Report on Payments to Governments

Gran Tierra Energy Inc.

10 July 2026

 

Gran Tierra Energy Inc.

Report on payments to governments for the year 2025

Introduction

Gran Tierra Energy Inc. ("Gran Tierra") has prepared the following report that sets out details of the payments made to governments for the year ended 31 December 2025 in accordance with the Reports on Payments to Governments Regulations 2014 (2014/3209) as amended by the Reports on Payments to Governments (Amendment) Regulations 2015 (2015/1928) and The Disclosure and Transparency Rule ("DTR 4.3A") issued by the Financial Conduct Authority.

This report is available for download from https://www.grantierra.com/sustainability/reporting/

Basis of preparation

The payments disclosed, which are on a cash basis in U.S Dollars, are based on where the obligation for the payment arose (i.e. at a project or corporate level). Where a payment or a series of related payments do not exceed £86,000, they are not required to be disclosed under the UK Regulations, however this has been disclosed in aggregate at a corporate level for clarity over obligations.

All of the payments disclosed in accordance with the Directive have been made to National Governments of Alberta, Colombia and Ecuador, either directly or through a Ministry or Department of the National Government and to Local Community Councils or municipalities in Canada, Colombia, Ecuador and the United States of America.

Taxes

This represents cash tax calculated on the basis of profits including income or capital gains. Income taxes are usually reflected in corporate income tax returns. The cash payment of income taxes occurs in the year in which the tax has arisen or up to one year later. Income taxes also include any cash tax rebates received from the Government or revenue authority during the year and excludes fines and penalties.

Royalties

This represents cash and in-kind royalties paid to Governments during the year for the extraction of oil or gas The terms of the royalties are described within Gran Tierra's 2025 Annual Report filed on form 10-K.

Fees

This represents supervision, licensing, permits, project assessment fees and other levies or consideration related to Gran Tierra's exploration and production contracts or to the overall management of our business.

Bonuses

This represents social investment program payments to the local communities or municipalities in Colombia.

Disclosure 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
Colombia	NATIONAL GOVERNMENT OF COLOMBIA	NATIONAL HYDROCARBON AGENCY OF COLOMBIA	-	74,057,067	-	-	-	-	-	74,057,067	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	NATIONAL GOVERNMENT OF COLOMBIA	DIRECTORATE OF NATIONAL TAXES AND CUSTOMS OF COLOMBIA	2,138,719	-	-	-	-	-	-	2,138,719	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	NATIONAL GOVERNMENT OF COLOMBIA		-	-	1,067,224	-	-	-	-	1,067,224	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF PUERTO ASIS		574,234	-	-	-	127,569	-	-	701,803	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF SAN MARTIN		439,523	-	-	-	192,525	-	-	632,048	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF VILLAGARZON		375,072	-	-	-	3,278	-	-	378,350	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	DISTRICT OF BOGOTA		349,745	-	-	-	-	-	-	349,745	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053.
Colombia	MUNICIPALITY OF MOCOA		227,657	-	-	-	96,622	-	-	324,279	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF RIO DE ORO		147,523	-	-	-	59,573	-	-	207,096	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF PIAMONTE		147,454	-	-	-	52,292	-	-	199,746	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF PUERTO GUZMAN		147,454	-	-	-	-	-	-	147,454	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	GOVERNMENT OF PUTUMAYO		-	-	-	-	95,785	-	-	95,785	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	MUNICIPALITY OF ORITO		63,226	-	-	-	14,523	-	-	77,749	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	INDIGENOUS COMMUNITY OF CABILDO AWA		-	-	77,050	-	-	-	-	77,050	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Ecuador	GOVERNMENT OF ECUADOR	SECRETARIAT OF HIGHER EDUCATION, SCIENCE, TECHNOLOGY AND INNOVATION	-	-	191,233	-	-	-	-	191,233	Paid in USD
Ecuador	GOVERNMENT OF ECUADOR	MINISTRY OF ENERGY AND NON-RENEWABLE NATURAL RESOURCES OF ECUADOR	-	-	457,000	-	-	-	-	457,000	Paid in USD
Ecuador	GOVERNMENT OF ECUADOR	CENTRAL BANK OF ECUADOR	-	36,238,959	-	-	-	-	-	36,238,959	Paid in USD
Ecuador	GOVERNMENT OF ECUADOR	INTERNAL REVENUE SERVICE	1,998,128	-	-	-	-	-	-	1,998,128	Paid in USD
Ecuador	DECENTRALIZED AUTONOMOUS MUNICIPAL GOVERNMENT OF QUITO	FINANCIAL MANAGEMENT	200,398	-	-	-	-	-	-	200,398	Paid in USD
Ecuador	SUPERINTENDENCY OF COMPANIES, SECURITIES, AND INSURANCE	FINANCIAL MANAGEMENT	188,159	-	-	-	-	-	-	188,159	Paid in USD.
Canada	GOVERNMENT OF ALBERTA	ALBERTA ENERGY AND MINERALS	-	3,459,968	607,773	-	-	-	-	4,067,741	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Paid $3,441,274 AB Crown Royalty Gas & Liquids Net of GCA - G94167206 A8HW and $18,694 Compensatory Royalty. $607,773 fees include Surface & Mineral Lease Rentals
Canada	GOVERNMENT OF ALBERTA	FORESTRY AND PARKS	-	-	1,533	-	-	-	-	1,533	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978.
Canada	GOVERNMENT OF ALBERTA	SERVICE ALBERTA LAND TITLES	-	-	12,261	-	-	-	-	12,261	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978.
Canada	ALBERTA BOILERS SAFETY ASSOCIATION		-	-	60,660	-	-	-	-	60,660	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Facility Licence Fee
Canada	GOVERNMENT OF ALBERTA	WESTERN CANADA SPILL SERVICE	-	-	8,581	-	-	-	-	8,581	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Well and Facility Fee
Canada	GOVERNMENT OF CANADA	INNOVATION, SCIENCE AND ECONOMIC DEVELOPMENT, CANADA	-	-	11,875	-	-	-	-	11,875	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Radio Licence Fee
Canada	GOVERNMENT OF CANADA		1,089,281	-	-	-	-	-	-	1,089,281	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Corporate Federal Income Tax instalments and Part XIII Non-Resident Tax.
Canada	GOVERNMENT OF ALBERTA	ALBERTA PETROLEUM MARKETING COMMISSION	-	8,674,552	-	-	-	-	-	8,674,552	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Oil paid in-kind royalties, carried by GTE. The value of in-kind payments was determined using the prevailing commodity prices at the time of transfer.
Canada	GOVERNMENT OF ALBERTA	OIL SANDS ADMINISTRATION AND STRATEGIC INFORMATION SYSTEM	-	132,026	-	-	-	-	-	132,026	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978.
Canada	GOVERNMENT OF ALBERTA	ALBERTA ENERGY FREEHOLD MINERAL TAX SECTION	233,592	-	-	-	-	-	-	233,592	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Freehold Mineral Tax.
Canada	GOVERNMENT OF ALBERTA	ALBERTA DEPARTMENT OF ENERGY	-	-	2,792,676	-	-	-	-	2,792,676	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Alberta Crown Land Sale.
Canada	GOVERNMENT OF ALBERTA	ALBERTA ENERGY REGULATOR	-	-	1,629,270	-	-	-	-	1,629,270	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Fees include Orphan Levy $831,812.20 & Provincial Admin $789,659.81 & Core Analysis $7,798
Canada	GOVERNMENT OF ALBERTA	ALBERTA FINANCE CORPORATE INCOME TAX SECTION	904,662	-	-	-	-	-	-	904,662	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Alberta Income Tax instalments.
Canada	GOVERNMENT OF ALBERTA	ALBERTA ENVIRONMENT AND PROTECTED AREAS	18,511	-	-	-	-	-	-	18,511	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Carbon Credit Purchases
Canada	MUNICIPAL DISTRICT OF GREENVIEW No 16		637,931	-	-	-	-	-	-	637,931	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	CLEARWATER COUNTY		548,223	-	-	-	-	-	-	548,223	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	CLEAR HILLS COUNTY		177	-	-	-	-	-	-	177	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	TOWN OF SEXSMITH		37,872	-	-	-	-	-	-	37,872	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	MUNICIPAL DISTRICT OF LESSER SLAVE RIVER		12,463	-	-	-	-	-	-	12,463	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	COUNTY OF WETASKIWIN No. 10		476,285	-	-	-	-	-	-	476,285	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	YELLOWHEAD COUNTY		52,023	-	-	-	-	-	-	52,023	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	PONOKA COUNTY		1,778,650	-	-	-	-	-	-	1,778,650	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	LETHBRIDGE COUNTY		121,142	-	-	-	-	-	-	121,142	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	RED DEER COUNTY		14,505	-	-	-	-	-	-	14,505	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	COUNTY OF GRANDE PRAIRIE No. 1		42,497	-	-	-	-	-	-	42,497	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	TOWN OF SYLVAN LAKE		5,557	-	-	-	-	-	-	5,557	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	BRAZEAU COUNTY		362,268	-	-	-	-	-	-	362,268	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	VULCAN COUNTY		52,010	-	-	-	-	-	-	52,010	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	LACOMBE COUNTY		384,574	-	-	-	-	-	-	384,574	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	COUNTY OF STETTLER No. 6		31,141	-	-	-	-	-	-	31,141	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	MUNICIPAL DISTRICT OF OPPORTUNITY No. 17		1,683	-	-	-	-	-	-	1,683	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	NORTHERN SUNRISE COUNTY		296	-	-	-	-	-	-	296	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property Taxes.
Canada	PROVINCE OF BRITISH COLUMBIA		-	68,957	12,233	-	-	-	-	81,190	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. BCOG Levy + Lease Rentals + Property Tax  = $12,233.  BC Crown Royalty $68,957
Canada	INDIAN OIL AND GAS CANADA		-	53,978	1,747	-	-	-	-	55,725	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978.  $53,978 IOGC - Royalty and $1.747 Lease Rentals
Canada	WOODLAND CREE FIRST NATION		-	-	6,081	-	-	-	-	6,081	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Surface lease Costs
Canada	GOVERNMENT OF CANADA	CANADA REVENUE AGENCY	766,919	-	-	-	-	-	-	766,919	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Income tax
United States of America	STATE OF DELAWARE		250,970	-	-	-	-	-	-	250,970	Paid in USD

Disclosure by Project

Country	Project Name	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes
Colombia	MIDDLE MAGDALENA BASIN	587,047	44,344,678	435,591	-	252,097	-	-	45,619,4137	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	PUTUMAYO BASIN	1,535,096	29,105,060	483,618	-	390,070	-	-	31,513,844	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	ENTITY WIDE	2,488,464	-	111,204	-	-	-	-	2,599,668	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	LLANOS BASIN	-	607,329	86,373	-	-	-	-	693,702	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	SINU BASIN	-	-	10,348	-	-	-	-	10,348	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	CATATUMBO BASIN	-	-	8,744	-	-	-	-	8,744	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Colombia	LOWER MAGDALENA BASIN	-	-	8,396	-	-	-	-	8,396	Paid in Colombian Pesos. Translated at the 2025 average foreign exchange rate of 4,053
Ecuador	CHANANGUE BLOCK	-	10,412,472	312,205	-	-	-	-	10,724,677	Paid in USD
Ecuador	CHARAPA BLOCK	-	18,358,758	195,000	-	-	-	-	18,553,758	Paid in USD
Ecuador	ENTITY WIDE (GRAN TIERRA ENERGY COLOMBIA GMBH)	2,386,685	-	-	-	-	-	-	2,386,685	Paid in USD
Ecuador	IGUANA BLOCK	-	6,964,800	141,028	-	-	-	-	7,105,828	Paid in USD
Ecuador	PERICO BLOCK	-	502,929	-	-	-	-	-	502,929	Paid in USD
Canada	CENTRAL AREA	3,843,939	9,939,085	4,419,617	-	-	-	-	18,202,641	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property taxes, royalties, land fees, IOGC, freehold mineral taxes and Crown land sale.
Canada	OTHER	325,747	146,540	184,465	-	-	-	-	656,752	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property taxes, royalties and land fees and Minister of Finance BC.
Canada	SIMONETTE AREA	279,825	570,619	166,131	-	-	-	-	1,016,575	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property taxes, royalties and land fees.
Canada	WAPITI AREA	328,976	1,601,211	213,286	-	-	-	-	2,143,473	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property taxes, royalties and land fees.
Canada	CLEARWATER AREA	14,442	132,026	149,316	-	-	-	-	295,784	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Property taxes, oil sands royalties and land fees.
Canada	ENTITY WIDE (GRAN TIERRA CANADA LTD.)	2,012,414	-	11,875	-	-	-	-	2,024,289	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. CRA tax instalments, Alberta tax instalments & Radio Licence Fee
Canada	ENTITY WIDE (GTE ALBERTA INC.)	766,919	-	-	-	-	-	-	766,919	Amounts paid in Canadian Dollars translated at the 2025 average foreign exchange rate of 1.3978. Income tax
United States of America	ENTITY WIDE (GRAN TIERRA ENERGY INC.)	250,970	-	-	-	-	-	-	250,970	Paid in USD

 

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