MEF approves August mining royalty indices for regions and universities

The Ministry of Economy and Finance (MEF) approved the mining royalty distribution indices corresponding to the month of August 2026, which determine the amount corresponding to the regional governments, municipalities, and beneficiary national universities. The decision is contained in Ministerial Resolution No. 430-2026-EF/50, published in the official newspaper El Peruano on Monday, September 21, 2026 (Year XLIII, No. 19532, LEGAL NORMS section, page 7).

The regulation is based on Law No. 28258, the Mining Royalty Law, which defines the royalty as the economic consideration that subjects of mining activity pay to the State for the exploitation of metallic and non-metallic mineral resources. Article 8, numeral 8.2, establishes that the MEF distributes the resources collected under this concept monthly, within a maximum period of thirty (30) calendar days following the last payment date, among regional governments, municipalities, and national universities.

The Law’s Regulations, approved by Supreme Decree No. 157-2004-EF, set the calculation inputs in Article 16, while numeral 52.1 of Article 52 of Legislative Decree No. 1440, of the National Public Budget System, provides that the distribution indices are approved by ministerial resolution. The resolution bears the signature of Minister Elmer Cuba Bustinza and was signed in Lima on September 18, 2026.

What is approved and who is reached

Article 1 of Ministerial Resolution No. 430-2026-EF/50 approves the mining royalty distribution indices for August 2026 “to be applied to the beneficiary regional governments, local governments, and national universities,” according to the Annex “Mining Royalty distribution indices August 2026,” which is an integral part of the regulation.

The destinations of the resources are:

• Regional governments.
• Local governments (municipalities).
• National universities.

How the indices are calculated

The calculations to determine the indices are performed by the General Directorate of Public Budget of the MEF, based on information submitted by three entities:

• The National Institute of Statistics and Informatics (INEI), through Official Letters No. 000960-2025-INEI/JEF and No. 000790-2026-INEI/JEF.
• The National Superintendency of Customs and Tax Administration (SUNAT), with Official Letter No. 000269-2026-SUNAT/7B0000.
• The General Directorate of Higher University Education of the Ministry of Education (MINEDU), through Official Letters No. 03288-2025-MINEDU/VMGP-DIGESU, No. 00708-2026-MINEDU/VMGP-DIGESU, No. 01321-2026-MINEDU/VMGP-DIGESU, and No. 02100-2026-MINEDU/VMGP-DIGESU.

Publication and consultation of the annex

Article 2 of the resolution provides that the regulation and its Annex are published on the digital headquarters of the MEF (www.gob.pe/mef) on the same date as its publication in the official newspaper El Peruano. The Annex containing the indices per beneficiary entity is not reproduced in the bulletin and must be consulted on the ministry’s portal.

This is a monthly recurring act: every month, the MEF approves the indices that translate the collection of the mining royalty into percentages and amounts assignable to each subnational and university entity.

The approval of these indices is the mechanism that enables the effective transfer of mining royalty resources to regional governments, municipalities, and national universities; therefore, its monthly publication affects the cash flow of the beneficiary entities and the execution of their budgets. Since it covers a full month of collection, the indices for August 2026 set the reference with which those entities plan their expenses for the remainder of the fiscal year.

Source: El Peruano, Year XLIII, No. 19532, Monday, September 21, 2026, LEGAL NORMS section, page 7 (official reference: 2556371-1).