Mozambique Mining & Natural Gas Royalty Calculator
Calculate statutory mineral and hydrocarbon production taxes (Imposto sobre a Producao Mineira e Petrolífera), concession surface land fees, and fiscal takes under Lei n.º 20/2014 and Lei n.º 21/2014.
Resource Extraction Parameters
Statutory Royalty Schedules:
- Natural Gas (Lei 21/2014): 6% of Gross Wellhead Market Value
- Crude Oil (Lei 21/2014): 10% of Gross Market Value
- Rubies & Diamonds (Lei 20/2014): 10% of FOB Gross Production
- Gold & Platinum (Lei 20/2014): 6% of Gross Value
- Titanium, Heavy Sands & Coal: 3% of FOB Mine-mouth Value
Fiscal Royalty Assessment
📊 Statutory Breakdown Matrix
| Statutory Component | Amount / Metric |
|---|---|
| Gross Production Value (USD) | -- |
| Gross Production Value (MZN) | -- |
| Statutory Royalty Rate Applied | -- |
| Annual Surface Land Tax (Imposto Superfície) | -- |
| Provincial & Community Development Share (2.75%) | -- |
| Producer Net Revenue (After Royalty) | -- |
Community Revenue Allocation: Under Mozambique budget law, 2.75% of revenues generated from extractive extraction (mining and oil/gas) is legally earmarked for local community development projects in the extraction districts.
Mozambique Extractive Sector Legal Framework
Mozambique's mining and petroleum operations operate under strict regulatory regimes administered by the Ministerio dos Recursos Minerais e Energia (MIREME), INP (Instituto Nacional de Petroleo), and INAMI (Instituto Nacional de Minas).
1. Rovuma LNG & Gas (Lei 21/2014)
Offshore gas reserves in the Rovuma Basin (Area 1 Golfinho/Atum and Area 4 Coral South FLNG & Mamba) are governed by the Petroleum Law, applying a 6% production royalty alongside state equity participation via ENH (Empresa Nacional de Hidrocarbonetos).
2. Montepuez Rubies & Gemstones (10%)
Cabo Delgado hosts the world's most productive ruby deposit at Montepuez. Under Lei de Minas n.º 20/2014, precious gemstones are taxed at the maximum 10% royalty on gross rough valuation before export.
3. Moatize Coal & Heavy Sands (3%)
Major bulk mineral extraction, including Moatize metallurgical coal in Tete and Kenmare titanium / heavy mineral sands in Nampula (Moma), pays a 3% production tax calculated on FOB export sales value.
4. Local Community Benefit
Mozambican law mandates that 2.75% of total mining and petroleum royalties collected by the central treasury must be directly transferred to local district governments where extraction occurs to fund schools, healthcare, and water access.