Considérations fiscales relatives à l’accroissement de la valeur ajoutée des minéraux critiques

The report argues that fiscal incentives are secondary to 'primary' non-fiscal conditions—such as stable regulatory frameworks, reliable energy and transport infrastructure, and clear national strategies—which are essential for the commercial viability of mineral processing. Using case studies from countries like Indonesia, Australia, and Zambia, it examines tools such as variable royalty rates, investment tax credits, and export restrictions. It warns that without rigorous economic modelling, policies like export bans or tax holidays can lead to significant revenue losses, deterred investment, or the support of commercially unviable projects.

• Fiscal incentives are insufficient for stimulating mineral value addition if 'primary' non-fiscal conditions are not met. These primary conditions include a clear national critical minerals strategy, stable regulatory and institutional frameworks, reliable infrastructure (specifically affordable energy and transport), domestic market absorption capacity, and available investment funds.
• Production-based fiscal incentives, such as reducing royalty rates for refined products compared to raw ores, can encourage downstream investment but risk reducing short-term government revenue. For example, South Africa applies royalties between 0.5% and 5% for refined minerals, compared to 0.5% to 7% for unrefined resources.
• Cost-based incentives, including accelerated depreciation and investment tax credits, help reduce initial financial burdens and improve cash flow for capital-intensive refining projects. Australia's 2024 legislation includes a 10% production tax credit for companies building critical mineral processing facilities.
• Export restrictions, such as bans on raw ore exports, are frequently used to force domestic processing but yield mixed results. While Indonesia successfully increased nickel matte production after reinstating an export ban in 2020, similar restrictions in Zimbabwe on chrome ore led to a decline in overall production due to a lack of export destinations.
• Special Economic Zones (SEZs) are used to attract downstream investment by offering concentrated benefits such as corporate tax holidays and customs exemptions. Indonesia's Morowali Industrial Park (IMIP) provides corporate tax exemptions for up to 20 years for nickel smelting and refining.
• The report emphasizes that governments must use independent economic modelling to ensure that the financial benefits of an integrated project (extraction, processing, and refining) exceed the revenues that would be generated by simply exporting raw concentrates.

APA

International Institute for Sustainable Development (2025). Considérations fiscales relatives à l’accroissement de la valeur ajoutée des minéraux critiques. https://www.iisd.org/system/files/2026-04/tax-considerations-critical-minerals-fr.pdf

Chicago

International Institute for Sustainable Development. Considérations fiscales relatives à l’accroissement de la valeur ajoutée des minéraux critiques. 2025. https://www.iisd.org/system/files/2026-04/tax-considerations-critical-minerals-fr.pdf.

Wikipedia

{{cite report |author=International Institute for Sustainable Development |title=Considérations fiscales relatives à l’accroissement de la valeur ajoutée des minéraux critiques |date=October 2025 |url=https://www.iisd.org/system/files/2026-04/tax-considerations-critical-minerals-fr.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{internationalinstituteforsustainabledevelopment2025considrations, author = {{International Institute for Sustainable Development}}, title = {{Considérations fiscales relatives à l’accroissement de la valeur ajoutée des minéraux critiques}}, institution = {International Institute for Sustainable Development}, year = {2025}, month = oct, url = {https://www.iisd.org/system/files/2026-04/tax-considerations-critical-minerals-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }