IAMGOLD : ESTMA 2025 Annual Report

Published: 2026-05-07 08:58:13 ET IMG.TO

Published on 05/07/2026 at 08:58 am EDT

Extractive Sector Transparency Measures Act - Annual Report

Reporting Entity Name

IAMGOLD Corporation

Reporting Year

From

2025-01-01

To:

2025-12-31

Date submitted

2026-05-07

Reporting Entity ESTMA Identification Number

E295691

Other Subsidiaries Included

(optional field)

Not Consolidated

Not Substituted

Attestation by Reporting Entity

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

Marthinus Theunissen

Date

2026-05-07

Position Title

Chief Financial Officer

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

2025-01-01

To:

2025-12-31

Reporting Entity Name

IAMGOLD Corporation

Currency of the Report

USD

Reporting Entity ESTMA Identification Number

E295691

Subsidiary Reporting Entities (if necessary)

Payments by Payee

Country

Payee Name

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

Paid in EUR.

Canada

Provincial Government of Ontario

720,000

Paid in CAD.

Canada

Municipal Government of Preissac

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

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.

Extractive Sector Transparency Measures Act - Annual Report

Reporting Year

From:

2025-01-01

To:

2025-12-31

Reporting Entity Name

IAMGOLD Corporation

Currency of the Report

USD

Reporting Entity ESTMA Identification Number

E295691

Subsidiary Reporting Entities (if necessary)

Payments by Project

Country

Project Name

Taxes

Royalties

Fees

Production Entitlements

Bonuses

Dividends

Infrastructure Improvement Payments

Total Amount paid by Project

Notes

Burkina Faso

Essakane

198,170,000

145,310,000

760,000

122,450,000

466,690,000

Paid in XOF

Canada

Cote Gold

9,920,000

11,450,000

21,370,000

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

Paid in EUR.

Canada

IMG Corp

130,000

Paid in CAD.

Additional Notes:

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.

Disclaimer

IAMGOLD Corporation published this content on May 07, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on May 07, 2026 at 12:57 UTC.