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Rates of the Mining Tax on Annual Profit

The mining tax on annual profit is calculated using progressive tax rates, with each rate applying to a portion of the operator's annual profit as determined on the basis of the operator's profit margin.

The operator's profit margin is calculated by dividing the operator's annual profit by the gross value of the annual output of all of the operator's mines.

The table below shows the tax rate that applies to each portion of the operator's annual profit per profit margin segment.

Profit margin Tax rate
First segment 0% to 35% 16%
Second segment More than 35%, up to 50% 22%
Third segment More than 50% 28%
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