Mining Alert On The Burundi Mining Code

JANUARY 2024
Tax reforms in the Mining sector in Burundi

TAX REFORMS IN THE MINING SECTOR IN BURUNDI
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Reforms introduced by Joint Order nº760/540/1443 of 11/12/2023 on

the tax regime applicable to artisanal mining, semi-mechanized mining,
artisanal quarrying and mechanized quarrying in Burundi
I. Introduction
This ordinance presents the innovations introduced no. 1/21 of October 15, 2013 on the Mining Code
by joint order nº760/540/1443 of 11/12/2023 on in Burundi. Certain additions have been made to
the tax regime applicable to artisanal mining, royalties and fees for the granting, renewal, extension
semi-mechanized mining, artisanal quarrying and and modification of a jewelry store-opening license.
mechanized quarrying in Burundi in application The amounts of fees and royalties have also
of law no. 1/19 of August 04, 2023 amending law been modified.
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II. Tax reforms

REGARDING REFORMS
RIGHT GRANTED EQUIVALENT AMOUNT IN BIF
1. F
ixed fees (Article 3) Introduction of a fee for granting • Precious metals: USD1,500
authorization to carry out a • Base metals: 1.000USD
summary geological assessment • Precious stones: 1.500USD
for a period not exceeding three • Semi-precious stones: 500USD
calendar months • Others: 500USD
Introduction of a fee for granting 5.000USD

or renewing semi-mechanized
mining permits
Granting or renewal of artisanal Fee increases from USD600 to USD900

mining license
Introduction of a fee for 10.000USD

granting or renewing
mechanized quarrying license

quarrying permits

quarrying permits
Introduction of a fee for granting 500USD

or renewing authorization to store
quarry products outside production
sites, for commercial purposes
Introduction of a fee for the • Jewelry: USD500

granting or renewal of a license • Industrial crushing unit: USD3,000
to set up a mineral processing • Mechanized crushing unit: USD1,000
or treatment unit • Modern manufacturing unit for
pavers, tiles, veneers, etc.: USD1,000
• Manual manufacturing unit for pavers,
veneers, cement block bricks, etc.
USD150
• Others: 100USD
Introduction of a fee for the 40.000USD

granting or renewal of a license for
a precious metals trading counter
Granting or renewal of Price increases from USD35,000

an authorization for a to USD40,000
precious stone trading counter
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REGARDING REFORMS
RIGHT GRANTED EQUIVALENT AMOUNT IN BIF
Fee changes for the granting • Garnet, Carnelian, Jasper, Amethyst,

or renewal of a license for a Peridot, Citrine: USD10,000
trading counter to buy and sell (Note: Price remains unchanged)
semi‑precious stones • Quartz, Rutile: USD7,500
• Others: USD5,000
Changes to the fees for granting • Tin (Cassiterite), Tungsten

or renewing a license for a base (Wolframite), Tantalum-Niobium
metal trading counter (Coltan), Lithium, Beryllium,
Rare earths: USD15,000
• Nickel, copper, cobalt,
vanadium: USD12,000
• Lead (Galena), Manganese, Titanium,
Iron: USD7,500
Granting or renewal of a licence Fee increases from USD5,000

for a trading counter to buy and to USD7,500
sell other minerals
Introduction of a fee for the 10.000USD

granting or renewal of a license
to transport, purchase, sell,
import and use explosive
products for civil use
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REGARDING REFORMS
DOCUMENT TITLE EQUIVALENT AMOUNT IN BIF
2. G
eneral tax and Introduction of a general tax 0,1USD/kg
administrative fee on minerals
(Article 4)
Introduction of a general tax • 2USD/small skip/round

on quarry products • 4USD/large skip/round
Introduction of a fee for mineral 100USD

export certificates (CIRGL)
Introduction of a fee for 10.000USD

granting or renewing
mechanized quarrying license
Introduction of a fee for 50USD

the certificate of origin for
mineral exports

the operating certificate

the research certificate
Introduction of a fee for a 10USD

mining operator's card
Introduction of a fee for a 100USD

mineral import licence
Precisions regarding capacities 50USD

for the fee of a sample export
certificate (less than or equal
to 10 kg)
Change in the amount of the fee 150USD

for a sample export certificate
(greater than 10 kg less than
or equal to 200 kg)
Change in fee for a sample 200USD

export certificate (over 200 kg)
Introducing a fee for a 50USD

mining security copy
Library access fee for 10USD

weekly documentation
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REGARDING REFORMS
3. Annual land charge a. I ntroduction of a land surface fee for the semi-mechanized mining permit
(Article 5) Equivalent amount in BIF
SUBSTANCE EQUIVALENT AMOUNT IN BIF
Gold:
• For a modern treatment unit • 6.000USD

• For simple mechanized • 2.000USD
processing
Cassiterite 1.500USD
Wolframite 1.500USD
Coltan 2.000USD
Semi-precious stones 2.000USD
Precious stones 6.000USD
Lithium ou Beryllium 2.000USD
Lead (Galena), Manganese, 1.500USD

Titanium, Iron
Other minerals 1.500USD
b. Introduction of a land surface fee for the artisanal mining permit

for the minerals listed below:
SUBSTANCE EQUIVALENT AMOUNT IN BIF
Lead (Galena), Manganese, 1.00USD

Titanium, Iron
c. Introduction of a fee for artisanal dredging permits: amount in BIF equivalent

to 150USD.
d. Introduction of a fee for mechanized dredging permits: amount in BIF

equivalent to USD300/hm
e. Introduction of a fee for peat and rock (limestone, pozzolan, kaolin, clay) mining
permits for the manufacture of cement, ceramic products, tiles and ornaments:
amount in BIF equivalent to USD5,000/ for mechanized mining.
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REGARDING REFORMS
4. A
d valorem tax a. Changes to the tax for artisanal operations as follows:
(Article 6)
• Precious metals tariff increased from 0.7% to 1%.
• Addition of “semi-precious stones” products at a rate of 3%.
b. Introduction of a tax for semi-mechanized mining operations
PRODUCT RATE
Base metals 3%
Precious metals 1%
Precious stones 2%
Semi-precious stones 3%
Other mineral substances 1.5%
c. For mechanized quarrying, the rate is 3%.
d. For artisanal quarrying, the rate is 1.5%.
e. The tax is payable on the first commercial transaction or export.
5. C
alculation of the For artisanally mined ores other than gold, the calculation of the ad valorem tax
ad valorem tax for export ores is determined after deduction of charges which may not exceed
(Article 7)
20% of the value of the goods
6. Exit fees (Article 8) Introduction of the exit fees listed below
PRODUCT RATE
Base metals 1%
Precious metals 0.2%
Precious stones 0.5%
Semi-precious stones 0.5%
Rare earth 1%
Other minerals 0.2%
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Legal notice:
a. The amount of fixed fees, an administrative royalty, a surface royalty, an exit fee and an ad valorem tax is paid
to the mining sector revenue transit account opened at the Commercial Bank of Burundi (BANCOBU) on behalf
of the Burundi Revenue Authority (BRA):
• in foreign currency to sub-account no. 09388320201-94 (USD) for mineral trading transactions.
• in Burundi francs to sub-account no. 093883201-78 (BIF) for local commercial transactions (Article 2).
b. This information is provided for informational purposes only. It does not constitute legal advice and should not
be interpreted as such.
Contacts:
Willy Rubeya Claver Nigarura
Chairman Senior Partner
T +257 76 433 100 T +257 76 433 101
willy@rubeya.bi claver@rubeya.bi
Ange Dorine Irakoze Melissa Ndayikengurukiye

Senior Associate Junior Associate
T +257 79 300 196 T +257 61 496 529
angedorine.irakoze@rubeya.bi melissa@rubeya.bi
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Rubeya & Co, Advocates are members of DLA Piper Africa, a Swiss Verein whose members are comprised of independent law firms in Africa working with DLA Piper, and
which are not themselves part of DLA Piper.
Further information on DLA Piper Africa and DLA Piper can be found at www.dlapiperafrica.com.
This publication is intended as a general overview and discussion of the subjects dealt with, and does not create a lawyer-client relationship. It is not intended to be, and
should not be used as, a substitute for taking legal advice in any specific situation. Rubeya & Co, Advocates will accept no responsibility for any actions taken or not taken on
the basis of this publication. This may qualify as “Lawyer Advertising” requiring notice in some jurisdictions. Prior results do not guarantee a similar outcome.
Copyright © 2024 DLA Piper. All rights reserved. | JAN24 | A21660-1

Mining Alert On The Burundi Mining Code

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JANUARY 2024

Tax reforms in the Mining sector in Burundi

Reforms introduced by Joint Order nº760/540/1443 of 11/12/2023 on

II. Tax reforms

RIGHT GRANTED EQUIVALENT AMOUNT IN BIF

Introduction of a fee for granting 5.000USD

Granting or renewal of artisanal Fee increases from USD600 to USD900

Introduction of a fee for 10.000USD

Granting or renewal of artisanal Fee increases from USD200 to USD300

Granting or renewal of artisanal Fee increases from USD300 to USD400

Introduction of a fee for granting 500USD

Introduction of a fee for the • Jewelry: USD500

Introduction of a fee for the 40.000USD

Granting or renewal of Price increases from USD35,000

RIGHT GRANTED EQUIVALENT AMOUNT IN BIF

Fee changes for the granting • Garnet, Carnelian, Jasper, Amethyst,

Changes to the fees for granting • Tin (Cassiterite), Tungsten

Granting or renewal of a licence Fee increases from USD5,000

Introduction of a fee for the 10.000USD

DOCUMENT TITLE EQUIVALENT AMOUNT IN BIF

Introduction of a general tax • 2USD/small skip/round

Introduction of a fee for mineral 100USD

Introduction of a fee for 10.000USD

Introduction of a fee for 50USD

Introduction of a fee for 100USD

Introduction of a fee for 100USD

Introduction of a fee for a 10USD

Introduction of a fee for a 100USD

Precisions regarding capacities 50USD

Change in the amount of the fee 150USD

Change in fee for a sample 200USD

Introducing a fee for a 50USD

Library access fee for 10USD

SUBSTANCE EQUIVALENT AMOUNT IN BIF

• For a modern treatment unit • 6.000USD

Semi-precious stones 2.000USD

Precious stones 6.000USD

Lithium ou Beryllium 2.000USD

Lead (Galena), Manganese, 1.500USD

Other minerals 1.500USD

b. Introduction of a land surface fee for the artisanal mining permit

SUBSTANCE EQUIVALENT AMOUNT IN BIF

Lithium ou Beryllium 1.500USD

Lithium ou Beryllium 1.500USD

Lead (Galena), Manganese, 1.00USD

c. Introduction of a fee for artisanal dredging permits: amount in BIF equivalent

d. Introduction of a fee for mechanized dredging permits: amount in BIF

b. Introduction of a tax for semi-mechanized mining operations

Other mineral substances 1.5%

c. For mechanized quarrying, the rate is 3%.

d. For artisanal quarrying, the rate is 1.5%.

e. The tax is payable on the first commercial transaction or export.

6. Exit fees (Article 8) Introduction of the exit fees listed below

Precious metals 0.2%

Precious stones 0.5%

Semi-precious stones 0.5%

Lithium ou Beryllium 1.500USD

Other minerals 0.2%

Ange Dorine Irakoze Melissa Ndayikengurukiye

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b. Introduction of a land surface fee for the artisanal mining permit

c. Introduction of a fee for artisanal dredging permits: amount in BIF equivalent

d. Introduction of a fee for mechanized dredging permits: amount in BIF