In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.
Full Name of Director or Officer of Reporting Entity
Departments, Agency, etc… within Payee that Received Payments
Taxes
Royalties
Fees
Production Entitlements
Bonuses
Dividends
Infrastructure Improvement Payments
Total Amount paid to Payee
Notes
Burkina Faso
National Government of Burkina Faso
198,170,000
145,310,000
760,000
-
-
122,450,000
-
466,690,000
Paid in XOF and EUR.
Canada
Provincial Government of Quebec
13,440,000
-
670,000
-
-
-
-
14,110,000
Paid in CAD.
Canada
Mattagami First Nation
-
6,450,000
4,550,000
-
-
-
-
11,000,000
Paid in CAD and USD. Including payments made by suppliers on behalf of the Company.
Canada
Flying Post First Nation
-
3,470,000
6,040,000
-
-
-
-
9,510,000
Paid in CAD and USD. Including payments made by suppliers on behalf of the Company.
France
National Government of France
7,010,000
-
-
-
-
-
-
7,010,000
Paid in EUR.
Canada
Provincial Government of Ontario
-
-
720,000
-
-
-
-
720,000
Paid in CAD.
Canada
Municipal Government of Preissac
340,000
-
-
-
-
-
-
340,000
Paid in CAD.
Canada
National Government of Canada
130,000
-
100,000
-
-
-
-
230,000
Paid in CAD.
Canada
Metis Nation of Ontario
-
-
120,000
-
-
-
-
120,000
Paid in CAD.
Additional Notes:
Basis of Accounting The Schedule of Payments by Payee and the Schedule of Payments by Project (collectively, the "Schedules") prepared by IAMGOLD Corporation (the "Company") for the year ended December 31, 2025 has been prepared in accordance with the financial reporting provisions in Section 9 of the Extractive Sector Transparency Measures Act, Section 2.3 of the Extractive Sector Transparency Measures Act - Technical Reporting Specifications and Section 3 of the Extractor Sector Transparency Measures Act - Guidance (Version 2.1 - July 2018) (collectively the "financial reporting framework").
The Schedules are prepared to provide information to the Board of Directors of IAMGOLD Corporation and the Minister of Natural Resources Canada to assist in meeting the requirements of the Extractive Sector Transparency Measures Act. As a result, the Schedules may not be suitable for another purpose.
Basis of Presentation The Schedules have been prepared using the cash basis of accounting, as required by the financial reporting framework, and therefore exclude any accruals related to payments due to governments.
The Schedules include all cash payments made, without inclusion of cash inflows from a government. Where the Company makes a payment to a government that is net of credits from that government, the net payment amount has been presented.
Reporting currency All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2025, the Company's financial year end. The following closing exchange rates were used for the 2025 annual report:
USD/CAD 1.3715; USD/XOF 559.0642; USD/EUR 0.8523;
Rounding All figures have been rounded to the nearest US$10,000.
In-kind payments In-kind payments are measured at cost.
Control As required by the financial reporting framework, and except for the joint venture discussed below, the Company reports 100% of the payments made by entities controlled by the Company regardless of the Company's percentage of ownership in those entities. The Company has determined whether it controls an entity in accordance with International Financial Reporting Standards.
Joint ventures The Company holds a 70% interest in the Côté Gold Mine through an unincorporated joint venture, where the Company is the operator. Payments made directly by Côté Gold are included in the Company's ESTMA report at 100%, including the portion paid on behalf of the non-operator member who owns a 30% interest in Côté Gold.
Paid in CAD and USD. Including payments made by suppliers on behalf of the Company.
Canada
Westwood
13,780,000
-
760,000
-
-
-
-
14,540,000
Paid in CAD.
France
Euro Ressources
7,010,000
-
-
-
-
-
-
7,010,000
Paid in EUR.
Canada
IMG Corp
130,000
-
-
-
-
-
-
130,000
Paid in CAD.
Additional Notes:
Basis of Accounting The Schedule of Payments by Payee and the Schedule of Payments by Project (collectively, the "Schedules") prepared by IAMGOLD Corporation (the "Company") for the year ended December 31, 2025 has been prepared in accordance with the financial reporting provisions in Section 9 of the Extractive Sector Transparency Measures Act, Section 2.3 of the Extractive Sector Transparency Measures Act - Technical Reporting Specifications and Section 3 of the Extractor Sector Transparency Measures Act - Guidance (Version 2.1 - July 2018) (collectively the "financial reporting framework").
The Schedules are prepared to provide information to the Board of Directors of IAMGOLD Corporation and the Minister of Natural Resources Canada to assist in meeting the requirements of the Extractive Sector Transparency Measures Act. As a result, the Schedules may not be suitable for another purpose.
Basis of Presentation The Schedules have been prepared using the cash basis of accounting, as required by the financial reporting framework, and therefore exclude any accruals related to payments due to governments.
The Schedules include all cash payments made, without inclusion of cash inflows from a government. Where the Company makes a payment to a government that is net of credits from that government, the net payment amount has been presented.
Reporting currency All payments are reported in U.S. dollars which is the reporting currency of the Company. When the Company has made payments in currencies other than its reporting currency, it translates the payments using the exchange rate as at December 31, 2025, the Company's financial year end. The following closing exchange rates were used for the 2025 annual report:
USD/CAD 1.3715; USD/XOF 559.0642; USD/EUR 0.8523;
Rounding All figures have been rounded to the nearest US$10,000.
In-kind payments In-kind payments are measured at cost.
Control As required by the financial reporting framework, and except for the joint venture discussed below, the Company reports 100% of the payments made by entities controlled by the Company regardless of the Company's percentage of ownership in those entities. The Company has determined whether it controls an entity in accordance with International Financial Reporting Standards.
Joint ventures The Company holds a 70% interest in the Côté Gold Mine through an unincorporated joint venture, where the Company is the operator. Payments made directly by Côté Gold are included in the Company's ESTMA report at 100%, including the portion paid on behalf of the non-operator member who owns a 30% interest in Côté Gold.
