NRS to Take Over Mineral Royalty Collection as Nigeria Implements New Tax Laws

Starting from January 1, 2026, the Nigeria Revenue Service (NRS) will assume responsibility for collecting mineral royalties from mining sector operators nationwide. The Ministry of Solid Minerals Development will continue to provide technical and regulatory oversight to support the sector’s growth.
This development followed a meeting between the Minister of Solid Minerals Development, Mr. Dele Alake, and the NRS Chairman, Zacch Adedeji, held at the Minister’s office in Abuja on Thursday. The purpose was to establish a collaborative framework for implementing the new arrangements.
The decision aligns with the recently enacted tax laws, which empower NRS to administer all federally collectable revenue and manage related accounts. A statement from Dare Adekanmbi, Special Adviser to the NRS Chairman, clarified that the transition will take effect on January 1, 2026, and was jointly endorsed by both Alake and Adedeji.
“The Ministry of Solid Minerals Development and the Nigeria Revenue Service wish to inform mining operators and the general public of the outcome of their meeting held on April 2, 2026, on the collaborative implementation of mineral royalty administration under the Nigeria Tax Laws 2025.
“Following the enactment of the laws by President Bola Tinubu on 26 June 2025, the administration of mineral royalties, effective January 1, 2026, has transitioned to NRS.
“The Ministry of Solid Minerals Development continues to serve as a vital technical partner, providing mineral pricing data, geological information, and industry coordination in support of the royalty process.
“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 said.
A joint nationwide sensitisation programme will be launched to guide operators on royalty filing and payment procedures under the new tax laws. Additionally, a modern digital royalty administration system will be developed to streamline processes. Regular technical sessions will also be held to address emerging issues and ensure smooth implementation.
“The Ministry of Solid Minerals Development and NRS wish to assure mining operators and the public that both institutions are fully aligned and committed to working together to implement the new royalty framework in a manner that is orderly, transparent, and supportive of the mining sector.
“Operators are encouraged to continue meeting their filing and payment obligations as required under the new tax laws, and to participate actively in the forthcoming sensitisation programme,” the statement concluded.