CFEM: rate, base and recipients of the royalty.
The Financial Compensation for Mineral Exploitation: the rates in the annex to Law 8,001/1990 (as amended by Law 13,540/2017), the calculation base for each taxable event and how proceeds are split.
CFEM (Compensação Financeira pela Exploração de Recursos Minerais) is the compensation owed for mineral exploitation, the Brazilian mining royalty (Federal Constitution, art. 20, § 1). Among other events, it is triggered by the first outbound sale of a mineral good and by its consumption (Law 7,990/1989, art. 6, as amended by Law 13,540/2017). In 2025 sector collection was BRL 7.91 billion, up 6.3% on 2024 and the second-highest mark in the series, behind only 2021 (ANM, news item of 20 Jan 2026).
Rates by substance#
The rates are in the Annex to Law 8,001/1990, added by Law 13,540/2017, capped at 4% (art. 2, caput). The annex does not list which substances fall under "other mineral substances": check each substance's classification against the rule and with the ANM.
| Substance | Rate | Remark |
|---|---|---|
| Iron ore | 3.5% | The annex allows an exceptional reduction down to 2%, by ANM decision, under a decree. |
| Bauxite | 3% | |
| Manganese | 3% | |
| Niobium | 3% | |
| Rock salt (sal-gema) | 3% | |
| Diamond | 2% | |
| Other mineral substances (not listed) | 2% | Residual annex category; check the substance's classification. |
| Gold | 1.5% | |
| Rock, sand, gravel and similar for immediate use in construction | 1% | Applies when destined for immediate use in construction. |
| Dimension stone (ornamental rock) | 1% | |
| Mineral and thermal waters | 1% | Specific base for bottled and spa water (art. 2, §§ 11 and 12). |
Source: Law 8,001/1990, Annex, as amended by Law 13,540/2017, and the ANM FAQ. Tailings and waste rock of associated minerals used in other supply chains get a 50% rate reduction (Law 7,990/1989, art. 6, § 7).
| Recipient | Share |
|---|---|
| Federal District and Municipalities where production occurs | 60% |
| Federal District and States where production occurs | 15% |
| Federal District and Municipalities affected by mining without production in their territory | 15% |
| ANM (mining regulator) | 7% |
| CETEM (Mineral Technology Centre) | 1.8% |
| FNDCT (National Scientific and Technological Development Fund) | 1% |
| Ibama | 0.2% |
Calculation base#
The rate applies according to the event (Law 8,001/1990, art. 2, as amended by Law 13,540/2017): on sale, to gross sales revenue less the taxes levied on its commercialisation; on consumption, to gross revenue calculated using the current price of the mineral good, or of its like, in the local, regional, national or international market, or the reference value; on export, to calculated revenue, taking as base at least the parameter price set by the Federal Revenue Service or, absent one, the reference value.
The only deduction the statute provides for a sale is the taxes levied on commercialisation. For a sale, use the calculator only with gross revenue and that kind of tax. In transfers between establishments of the same company, or between affiliates or companies of the same group, characterised as a sale, the base is at least the current local, regional or national market price (art. 2, § 8). Whether current price or reference value applies to each mineral good is set by an ANM act preceded by public consultation (art. 2, § 10).
Due date and obligations#
According to the ANM FAQ, payment is monthly, due by the last business day of the second month following the taxable event. Late or non-compliant payment attracts monetary adjustment, interest and a fine (Law 8,001/1990, art. 2-B). CFEM is owed by the mining-right holder and by whoever exploits under the holder's rights; the lessor is secondarily liable and the assignee jointly liable for debts before the assignment is recorded (art. 2-A). The ANM cites the Annual Mining Report (RAL), in the same FAQ, as part of its oversight; the rule read here sets no calculation link between the RAL and CFEM.
The calculator is an estimate. The actual calculation base depends on ANM rules and decisions (parameter price, reference value, the iron-ore rate reduction). Confirm against the rule in force and with your tax adviser or accountant before using the figure in any model or document.