Botswana’s Mining Fiscal Regime: H1 2015

Botswana has an abundance of mineral resources such as diamond, copper, nickel and silver. The mining industry in Botswana is governed by the Ministry of Mineral, Energy and Water Resources (MMEWR) and sub-departments such as the Department of Geological Survey (DGS), the Department of Water Affairs (DWA) and the Department of Mines (DoM).The Mines and Mineral Act, 1999, regulates the law related to mines and the minerals sector of Botswana


The report outlines Botswana's governing bodies, laws, licenses, rights, obligations and tax-related information which includes royalty, license fees, corporate income tax, capital gains tax, withholding tax, capital allowance, loss carry forward and value added tax (Vat).

Key Highlights

• The Ministry of Minerals, Energy and Water Resources is responsible for the coordination of the development and operation of the energy, water and mineral sectors of the country.

• The Mines and Mineral Act, 1999 regulates the mines and minerals sector. The act oversees the issuance, renewal and termination of mineral concessions.

• The explosives act oversees the manufacture, importation, sale, transport, storage, use and disposal of explosives.

• The Unwrought Precious Metals act details the rules for the control of dealings in unwrought precious metals.

Reasons to buy

Gain an overview of Botswana's mining fiscal regime.

Companies mentioned

Table of Contents

1 Executive Summary

2 The Botswanan Mining Industry – Governing Bodies

2.1 Ministry of Minerals, Energy and Water Resources (MMEWR)

2.1.1 Department of Geological Survey

2.1.2 Department of Water Affairs (DWA)

2.1.3 Departments of Mines (DOM)

2.1.4 Department of Environmental Affairs (DEA)

3 The Botswanan Mining Industry – Governing Laws

3.1 Mines and Mineral Act, 1999

3.2 Explosives Act

3.3 Unwrought Precious Metals

4 The Botswanan Mining Industry – Licences

4.1 Prospecting Licence

4.1.1 Duration

4.2 Retention license

4.2.1 Duration

4.3 Mining license

4.3.1 Duration

5 The Botswanan Mining Industry – Rights and Obligations

5.1 Prospecting Holder Rights

5.2 Prospecting Holder Obligations

5.3 Retention Holder Rights

5.4 Retention Holder Obligations

5.5 Mining License Holder Rights

5.6 Mining License Holder Obligations

6 The Botswanan Mining Industry – Key Fiscal Terms

6.1 Royalty rate

6.2 License fees

6.3 Corporate Income Tax

6.4 Capital Gains Tax

6.5 Withholding Tax

6.6 Capital Allowance

6.7 Loss Carry Forward

6.8 Value Added Tax

7 Appendix

7.1 Abbreviations

7.2 Methodology

7.3 Secondary Research

7.4 Primary Research

7.5 Contact GlobalData

7.6 About GlobalData

7.7 GlobalData’s Services

7.8 Disclaimer

List of Tables

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

Table 2: The Mining Industry in Botswana – Mineral Royalty Rates (%), 2015

List of Figures

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


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