Tanzania Mining CSR Regulations: Legal Compliance Guide for Mineral Right Holders

By GERPAT Solutions | Tanzania Natural Resources Governance & Mining Compliance

Understanding the Tanzania mining CSR regulations is essential for mineral right holders, mining investors, and companies seeking to meet their corporate social responsibility obligations in Mainland Tanzania. Mining corporate social responsibility (CSR) is not simply a voluntary charitable activity. It operates within a statutory framework that requires eligible mineral right holders to prepare credible annual CSR plans that address the environmental, social, economic, and cultural priorities of host communities.

The legal framework has undergone significant developments following amendments to the Mining (Corporate Social Responsibility) Regulations, 2023, and the High Court of Tanzania’s decision in Godfrey Mwita Kegoye and 4 Others v. Minister for Minerals and Another, [2026] TZHC 72, delivered on 28 January 2026.

The judgment invalidated the provisions establishing the former 60/40 allocation framework for CSR resources. At the same time, the statutory requirements governing annual CSR planning, local government involvement, project implementation and accountability remain important elements of compliance.

For mining companies, these developments make it necessary to review existing CSR plans, budgeting arrangements, community engagement procedures and project reporting systems.

This guide explains the principal legal requirements, the implications of the High Court decision and practical steps for managing mining CSR compliance in Tanzania.

1. Legal Framework Governing Mining CSR in Tanzania

The principal legal instruments relevant to mining corporate social responsibility include the following:

1. The Mining Act, Cap. 123, Revised Edition 2023

Section 136 establishes the statutory framework for CSR planning by mineral right holders. It requires an annual, credible CSR plan jointly agreed with the relevant local government authority or authorities, in consultation with the ministers responsible for local government and finance. The plan must take into account environmental, social, economic, and cultural activities based on the host community’s local government priorities.

Section 136 also requires submission of the plan to the relevant local government authority for consideration and approval. It defines host communities as inhabitants of the local area in which mining operations take place.

2. The Mining (Corporate Social Responsibility) Regulations, 2023, Government Notice No. 409 of 2023

These regulations provide the implementing framework for CSR planning, resource allocation, committee functions and project oversight. Their provisions must be read subject to the High Court’s decision concerning Regulation 4(4)(a) and (b).

3. The 2025 amendments to the CSR Regulations

Government Notice No. 563 of 2025 and Government Notice No. 692 of 2025 form part of the regulatory developments affecting CSR compliance. The amendments include changes to the Expert Committee’s composition and functions, submission timelines, mining licensees’ responsibilities and financial reporting.

Mining companies should consult the applicable consolidated regulations and official Government Notices when preparing or revising their compliance procedures.

2. The 2026 High Court Ruling on Mining CSR Resource Allocation

On 28 January 2026, the High Court of Tanzania delivered its decision in Godfrey Mwita Kegoye and 4 Others v. Minister for Minerals and Another, Miscellaneous Cause No. 000013576 of 2025, reported as [2026] TZHC 72.

The proceedings concerned Regulation 4(4)(a) and (b) of the Mining (Corporate Social Responsibility) Regulations, 2023. The applicants were residents of villages surrounding the North Mara Gold Mine in Tarime District, Mara Region.

The former 60/40 allocation framework

The challenged provisions established a framework under which CSR resources were allocated as follows:

60%: Projects implemented through the relevant district, town, municipal or city council.
40%: Projects implemented at village or host-community level.

The applicants challenged the legality of this allocation, arguing that it conflicted with the Mining Act and reduced the resources available to the communities directly affected by mining operations.

What did the Court decide?

The Court granted judicial review relief and:

Quashed the decision to enact Regulation 4(4)(a) and (b) as ultra vires.
Declared those provisions null and void for inconsistency with the Mining Act.
Prohibited their use, application and implementation.

The decision was based on the inconsistency between the impugned provisions and the parent legislation, as well as the failure to adequately consult the affected host communities during the relevant regulatory process.

The judgment is significant because it limits the ability of subsidiary legislation to alter the statutory framework established by Parliament.

What does the ruling mean for mining companies?

Mining companies should no longer treat the former 60/40 allocation formula as a valid basis for their CSR budgeting.

However, the judgment should not be interpreted as abolishing the entire CSR regulatory framework or as establishing every detail of a replacement allocation mechanism. Section 136 of the Mining Act continues to require annual CSR planning involving the relevant local government authority and consideration of host-community priorities.

Companies should therefore review their CSR arrangements against the judgment, the remaining applicable regulations and any subsequent official guidance or regulatory amendments.

3. The CSR Expert Committee: Composition and Responsibilities

The 2025 amendments restructured the Expert Committee responsible for reviewing and monitoring CSR projects.

Under the amended framework, the Committee includes:

The planning officer of the relevant local government authority, serving as chairperson.
Two representatives appointed by the mining licensee, one of whom serves as secretary.
The mining officer for the relevant area or the officer’s representative.
An engineer from the relevant local government authority.
A government legal officer from the relevant local government authority.
An environmental officer from the relevant local government authority.
A community development officer from the relevant local government authority.
An officer from the specific project being implemented under the relevant plan.

The Committee’s functions include reviewing CSR documentation, examining project designs and implementation schedules, assessing value for money, monitoring project quality and tracking implementation progress.

Responsibility for expert costs

Regulation 7(3), introduced through the 2025 amendments, provides that each participating party bears the cost of engaging its own experts.

Mining companies should incorporate this requirement into their CSR budgeting and committee procedures rather than assuming that they must fund every expert engaged by the local government authority.

The relevant regulatory text should be checked when determining the precise scope of each party’s obligations.

4. How to Prepare a Compliant Mining CSR Plan

A credible CSR plan should be developed through a documented process that connects community priorities with feasible projects, measurable outcomes and the applicable statutory approval procedure.

Step 1: Identify host-community priorities

Begin by identifying the communities directly affected by mining operations and determining their environmental, social, economic and cultural development priorities.

Companies should engage the relevant local government authorities and use appropriate community consultation methods to understand local needs.

Potential project areas may include:

Access to clean water and sanitation.
School facilities and educational infrastructure.
Healthcare facilities and community health initiatives.
Local employment, vocational training and skills development.
Roads and other community infrastructure.
Sustainable livelihoods and local economic development.

The appropriate priorities will depend on the circumstances of the mining operation and the needs of the affected communities.

Step 2: Document the consultation process

Maintain reliable records of community engagement and decision-making.

Useful records include meeting notices, attendance registers, minutes, written submissions, documented community priorities and records of how feedback was considered.

Where village resolutions or other formal records are obtained, retain copies in the company’s CSR compliance file.

These records can help demonstrate that the planning process was substantive, transparent and responsive to the affected communities.

The 2026 judgment particularly reinforces the importance of meaningful consultation when public authorities make decisions affecting host communities.

Step 3: Develop the project plan and budget

Translate identified priorities into a structured CSR plan.

For each proposed project, specify:

The intended beneficiaries and location.
The development objective and expected outcomes.
The proposed activities and implementation schedule.
The estimated cost and supporting budget.
The responsible project personnel or implementation arrangements.
The performance indicators and monitoring method.
The proposed maintenance and sustainability arrangements.

Technical assessments and bills of quantities should be obtained where appropriate, particularly for infrastructure projects.

Step 4: Coordinate with the Expert Committee

Submit relevant documentation for review under the applicable regulatory process.

The Committee’s technical and oversight functions can help identify design deficiencies, unreasonable costs, implementation risks and gaps in project documentation before execution.

Mining companies should maintain written records of committee recommendations and the actions taken in response.

Step 5: Submit the CSR plan to the relevant local government authority

Section 136(3) of the Mining Act provides for submission of the CSR plan to the relevant local government authority for consideration and approval.

Companies should comply with the applicable submission timelines and procedural requirements under the amended regulations.

The exact submission sequence, supporting documentation and deadlines should be confirmed against the current consolidated regulations and the relevant authority’s requirements.

Step 6: Retain evidence of approval and implementation

Keep the approved plan, relevant correspondence, budget records, project schedules and implementation evidence in a central compliance file.

A company should not assume that a draft plan, a committee discussion or proof of submission is equivalent to formal approval where approval is legally required.

5. Implementing and Monitoring CSR Projects

CSR compliance continues after the plan has been prepared and approved.

Mining licensees must pay close attention to their statutory implementation responsibilities and the reporting requirements under the amended framework.

Project execution and accountability

The applicable regulations place responsibility on mining licensees for implementing CSR projects and addressing implementation deficiencies.

Companies should establish clear internal accountability for procurement, contractor supervision, expenditure approval, project delivery and corrective action.

The implementation model should be assessed against the applicable regulations and the terms of the approved plan. A company should not assume that transferring money to a public authority, contractor or other third party automatically discharges its statutory responsibilities.

Quality control and value for money

CSR projects should be monitored against the approved technical specifications, project budgets and delivery schedules.

For construction projects, relevant controls may include:

Verification of materials and workmanship.
Inspection of completed project milestones.
Review of contractor invoices against work performed.
Documentation of delays, defects and corrective measures.
Confirmation that the completed facilities serve their intended beneficiaries.

The Expert Committee’s oversight functions should be incorporated into the company’s project monitoring arrangements.

Financial reporting and recordkeeping

Mining companies should maintain adequate records of CSR budgets, commitments, actual expenditure and project outcomes.

The 2025 amendments strengthened reporting and accountability requirements. Finance and corporate affairs teams should therefore establish a consistent reporting process that reconciles project expenditure with supporting documents.

Relevant records may include approved budgets, invoices, payment evidence, procurement records, inspection reports, completion certificates and expenditure summaries.

The applicable reporting format, submission deadlines and recipients should be verified under the current regulations.

6. Key Compliance Risks for Mining Companies

The legal developments create several areas requiring attention.

Risk 1: Continuing to use the invalidated allocation formula

Budgets or internal policies that continue to rely on the former 60/40 split should be reviewed. Companies should obtain appropriate advice on how to manage existing plans, prior commitments and expenditure arrangements.

Risk 2: Treating community engagement as a formality

Poorly documented consultation can weaken the credibility of CSR planning and increase disputes with affected communities. Engagement should be substantive, appropriately inclusive and properly recorded.

Risk 3: Missing statutory submission requirements

Companies should maintain a compliance calendar covering annual CSR planning, internal reviews, submission deadlines, approvals and reporting obligations.

Risk 4: Weak project and financial controls

Insufficient documentation, cost overruns, delayed implementation and poor quality control can undermine both regulatory compliance and community confidence.

Risk 5: Assuming that every CSR procedure remains unchanged

The 2025 amendments and the 2026 judgment must be considered together. Companies should not rely solely on older internal policies, outdated allocation templates or summaries of the original 2023 regulations.

7. Practical CSR Compliance Checklist

Mining companies operating in Mainland Tanzania should consider the following review:

Confirm the applicable statutory and regulatory requirements for the mineral right.
Review the CSR plan against section 136 of the Mining Act.
Remove reliance on the invalidated Regulation 4(4)(a) and (b) allocation formula.
Identify host-community priorities and retain evidence of meaningful engagement.
Confirm the Expert Committee’s composition and applicable responsibilities.
Check current submission deadlines and local government approval procedures.
Maintain approved project budgets, implementation schedules and performance indicators.
Establish appropriate procurement, quality assurance and financial reporting controls.
Retain evidence of implementation, monitoring and corrective action.
Seek clarification from the relevant authorities where the post-judgment procedure remains uncertain.

This checklist is a practical starting point, not a substitute for reviewing the applicable regulations and the circumstances of a particular mining operation.

Conclusion: Managing Mining CSR Compliance in Tanzania

The Tanzania mining CSR regulations establish an important framework for linking mineral development with the environmental, social, economic and cultural priorities of host communities.

The High Court’s decision in Godfrey Mwita Kegoye and 4 Others v. Minister for Minerals and Another [2026] TZHC 72 invalidated the provisions establishing the former 60/40 CSR allocation formula. The 2025 amendments also introduced important changes to committee oversight, submission procedures, implementation responsibilities and reporting.

Mining companies should respond by reviewing their CSR plans and internal controls, strengthening community engagement, maintaining reliable financial records and confirming the applicable approval and reporting requirements.

A well-managed CSR programme is more than an expenditure exercise. It is an essential part of responsible mining governance, transparent project delivery and constructive relationships with host communities.

How GERPAT Solutions Can Assist

GERPAT Solutions provides business advisory and corporate compliance support in Tanzania. For mining-related engagements, our services can include regulatory coordination, compliance documentation support, review of corporate procedures and assistance with navigating relevant administrative requirements.

Mining companies should obtain advice from appropriately qualified Tanzanian legal and mining professionals where a matter requires formal legal interpretation or representation.

GERPAT Solutions — Intellectual Property, Business Formation, Licensing & Corporate Compliance in Tanzania & Zanzibar.

Legal Disclaimer

This article is intended for general informational and educational purposes. It does not constitute legal advice, a formal legal opinion or a guarantee of regulatory approval.

Mining laws, subsidiary legislation, judicial decisions and administrative procedures may change. Readers should consult the current official legislation, applicable Government Notices, relevant authorities and appropriately qualified professionals before making decisions concerning CSR budgets, project approvals or mineral rights.

Tanzania Mining CSR Regulations: Legal Compliance Guide