III: Departmental mining fee

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Article 1587

French General Tax CodeIn force

Updated 7 Nov 2023

I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by holders of mining permits and by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France.

This royalty does not apply to hydrocarbons extracted from deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016 on maritime areas under the sovereignty or jurisdiction of the French Republic.

Where there are several baselines, the one closest to the coast is used.

II. - 1° From 1 January 2023, the rates of the departmental mining royalty are set at:

- €36.60 per kilogram of gold contained for gold ores;

- €70.90 per quintal of uranium contained for uranium ores;

- €32.10 per tonne of tungsten oxide (WO3) contained for tungsten ores ;

- €59.40 per quintal of silver contained for silver ores;

- €140.30 per thousand net tonnes delivered for bauxite;

- €185.50 per thousand net tonnes delivered for fluorite;

- for sodium chloride:

- €176.50 per thousand net tonnes delivered for salt extracted by blasting;

- €104.20 per thousand net tonnes delivered for salt extracted in solution by drilling and delivered refined;

- €34.20 per thousand tonnes of sodium chloride content for salt extracted in solution by drilling and delivered in solution;

- €136.20 per hundred net tonnes extracted for coal;

- €1,731.50 per hundred net tonnes extracted, for crude oil deposits;

- €8.10 per net tonne delivered for propane and butane ;

- €7.20 per net tonne delivered for degasolining petrol;

- €1.90 per tonne of sulphur contained for sulphur ores other than iron pyrites ;

- €212.50 per thousand net tonnes delivered for brown coal with a calorific value equal to or greater than 13 MJ/kg;

- €57.80 per thousand net tonnes delivered for brown coal with a calorific value less than 13 MJ/kg;

- €80.30 per 100,000 cubic metres extracted at 1 bar and 15° C for carbon dioxide ;

- €359.10 per thousand net tonnes delivered for bituminous or asphaltic limestones and sandstones (not intended for distillation to produce oils or gasolines);

- €12.40 per thousand net tonnes delivered for carbobituminous shales and bituminous shales (to be processed by distillation to extract oils and gasolines) ;

- €122.90 per thousand net tonnes delivered for iron pyrite;

- €86.20 per thousand net tonnes delivered of iron ores;

- €3.30 per tonne of antimony contained in antimony ores;

- €146.20 per hundred tonnes of lead contained in lead ores ;

- €122.90 per hundred tonnes of zinc contained in zinc ores;

- €28.90 per tonne of tin contained in tin ores;

- €4.70 per tonne of copper contained in copper ores;

- €164.10 per thousand tonnes of arsenic contained in arsenic ores;

- €14.30 per tonne of bismuth contained in bismuth ores ;

- €90.70 per hundred tonnes of manganese contained in manganese ores;

- €60.10 per tonne of molybdenum contained in molybdenum ores ;

- €12.30 per tonne of Li2O contained in lithium ores;

- €63 per hundred tonnes of K2O contained in potassium salts;

- €566.10 per 100,000 cubic metres extracted for natural gas deposits ;

1° bis For offshore deposits located up to a limit of 1 nautical mile beyond the baselines defined in Article 2 of Order No. 2016-1687 of 8 December 2016 relating to maritime areas under the sovereignty or jurisdiction of the French Republic, the rates of the departmental mining royalty are set at:

- €31.9 per 100,000 cubic metres extracted for natural gas;

- €111 per hundred net tonnes extracted for crude oil.

Where there are several baselines, the one closest to the coast is used;

1° ter (Repealed with effect from 1 January 2018);

1° quater (Repealed with effect from 1 January 2002).

2° The rates of the departmental mining royalty applicable, from 1st January 1954, to licensed mineral substances other than those mentioned in 1°, are fixed under the conditions provided for in II of article 1519 for the communal royalty.

III. - The rates referred to in 1° and 2° of II vary under the conditions provided for in the first paragraph of IV of article 1519.

Tariffs are expressed as provided for in the second paragraph of IV of article 1519.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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