Mining CSR Tanzania: How the Annual Plan Is Agreed, Approved by the Council and Reported to the Mining Commission

Mining CSR in Tanzania is a legal duty, not a donation. This guide covers who must plan, how the council and two Ministers approve, the January 2026 High Court ruling on the 40/60 split, the December 2025 amendments, reporting dates, sanctions, how CSR differs from local content and the service levy, Zanzibar and a costed example.

What the law says about mining CSR

The CSR duty of a mineral right holder rests on one Act and one set of regulations, now amended once and cut back by one court ruling.

• The Mining Act, Cap. 123. We read the TanzLII text of the Mining Act as revised to 30 November 2019. Section 2 says the Act "shall apply to Tanzania Mainland." Section 22(u) tells the Mining Commission to "supervise and monitor the implementation of local content plan and corporate social responsibility by a mineral right holder".
• Section 105, corporate social responsibility. The TanzLII copy of the 2019 revised text lists section 105 as "Corporate social responsibility" in Part VIII. That Part also holds local content (sections 102 to 104) and the integrity pledge (section 106). Our reader could not reach the body of section 105, so we describe it from law firm summaries below.
• The Revised Edition 2023. The Office of the Solicitor General e-Library holds the Mining Act, Chapter 123 R.E. 2023, printed by the Government Printer. Its arrangement of sections places corporate social responsibility at section 136, local content at section 133, the integrity pledge at section 137 and suspension and cancellation at section 74.
• The CSR Regulations. The Mining (Corporate Social Responsibility) Regulations, 2023 were published as GN 409 of 2023 on 23 June 2023. The Mining Commission lists them on its regulations page. At publication they were in Kiswahili only.

What section 105 says, in the words of practitioners: FB Attorneys, writing on 24 June 2024, states that it requires every mineral right holder "to prepare a credible annual CSR plan". The plan is jointly agreed with the relevant local government authority, in consultation with the Ministers for local government and finance. It must take into account environmental, social, economic and cultural activities.

We cite section 105 for the 2019 text and section 136 for R.E. 2023. Confirm the R.E. 2023 number against the printed Act before quoting it in a filing or a reply to the Commission.

Who should read this

• Mining licence and special mining licence holders, whose CSR budgets are the largest and most closely watched.
• Prospecting licence holders, who are inside the Regulations too and often assume CSR starts only at production.
• Primary mining licence holders, the citizen small-scale miners, who must still agree a plan with their council.
• Processing, smelting and refining licence holders, also named by the Regulations.
• District, town, municipal and city councils and their planning officers, who review and approve the plans.
• Investors and lenders checking a licence before a share deal, since unmet CSR commitments now feature in licence cancellations.

For the licence itself, read our guide to the mining licence in Tanzania.

Who must prepare a CSR plan?

The Regulations apply to holders of mineral rights under Part IV of the Mining Act. Bowmans, writing on 25 July 2023, lists prospecting, gemstone prospecting, special mining, mining, primary mining, processing, smelting and refining licences. Clyde & Co, writing on 22 August 2023, gives the same classes.

Mineral dealers and brokers hold trading licences, not mineral rights over land. Neither law firm summary lists them, so we read them as outside the plan duty. Confirm with the Commission if your group holds both kinds of licence.

The plan is made for the host community: the villages, streets and wards where the mine sits. Each council with a licence area in it is a party, so a licence crossing two districts needs two agreements.

How is a CSR plan agreed and approved?

The plan passes through five desks before it is final. The sequence below follows Bowmans and Clyde & Co on GN 409 of 2023, updated for GN 692 of 2025.

1. Village and ward vetting. Proposed projects are discussed by the Ward Development Committee with the holder present. The council collects proposals and confirms the plan each October.
2. Experts committee review. Each council has a CSR committee of experts. It reviews the plan, drawings and timetable, and advises the council. Bowmans reported a 14-day review period in the original text.
3. Council decision. The council approves or rejects within 7 days of receiving the plan. A rejection gives reasons. Since GN 692 of 2025, the holder revises and resubmits within 14 days.
4. Ministerial approval. The council sends the approved plan to the Minister responsible for local government and the Minister for Finance. Under GN 692 of 2025 this is within 14 days of receiving the final plan; the original text allowed 30. The Ministers decide within 14 days through a joint committee.
5. Deemed approval and filing. If the Ministers do not respond, the plan is deemed approved after 21 days. The council returns the final plan to the holder within 7 days, and the holder files it with the Mining Commission.

If council and holder cannot agree the plan, Clyde & Co reports that either may refer the deadlock to the Regional Commissioner. Disputes during implementation follow the separate route in the dispute section below.

Who does what in the CSR cycle

Under the replaced regulation 6, the committee now has eight members. Clyde & Co lists the council planning officer as chair and two holder representatives, one of whom is secretary. The mining officer, a council engineer, a government legal officer, an environmental officer, a community development officer and a project officer complete it. Each party now pays for its own experts.

How large must the CSR budget be?

No fixed percentage. None of the sources we read sets the CSR budget as a share of turnover, profit or royalty. The holder sets an annual budget for the approved plan and must fund every project in it. Under GN 692 of 2025, the holder also bears feasibility studies and cost estimates.

The budget is shaped by the projects the council and villages put forward and the holder can carry. Three rules from the Regulations bite on it:

• Spend in the year. The budget is for the stated financial year. Unspent money carries forward to the next year, and the holder must explain the underspend to the council and the Commission.
• Report every payment. After the plan is executed, the holder reports in writing all payments to engineers, contractors and other personnel.
• Expect an audit. The Commission may audit CSR funds. Records are kept for at least five years.

Treat the CSR budget as a board decision with a paper trail. A figure that cannot be traced from the plan to invoices and site photographs will not survive an audit.

What did the High Court decide about the 40/60 split?

The original regulation 4(4) required CSR resources to be split 40% to village or street projects and 60% to district, town, municipal or city council projects. On 28 January 2026 the High Court at Musoma struck that down.

• The case. Godfrey Mwita Kegoye and 4 Others v Minister for Minerals and the Attorney General, Misc. Cause No. 429 of 2024, Musoma Sub-Registry. TanzLII holds the judgment; we could not open its text.
• The holding. Bowmans, writing on 16 March 2026, reports that the court found the Mining Act does not authorise dividing or redistributing CSR resources with councils. The 60% share diverted funds meant for host communities, and consultation was not shown.
• The orders. Certiorari quashing the Minister's decision to make regulation 4(4)(a) and (b), a declaration that they are void, and an order barring their use. African Mining Market reported on 17 March 2026 that "the remainder of the Regulations remain in force."

The split had been contested for years. The Guardian reported on 20 August 2024 that the miners' federation FEMATA asked for the shares to be reversed, and that the Deputy Minister promised a stakeholder review.

What it means now: plans should be built around the host community, with council projects included only where they serve that community. We have not seen a replacement rule or a report of an appeal. Clyde & Co's 2023 note tied the split to section 105(5) of the Act; the court's view, as reported, is that the Act does not support it.

What changed in December 2025?

The Minister for Minerals amended the Regulations by GN 692 of 2025, published on 19 December 2025. Clyde & Co, writing on 29 January 2026, summarised the changes:

• Committee. Regulation 6 replaced: eight members, the council planning officer as chair, a holder representative as secretary.
• Costs. New regulation 7(3): each party pays for its own experts.
• Revision. Regulation 8(3): a plan sent back must be revised and resubmitted within 14 days.
• Faster referral. Regulation 9(1): the council submits to the Ministers within 14 days, down from 30.
• Implementation. Regulation 15 replaced: the holder implements through its own procurement, hires a contractor or qualified person, bears all costs and reports quarterly.
• Contractor discipline. New regulation 16(6): the holder must instruct and correct an underperforming contractor so the project is completed as approved.

We found only one published summary of GN 692 of 2025. Treat the details as subject to the Gazette text.

When are CSR reports due?

Two reports run every year, both to the Mining Commission and copied to the council. Bowmans and Clyde & Co agree on the periods:

• Quarterly report. A detailed implementation and financial report within 14 days after each quarter ends.
• Annual report. Within 60 days after 31 December each year.

Councils also review the programme each financial year and report to the Commission. The holder and the council must run community training on the plan at least twice a year, according to Bowmans. The Commission's own Local Content and CSR Monitoring page shows that the two duties are monitored together. Our reader could not open it.

Annual CSR calendar

The quarterly dates assume calendar quarters. The Regulations as summarised do not say whether quarters follow the calendar or the July financial year, so confirm with the Commission. In a leap year, 60 days after 31 December is 29 February.

What happens if a holder does not comply?

Bowmans and FB Attorneys both report that breach of the Regulations is treated as a breach of the Mining Act, sanctioned under section 63. That is section 74 in R.E. 2023.

Section 63(2) bars action unless the authority "has first served on the holder a default notice specifying the grounds". The holder then has "a period of thirty days from the date on which the default notice was served" to put it right. Clyde & Co notes the Regulations do not say whether the Minister's appeal decision is final or open to court review.

This is not theoretical. In April 2026 the Minister announced the cancellation of 40 exploration licences, and unmet social responsibility commitments were among the reported grounds. Our mining annual rent guide sets out that episode. A default notice citing CSR should go to an advocate on the day it arrives.

How does CSR differ from local content and the service levy?

Holders often fold three separate duties into one community budget line. They have different laws, recipients and penalties.

The service levy rate changed on 1 July 2025. The Finance Act, 2025, as published by the Ministry of Finance, replaced "not exceeding 0.3 percent" with "of 0.25 percent" in sections 6(1)(v) and 7(1)(z) of Cap. 290. Daily News reported on 22 September 2025 that the levy is now a flat 0.25%.

Paying the service levy does not discharge CSR, and a CSR project does not reduce the levy. For procurement and ownership rules, read our guides to local content and procurement in mining and local content ownership checks. The levy itself is covered in our service levy guide.

Does the mining CSR duty apply in Zanzibar?

No. Section 2 limits the Mining Act to Tanzania Mainland, so section 105, GN 409 of 2023 and the Mining Commission's CSR oversight are Mainland matters.

• Zanzibar's own law. The Citizen reported on 28 November 2024 on a proposed Zanzibar mining law. We could not read an enacted text.
• What is unknown. Whether a Zanzibar law requires a CSR plan, and who would approve it, is unknown to us at this date.
• Local levies. Cap. 290 does not extend to Zanzibar, so the Mainland service levy does not apply there either.

Before committing to community projects on Unguja or Pemba, ask the Revolutionary Government of Zanzibar ministry responsible for minerals what applies.

Worked example: a medium-scale gold mine

This example is illustrative. The CSR budget is an assumption, not a legal rate. A Tanzanian company holds a 5 km2 gold mining licence in one Mainland district with two host villages. We assume:

• Turnover: TZS 150,000,000,000 a year from gold sales, with no VAT or excise in the figure.
• CSR budget: TZS 1,500,000,000 approved by the board for the July 2026 to June 2027 plan year.
• Plan year: approved in October 2026 after ward vetting.

Reading the figures. The CSR plan is spent by the company on projects. The service levy and rent are paid to government against control numbers. None offsets another.

The underspend. By June 2027 the dispensary contractor has billed TZS 100,000,000 of its TZS 300,000,000. The unbilled TZS 200,000,000 carries forward into the 2027/28 plan. The company explains the delay in its quarterly report and to the council.

The report dates. On calendar quarters, the October to December 2026 report is due by 14 January 2027. The annual report for 2026 is due by 1 March 2027.

The risk. If the company files nothing and the Commission serves a default notice on 1 April 2027, it has until 1 May 2027 to remedy. Missing that date puts a licence worth far more than TZS 1.5 billion at risk.

Zatra's professional fee for preparing the plan and reports is quoted separately from these amounts.

What to do now

1. Map the host community. List each village, ward and council touching every licence area.
2. Read the amended text. Obtain GN 409 of 2023 and GN 692 of 2025 in Kiswahili and work from both.
3. Remove the 40/60 split. Rebuild any plan that still allocates 60% to council projects by rule, and record the community's priorities.
4. Set the budget by board resolution. Tie each project to a cost estimate, feasibility study and contractor.
5. Join ward vetting early. Attend the Ward Development Committee meetings so projects are agreed before October.
6. Diarise the approval clock. Track the 7, 14 and 21-day steps and keep proof of each submission.
7. File the approved plan. Lodge the final plan with the Mining Commission once the council returns it.
8. Report every quarter. Send each quarterly report within 14 days and the annual report within 60 days after 31 December.
9. Keep the file five years. Hold contracts, invoices, payment records and site photographs ready for audit.
10. Answer notices fast. On a default notice, record the date of service and brief an advocate the same day.

Key dates and deadlines

How Zatra helps

Zatra's sector business permits service maps host communities, drafts the CSR plan with the council, tracks the approval clock and prepares quarterly and annual reports. We align the plan with the local content file, the mine closure and rehabilitation plan and the records a Mining Commission inspection will ask for. Our investment due diligence service checks CSR compliance before a licence deal. See also our Tanzania mining page, the government fees handbook and pricing.

Two cost buckets stay separate. Government charges, such as rent and the service levy, are paid by the client at the official rate against the authority's control number. Zatra's professional fee is quoted on its own and never mixed with them. CSR project spend goes from the company to its contractors.

The council, the Ministers and the Mining Commission make every approval and enforcement decision. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Default notices, disputes that may reach court, challenges to the Regulations and formal legal opinions go to Zatra's advocate.

Sources and status

Accurate as at 21 October 2026. Fees are from the Zatra fee register at 26 September 2026.

• Mining Act, Cap. 123: TanzLII, text as at 30 Nov 2019, ss.2, 22(u) and 63.
• Mining Act, 2019 revised text, PDF: TanzLII, arrangement of sections, Part VIII.
• Mining Act, Chapter 123 R.E. 2023: Office of the Solicitor General e-Library, issued 1 Jul 2025, arrangement of sections.
• The Corporate Social Responsibility Regulations, 2023: Mining Commission listing, title only read.
• Local Content and CSR Monitoring: Mining Commission, live 2026, title only read.
• Kegoye and 4 Others v Minister for Minerals and the AG: High Court, Musoma, 28 Jan 2026, record only.
• Finance Act, 2025: Ministry of Finance, Bill Supplement of 12 Jun 2025, Part XVI.
• The Mining (CSR) Regulations 2023: Bowmans, 25 Jul 2023.
• The Mining (CSR) Regulations, 2023: Clyde & Co, 22 Aug 2023.
• Amendments through GN 692 of 2025: Clyde & Co, 29 Jan 2026.
• High Court invalidates CSR allocation framework: Bowmans, 16 Mar 2026.
• High Court invalidates CSR allocation framework: African Mining Market, 17 Mar 2026.
• Compulsory community social responsibility: FB Attorneys, 24 Jun 2024.
• Mining firms: make communities the target for bulk of CSR funds: The Guardian, 20 Aug 2024.
• City service levy standardised at 0.25pc: Daily News, 22 Sep 2025.
• Zanzibar mining law: The Citizen, 28 Nov 2024, summary only.
• Zatra fee register lines F0283, F0621 and F0630: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 21 Oct 2026, as were all sources above.

Figures to confirm before you act

• Section 105 text: its subsections, including any budget rule in section 105(5); we could not open the body
• R.E. 2023 numbering: section 136 for CSR and section 74 for cancellation, read from the arrangement only
• GN 692 of 2025: the Gazette text; one law firm summary only
• Approval periods: the experts committee's review period after GN 692 of 2025
• Quarters: whether quarterly reports follow calendar or financial-year quarters
• After the ruling: any appeal, replacement allocation rule or Commission guidance
• Zanzibar: whether an enacted mining law requires a CSR plan

This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.