Tax increaseIn effectLocal business taxationRegional

Mining tax on gold in French Guiana: 2025 rates raised to €709.47 and €1,418.94 per kilogram

The order of 8 December 2025, published on 19 March 2026, sets the rates of the mining tax on gold in French Guiana due for 2025 (General Tax Code, art. 1599 quinquies B; annex IV, art. 155 bis A): €709.47 per kilogram of gold extracted for small and medium-sized enterprises (previously €577.19) and €1,418.94 for other companies (previously €1,154.38). These rates are capped at 1% or 2% of the 2024 average annual gold price on the London market. The tax is based on the net mass of gold extracted the previous year and goes to the territorial authority of French Guiana.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
Impact on public finances

No official estimate found for this measure.

Effective date
20 March 2026

Measure impact

Gold mining companies in French Guiana: +€132.28 per kilogram for SMEs and +€264.56 for other companies compared with the previous rate.

Official references

Law number: Arrêté du 8 décembre 2025 (tarifs 2025 de la taxe minière sur l'or en Guyane)
Official Journal: JORF n° 0067 du 19 mars 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
20 March 2026

Entry into force

Application

Immédiate ou à la date prévue

Entrée en vigueur le lendemain de la publication
Completed
19 March 2026

Publication in Official Journal

Publication
Publication de l'arrêté du 8 décembre 2025 au JORF n° 0067