It is January 2026, and compliance with obligations regarding the National Mining Agency (ANM) requires immediate attention.
The Annual Fee per Hectare (TAH) is not merely a tax obligation; it is what guarantees the maintenance of your mineral asset. Failure to make this payment can results in the loss of titles.
The Deadline: January 2026
For holders whose Exploration Permits (or extensions) were published in the Official Gazette of the Union (DOU) during the 2nd Semester of 2025 (between July 1st and Dec 31st), the deadline for TAH payment is the last business day of this month, January 2026.
It is imperative to verify the publication date of your title. Deadline management in mining admits no errors, and the ANM maintains control over collection via the Integrated Collection and Control System (SINARC).
*It is worth noting that this year, according to the ANM, “there was an internal operational error, and the TAH due date regarding Exploration Permits published in the second half of 2025 was exceptionally recorded as February 2, 2026.” However, we would like to emphasize that, to ensure greater regulatory security, we recommend making the payment by the last business day of this month, as determined by ANM Resolution No. 120/2022.
Current Values and Calculation Base
The values applicable for this payment follow the update stipulated by ANM Resolution No. 196, of February 25, 2025, which entered into force in March of last year.
Consequences of Default
Brazilian Mining Regulation is clear regarding sanctions. Non-payment, partial payment, or late payment triggers an automatic administrative process.
1. Fine: Opening of collection proceedings with the application of a fine per permit (reference base value exceeding BRL 4,000.00, subject to adjustments).
2. Nullity of the Permit: If the debt (fee + fine) is not settled, the loss of the mining right occurs.
3. Active Debt: Enrollment of the amount in CADIN and judicial collection via the Federal Attorney General’s Office.
Liability Management: Installment Payment (ANM Resolution No. 155/2024)
If your company has outstanding TAH debts from previous fiscal years or fines already established, it is vital to use the current regularization mechanisms. ANM Resolution No. 155/2024 allows for administrative installment payments before enrollment in Active Debt.
Remember: default on just 3 installments cancels the agreement and sends the debt to Active Debt.
📷Generated by AI
