Malawi’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Malawi, where the Ministry of Natural Resources, Energy and Environment and the Ministry of Mines are the main governing body for policy guidance and direction on all matters concerning Malawi’s natural resources, energy, environmental management, sustainable development and mineral management. The Mines and Mineral Act 1981 is the apex governing law for Malawi’s mining industry.

Scope

The report outlines governing bodies, laws, licenses and key fiscal terms which includes corporate income tax, depreciation, initial allowances, withholding tax, tax incentives, resource rent tax and value added tax (VAT)

Reasons to buy

To gain an overview of Malawi’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Malawian Mining Industry – Governing Bodies

2.1 Ministry of Natural Resources, Energy and Environment

2.2 Ministry of Mining

3 The Malawian Mining Industry – Governing Law and Licenses

3.1 The Mines and Mineral Act 1981

3.2 Licenses

3.2.1 Reconnaissance License

3.2.2 Non-Exclusive Prospecting License and Claims

3.2.3 Exclusive Prospecting License

3.2.4 Mining License

4 The Malawian Mining Industry – Key Fiscal Terms

4.1 Corporate Income Tax

4.2 Depreciation

4.3 Initial Allowances

4.4 Withholding Tax

4.5 Tax Incentives

4.6 Resource Rent Tax

4.7 Value Added Tax (VAT)

5 Appendix

5.1 Abbreviations

5.2 Secondary Research

5.3 Primary Research

5.4 Contact GlobalData

5.5 About GlobalData

5.6 GlobalData’s Services

5.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Malawi – Key Taxes and Rates (%), 2015

Table 2: The Mining Industry in Malawi – Depreciation Rate (%), 2015

Table 3: The Mining Industry in Malawi – Initial Allowances (%), 2015

Table 4: The Mining Industry in Malawi – Withholding Tax (%), 2015

List of Figures

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

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