Tax Considerations for Critical Minerals Value Addition

This report examines how resource-rich developing countries can utilize fiscal strategies, legal frameworks, and infrastructure to capture greater domestic value from critical minerals through local processing, refining, and manufacturing.

• Successful mineral value addition requires a combination of primary enablers—including stable institutional frameworks, reliable infrastructure, and a capable domestic market—and secondary enablers such as cost-based and production-based fiscal incentives.
• Fiscal measures like royalty adjustments and cost-based incentives can support downstream processing by impacting upfront capital costs, though these measures require careful calibration.

APA

,, E. O. (2025). Tax Considerations for Critical Minerals Value Addition. International Institute for Sustainable Development. https://www.iisd.org/publications/report/tax-considerations-critical-minerals

Chicago

,, Ekpen Omonbude. Tax Considerations for Critical Minerals Value Addition. International Institute for Sustainable Development, 2025. https://www.iisd.org/publications/report/tax-considerations-critical-minerals.

Wikipedia

{{cite report |last1=, |first1=Ekpen Omonbude |title=Tax Considerations for Critical Minerals Value Addition |publisher=International Institute for Sustainable Development |date=29 October 2025 |url=https://www.iisd.org/publications/report/tax-considerations-critical-minerals |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{2025tax, author = {,, Ekpen Omonbude}, title = {{Tax Considerations for Critical Minerals Value Addition}}, institution = {International Institute for Sustainable Development}, year = {2025}, month = oct, url = {https://www.iisd.org/publications/report/tax-considerations-critical-minerals}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }