The Brazilian mining industry is governed by the Ministry of Mines and Energy (MME) and the Brazil Geological Survey (CPRM). The Mining Code of 1967 regulates all mineral exploration and extraction activity in the country. The code specifies deposits and mines, sets rules and regulations for authorization, concession, licensing and permits, and plans the duties of holders of mining rights and regulating authorities, among others.

Scope

The report outlines Brazil’s governing bodies, laws, mining licenses, mining rights and obligations and key fiscal terms, which includes royalty, corporate income tax, land owner royalty, annual tax, withholding tax, depreciation rates and value added tax (VAT).

Key Highlights

• The MME came into force with Law No. 3782 of July 22, 1960. It is an apex body for the formulation and administration of regulations relating to the mining and energy industries’ resources.

• The DNPM is a federal agency that reports to the MME, focuses on planning and promoting mineral exploration, and supervises geological and mineral technology.

The CPRM is a federal government organization under the jurisdiction of the MME, which is responsible for performing geological and hydrological surveys, and also provides directives for the strategic discovery of minerals

• The Mining Code of 1967 was adopted to encourage mineral exploration. The code defines deposits and mines, and sets requirements and conditions for obtaining authorization, concession, licenses and permits.

• An EIA study is mandatory for mining companies or concession holders to obtain a license to perform mining activities.

Reasons to Buy

Gain an overview of Brazil's mining fiscal regime.

Table of Contents

1 Executive Summary

2 The Brazilian Mining Industry – Governing Bodies

2.1 Ministry of Mines and Energy (MME)

2.2 National Department of Mineral Production (DNPM)

2.3 Brazil Geological Survey (CPRM)

2.4 Ministry of Science and Technology (MCT)

2.4.1 National Commission of Nuclear Energy (CNEN)

2.4.2 Industrias Nucleares do Brasil SA (INB)

3 The Brazilian Mining Industry – Governing Laws

3.1 The Mining Code

3.2 Law No. 4.118

3.3 Law No. 6.189

3.4 Law No. 9765

4 The Brazilian Mining Industry – Mining Licenses

4.1 Exploration Authorization System

4.2 Exploration Authorization Permit

4.3 Mining Concession System

4.4 Environmental Impact Assessment (EIA) Study for Mining Activity

4.5 Environmental Licensing for Mining Activity

5 The Brazilian Mining Industry – Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Brazilian Mining Industry – Key Fiscal Terms

6.1 Royalty

6.2 Corporate Income Tax

6.3 Land Owner Royalty

6.4 Annual Tax

6.5 Withholding Tax

6.6 Depreciation Rates

6.7 Value Added Tax

7 The Brazilian Mining Industry – Future Development

8 Appendix

8.1 What is this Report About?

8.2 Methodology

8.3 Secondary Research

8.4 Primary Research

8.5 Contact GlobalData

8.6 About GlobalData

8.7 GlobalData’s Services

8.8 Disclaimer

List of Tables

Table 1: The Mining Industry in Brazil – Fiscal Regime Terms and Other Taxe

Table 2: The Mining Industry in Brazil – Uranium Licensing Fees (BRL), 2014

Table 3: The Mining Industry in Brazil – Federal Royalty (%), 2014

Table 4: The Mining Industry in Brazil – Mining Taxation (%), 2014

Table 5: The Mining Industry in Brazil – Depreciation Rates (Years and %), 2014

List of Figures

Figure 1: The Mining Industry in Brazil – Commodity Mines at Different Stages (Number of mines), 2014

$995

Can be used by individual purchaser only

$2,985

Can be shared globally by unlimited users within the purchasing corporation e.g. all employees of a single company

Get in touch to find out about our multi-purchase discounts

reportstore@globaldata.com
Tel +44 (0) 20 7947 2960

Every customer’s requirement is unique. We understand that and can customize the report basis your exact research requirements pertaining to market insights, innovation insights, strategy and planning, and competitive intelligence. You can also avail the option of purchasing stand-alone sections of the report or request for a country specific report.

GDPR + CCPA Compliant

Personal and transaction information are kept safe from unauthorised use.

Recently Viewed Reports

Testimonial

“The GlobalData platform is our go-to tool for intelligence services. GlobalData provides an easy way to access comprehensive intelligence data around multiple sectors, which essentially makes it a one-for-all intelligence platform, for tendering and approaching customers.

GlobalData is very customer orientated, with a high degree of personalised services, which benefits everyday use. The highly detailed project intelligence and forecast reports can be utilised across multiple departments and workflow scopes, from operational to strategic level, and often support strategic decisions. GlobalData Analytics and visualisation solutions has contributed positively when preparing management presentations and strategic papers.”

Business Intelligence & Marketing Manager, SAL Heavy Lift

“COVID-19 has caused significant interference to our business and the COVID-19 intelligence from GlobalData has helped us reach better decisions around strategy. These two highlights have helped enormously to understand the projections into the future concerning our business units, we also utilise the project database to source new projects for Liebherr-Werk to use as an additional source to pitch for new business.”

Market Analyst & Management, Liebherr-Werk

Your daily news has saved me a lot of time and keeps me up-to-date with what is happening in the market, I like that you almost always have a link to the source origin. We also use your market data in our Strategic Business Process to support our business decisions. By having everything in one place on the Intelligence Center it has saved me a lot of time versus looking on different sources, the alert function also helps with this.

Head of Key Accounts, Saab AB

Having used several other market research companies, I find that GlobalData manages to provide that ‘difficult-to-get’ market data that others can’t, as well as very diverse and complete consumer surveys.

Marketing Intelligence Manager, Portugal Foods
Looking to stay on top of industry & market trends?

Sign up to receive regular alerts for our latest analysis and reports. No matter your industry focus, you can keep your finger on the pulse with our timely updates.

Related reports

View more Mining reports
Mining
New
Robotics in Mining - Thematic Intelligence
$1,950 | November 2022
Mining
New
Robotics in Mining: Energy Demand Optimisation
$250 | November 2022