5 Capital Gains Tax

5.6 Loss Carry Forward

5.7 Withholding Tax

5.8 Value Added Tax

6 Appendix

6.1 Abbreviations

6.2 Secondary Research

6.3 Primary Research

6.4 Contact GlobalData

6.5 About GlobalData

6.6 GlobalData’s Services

6.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Ghana – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Ghana – Withholding Tax Rates for Non Resident (%), 2015

List of Figures

Figure 1: The Mining Industry in Ghana – Commodity Mines at Different Stages (Number of Mines), 2015


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