Malawian fiscal regime report covers the governing bodies, law, licenses and tax-related information on two commodities: coal and uranium.
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The Department of Mineral Resources, Energy and Environment is the main governing body for policy guidance and direction on all matters concerning Malawi’s natural resources, energy, and environmental management. The Department of Mines, which comes under the Ministry of Natural Resources, Energy and Environment, is responsible for the development of the mining industry, as well as the creation of a sustainable mining environment. The Mines and Mineral Act 1981 is the apex governing law for Malawi’s mining industry.
The report outlines Malawi’s governing bodies, governing laws, licenses and key fiscal terms which includes Royalty, Corporate Income Tax, Capital Gains Tax, , Loss Carry Forward, Depreciation, Withholding Tax, Tax Incentives and Value Added Tax, VAT.
Reasons to buy
To get an overview of Malawi's mining fiscal regime.
The Ministry of Natural Resources, Energy and Environment is the main body responsible for regulating mining in Malawi.
The Department of Mines was established with an aim to provide development of the mining industry, and to create a sustainable mining environment.
The Mines and Mineral Act 1981 include the main laws for mining regulations in Malawi. The Act makes provisions with respect to searching for mining minerals, repealing the mining act and certain others, and provides for matters connected thereto.
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Table of Contents
1 Executive Summary
2 The Malawian Mining Industry – Governing Bodies
2.1 Ministry of Natural Resources, Energy and Environment
2.1.1 Department of Mines
2.1.2 Department of Energy Affairs
2.1.3 Department of Geological Survey
2.1.4 Department of Environmental Affairs
3 The Malawian Mining Industry – Governing Law and Licenses
3.1 The Mines and Mineral Act 1981
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
4.2 Corporate Income Tax
4.3 Capital Gain Tax
4.4 Loss Carry Forward
4.6 Withholding Tax
4.7 Tax Incentives
4.8 Value Added Tax (VAT)
5.1 What is this Report About?
5.3 Secondary Research
5.4 Primary Research
5.5 Contact Timetric
5.6 About Timetric
5.7 Timetric’s Services
List of Tables
Table 1: The Mining Industry in Malawi – Fiscal Regime Terms and Other Taxes, 2014
Table 2: The Mining Industry in Malawi – Depreciation Tax (%), 2014
Table 3: The Mining Industry in Malawi – Withholding Tax (%), 2014
List of Figures
Figure 1: The Mining Industry in Malawi – Commodity Mines at Different Stages (Number of mines), 2014
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