Mineral Royalties Tax (from the file; to confirm against the document)
Text as of 2026-09-30
Public law and official guidance, published as research. Not legal, tax or financial advice.
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** ** ** # Mineral Royalties Tax Team Work| Innovation| Integrity [GRA](https://gra.gov.gh "Go to GRA.") ⋅[Business](https://gra.gov.gh/portfolio_category/business/ "Go to the Business Portfolio Category archives.") ⋅Mineral Royalties Tax ### Mineral Royalties Tax Minerals and mining operations Tax (Mineral Royalty) is imposed on income of a person engaged in mineral operations. Subject to any fiscal stability agreement, the mineral royalty rate is 5% of the total revenue earned from mining operations and is calculated for each year of assessment. A person’s income from separate mineral operations are taxed separately. Where two or more persons, apart from a partnership hold a mineral right, each person is taxed separately. Mineral operations relating to a mine and shared processing facility are regarded as a separate operation. ### Income from Mineral Operations The income of a person from mineral operations includes: - ** Income received from disposal of minerals. - ** A compensation received from an insurance policy in respect of loss or destruction of minerals; - ** Amount received for sale of information pertaining to the operations or mineral reserves; - ** A gain from the disposal or assignment of interest; - ** Surplus from an approved rehabilitation fund; and - ** Other incidental revenue received. ### Deductions for Mineral Operations The following shall be included as deductions from the assessable income: - ** Ground rent and royalties paid; - ** Capital allowances granted; - ** Contributions to and other expenses incurred in respect of an approved rehabilitation fund; - ** Expenses incurred in the course of reclamation and closure of the mineral operation; and - ** Any other expenses incurred. ### The following amounts are not allowed to be deducted from assessable income: - ** Research and development expenditure; - ** Amount not wholly, exclusively and necessarily incurred in acquiring or improving the valuable asset used in the operation; - ** Expense not based on arm’s length standard; - ** Bonus payments; or - ** Expenditure incurred for breach of Mineral Agreement. #### Losses from Mineral Operations: An unrelieved loss shall be deducted by the person in the order in which the loss is incurred. It may be deducted from only future income from that separate mineral operation. #### Disposal of mineral rights: A person who holds interest in an entity that holds a mineral right is treated as holding interest as a capital asset employed. An entity is considered to have disposed of and re-acquired its interest by incurring an expenditure equal to the amount received where the underlying ownership changes by five percent (5%) or more. The consideration for the disposal is equal to the amount received, amount receivable or the market value, whichever is higher. - [Value Added Tax](#) - [VAT Standard](https://gra.gov.gh/?page_id=5947) - [VAT on Imports and Exports](https://gra.gov.gh/domestic-tax/tax-types/vat-on-imports-and-exports/) - [VAT Flat Rate](https://gra.gov.gh/?page_id=6225) - [Retail Scheme](https://gra.gov.gh/domestic-tax/tax-types/retail-scheme/) - [VAT Exemptions](https://gra.gov.gh/domestic-tax/tax-types/vat-exemptions/) - [VAT Withholding](https://gra.gov.gh/domestic-tax/tax-types/vat-withholding/) - [Corporate Income Tax (CIT)](https://gra.gov.gh/domestic-tax/tax-types/corporate-income-tax/) - [Withholding Tax (WHT)](https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/) - [Rent Tax](https://gra.gov.gh/domestic-tax/tax-types/rent-tax/) - [Communications Service Tax (CST)](https://gra.gov.gh/domestic-tax/tax-types/communication-service-tax/) - [Mineral Royalties Tax](https://gra.gov.gh/domestic-tax/tax-types/mineral-royalties-tax/) - [Excise Tax Stamp](https://gra.gov.gh/domestic-tax/tax-types/excise-tax/) - [Excise Duty](https://gra.gov.gh/domestic-tax/tax-types/excise-duty/) - [Business Tax Exemptions](https://gra.gov.gh/domestic-tax/tax-types/tax-exemptions-for-businesses/)
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