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
No official estimate found for this measure.
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
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.