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Mining and Extractive Sector Tax, Royalties and Fiscal Compliance

Mining and extractive companies operate under a distinct fiscal regime of royalties, capital allowances and special deductions that general tax training does not cover. This course works through mineral royalty computation, the tax treatment of exploration and capital expenditure, and the compliance obligations unique to the sector. It reflects the fiscal frameworks that miners across Southern and East Africa contend with.

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What you will be able to do

  • Explain the fiscal regime that applies to mining and extractive operations.
  • Compute mineral and petroleum royalties under applicable formulas.
  • Apply capital allowances and special deductions for exploration and development.
  • Manage ring fencing and loss treatment specific to extractive projects.
  • Meet the compliance and reporting obligations unique to the sector.
  • Anticipate revenue authority focus areas in extractive sector audits.

Course outline

  1. 01The extractive fiscal regime
  2. 02Mineral and petroleum royalties
  3. 03Exploration and capital expenditure
  4. 04Capital allowances and deductions
  5. 05Ring fencing and loss treatment
  6. 06Sector compliance and reporting
  7. 07Audit focus areas in mining
  8. 08Fiscal stability and agreements

Who should attend

Tax and finance managers, financial controllers and compliance staff in mining, oil, gas and other extractive companies and their advisors.

Dates, venues and fees

DatesVenueDaysFeeCalendarRegister
28 Sep to 2 Oct 2026Harare5US$1,800Closed
5 to 9 Oct 2026Accra5US$1,800Register
12 to 16 Oct 2026Lagos5US$1,800Register
19 to 23 Oct 2026Dubai5US$1,800Register
26 to 30 Oct 2026Johannesburg5R18,000Register
2 to 6 Nov 2026Cape Town5R18,000Register
9 to 13 Nov 2026Durban5R18,000Register
16 to 20 Nov 2026Pretoria5R18,000Register
23 to 27 Nov 2026Nairobi5US$1,800Register
30 Nov to 4 Dec 2026Dar es Salaam5US$1,800Register
7 to 11 Dec 2026Lusaka5US$1,800Register

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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