Nigeria Revenue Service to Administer Mineral Royalties from 2026
In a significant policy shift, the Nigeria Revenue Service (NRS) will assume responsibility for collecting mineral royalties from mining sector operators nationwide, effective January 1, 2026. This change follows the enactment of the Nigeria Tax Laws 2025, signed by President Bola Tinubu on June 26, 2025, which empowers the NRS to administer all federally collectable revenue.
The decision emerged from a meeting in Abuja between the Minister of Solid Minerals Development, Mr. Dele Alake, and NRS Chairman Zacch Adedeji. Under the new arrangement, the Ministry of Solid Minerals Development will retain its technical and regulatory oversight, providing mineral pricing data, geological information, and industry coordination to support royalty administration.
A joint statement endorsed by both officials clarified that the transition aims to enhance transparency and efficiency in revenue collection while maintaining sector growth. “Both institutions have agreed to work closely together to ensure that operators are well-informed, and that the new royalty framework is implemented in a way that supports the growth and development of the solid minerals sector,” the statement noted.
To facilitate the transition, a nationwide sensitization program will be launched for mining operators, focusing on royalty filing and payment procedures under the new tax laws. Additionally, a modern, end-to-end digital royalty administration system is being developed to streamline processes.
Regular joint technical sessions will be held to address operational challenges and ensure smooth implementation. The Ministry and NRS have assured mining operators and the public of their commitment to an orderly, transparent, and supportive rollout of the new framework.
Operators are encouraged to continue meeting their filing and payment obligations as required and to actively participate in upcoming sensitization activities. This collaborative approach between regulatory and revenue authorities marks a pivotal step in formalizing Nigeria’s solid minerals sector and optimizing its contribution to national revenue.
