Laos Gold Mine Investment Tax Checklist: Royalty 12%, Profit Tax 35%, All Calculated at Once
老挝金矿投资税费清单：权利金12%、利润税35%，一次算清
ລາຍການພາສີອາກອນສຳລັບການລົງທຶນຂຸດຄົ້ນຄຳຢູ່ລາວ: ຄ່າລິຂະສິດ 12%, ພາສີກຳໄລ 35%, ຄິດໄລ່ໃຫ້ຄັ້ງດຽວ
Published: 2026-07-08 · LaoPaniti legal guides
You are planning to invest in a gold mine in Laos, but faced with a pile of taxes and fees—royalty, profit tax, value added tax (VAT)... What exactly do you need to pay? At what rates? Let's sort it out for you today.
1. Mineral Resource Fee (Royalty): Gold Mine 12%, Calculated on Sales
According to the Law on Natural Resources Rates, the mineral resource fee for precious metals (gold, silver, platinum) is levied at 12% of the sales value of mineral products, without deducting any expenses. That is, when you sell a batch of gold ore, you pay directly 12% of the sales value. This fee must be paid on time in accordance with the method stipulated in the concession contract; arrears may lead to compulsory recovery of the project.
2. Profit Tax: 35% Tax Rate Applicable to Mining Operations
Pursuant to the Income Tax Law, the profit tax rate for mineral extraction concession business is 35%. This is higher than the general corporate tax rate and is a major cost for mining investment. Profit tax is calculated based on annual profits, but specific exemptions or reductions depend on the concession contract and current Lao policies.
3. Other Major Taxes and Fees
- Value Added Tax (VAT): Implemented according to the general rate under the Law on Value Added Tax (Amended), subject to the latest regulations.
- Natural Water Resource Fee: If mining uses natural water, this fee must be paid.
- Administrative Fees: Including enterprise registration fees, stamp duty, license/permit fees, etc., with relatively fixed amounts.
4. Practical Tips and Free Tools
Different mineral types and investment categories may result in different actual tax treatments. It is recommended to conduct a tax calculation for your specific project before investing. If you are unsure about which taxes apply to your gold mine project, you can consult the AI for free at 老法智, and also use tools such as contract review and trademark search.
Related reading:
- How to Calculate Mineral Resource Fee (Royalty) for Mining in Laos? Rates for Various Minerals
- How to Calculate Import and Export Duties in Laos? Practical Guide to HS Codes and Tariff Schedules
This article is compiled by 老法智 LaoPaniti for reference only and does not constitute legal advice.
FAQ
What is the royalty rate for gold mines in Laos?
According to the Law on Natural Resources Rates, the mineral resource fee for precious metals (gold, silver, platinum) is levied at 12% of the sales value of mineral products, without deducting expenses.
What is the profit tax rate for mineral extraction in Laos?
Pursuant to the Income Tax Law, the profit tax rate for mineral extraction concession business is 35%.
Besides royalty and profit tax, what other taxes must be paid for gold mine investment?
You also need to pay value added tax (VAT) at the general rate under the Law on Value Added Tax (Amended), natural water resource fee, and administrative fees such as enterprise registration fees, stamp duty, and license/permit fees.
Legal basis
- 《自然资源费率法》第相关条文条
- 《所得税法》第相关条文条
- 《增值税法（修订版）》第相关条文条
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