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Paying a different amount of the extraction tax for mining activities

  • Bauen und Immobilien
  • Abfall und Umweltschutz 



    	    

		    
If you have a permit for the commercial extraction of natural resources or own a mine, you must pay an annual extraction tax. Different levy rates may be set for certain mineral resources or areas.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Does your mining company have a mining license to extract certain mineral resources in a defined area in Germany? Or are you the owner of mining property? If so, you must pay an annual extraction tax, which is determined in advance by the responsible mining authority.        

     For mining permits for certain mineral resources or in certain areas, the competent mining authorities may set different rates or a different scale. Exemption from the extraction tax is also possible in principle.

								    

									    Requirements
  • You have a permit for the commercial extraction of mineral resources.
  • You extract non-mining mineral resources in the area covered by the permit.
  • The following conditions for exemption from the extraction tax are not met:      
    
 
    • You are extracting the mineral resources exclusively for technical extraction reasons and
  • You do not exploit the mineral resources commercially.