The purpose of the IGF Mining Tax Incentives Database is to identify the prevalence and types of tax incentives used in the mining sector. It is a collection of files that compare the fiscal regimes for 104 mining contracts across 21 countries. The fiscal regimes were analyzed by comparing different types of law: tax code and mining code, as well as mining contracts. The 21 countries were selected because of the availability of published contracts on resourcecontracts.org. The grey box at the bottom of the sheet explains the different types of incentives that have been coded. A more detailed explanation of the methodology can be found on the IGF website. Insights on Incentives: Tax Competition in Mining summarizes the main findings of this empirical research.
The database is part of a suite of materials produced by the IGF and OECD on mining tax incentives, including the IGF-OECD practice note Tax Incentives in Mining: Minimising Risks to Revenue and IGF Financial Model and supplementary guidance.