Côte d’Ivoire’s new mining code, adopted in 2014, has been hailed as a model by industry leaders. The new laws have modernised the regulatory environment for miners and provide many generous incentives to mining companies, including:

• VAT and customs exemptions for a broad range of imported goods;
• Income tax exemption for the first five years following production; and
• Other tax exemptions, such as property tax on specific land, water tax.