| Extractive Sector Transparency Measures Act - Annual Report | ||||||||||||||

| Reporting Entity Name | Gran Tierra Energy Inc. | ||||||||||||||||||||||||||||
| Reporting Year | From: | 1/1/2025 | To: | 12/31/2025 | Date Submitted | 5/29/2026 | |||||||||||||||||||||||
| Reporting Entity ESTMA Identification Number | E742342 | ● Original Submission | |||||||||||||||||||||||||||
| ○ Amended Report | |||||||||||||||||||||||||||||
Other Subsidiaries Included (optional field) | |||||||||||||||||||||||||||||
| Not Consolidated | |||||||||||||||||||||||||||||
| Not Substituted | |||||||||||||||||||||||||||||
| Attestation by Reporting Entity | |||||||||||||||||||||||||||||
| In accordance with the requirement 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 | Ryan Ellson | Date | 5/29/2026 | ||||||||||||||||||||||||||
| Position Title | Chief Financial Officer and Executive Vice President | ||||||||||||||||||||||||||||
| Extractive Sector Transparency Measures Act- Annual Report | |||||||||||||||||||||||||||||||||||
| Reporting Year | From: | 2025-01-01 | To: | 2025-12-31 | |||||||||||||||||||||||||||||||
| Reporting Entity Name | Gran Tierra Energy Inc. | Currency of the Report | USD | ||||||||||||||||||||||||||||||||
| Reporting entity ESTMA Identification Number | E742342 | ||||||||||||||||||||||||||||||||||
| 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 | ||||||||||||||||||||||||
| 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 | |||||||||||||||||||||||||||||||
| Additional Notes: | Royalties include royalties in-kind for $69,481,049 for Colombia, $33,630,314 for Ecuador, and $12,389,481 for Canada calculated using royalty volumes multiplied by 2025 average realized price of $56.54 per boe for Colombia, $61.53 per boe for Ecuador, and $21.71 per boe for Canada. | ||||||||||||||||||||||||||||||||||
| Extractive Sector Transparency Measures Act- Annual Report | ||||||||||||||||||||||||||||||||
| Reporting Year | From: | 2025-01-01 | To: | 2025-12-31 | ||||||||||||||||||||||||||||
| Reporting Entity Name | Gran Tierra Energy Inc. | Currency of the Report | USD | |||||||||||||||||||||||||||||
| Reporting Entity ESTMA Identification Number | E742342 | |||||||||||||||||||||||||||||||
| 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 | ||||||||||||||||||||||
| Colombia | MIDDLE MAGDALENA BASIN | 587,047 | 44,344,678 | 435,591 | 252,097 | 45,619,413 | 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 | ||||||||||||||||||||||||||||
| Extractive Sector Transparency Measures Act- Annual Report | ||||||||||||||||||||||||||||||||
| 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. | ||||||||||||||||||||||||||
| Extractive Sector Transparency Measures Act- Annual Report | ||||||||||||||||||||||||||||||||
| 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 | ||||||||||||||||||||||||||||
| Additional Notes: | Royalties include the following amounts of royalties in-kind: $42,656,754 for Middle Magdalena Basin, $26,422,662 for Putumayo Basin and $401,633 for Llanos Basin in Colombia and $9,565,545 for Chanangue Block, $17,038,846 for Charapa Block, $6,522,993 for Iguana Block, and $502,929 for Perico Block in Ecuador. Royalties in-kind were calculated using royalty volumes multiplied by 2025 average realized price of $56.54 per barrel for Colombia and $61.53 per barrel in Ecuador. All royalties in Canada were paid in-kind, calculated using an average realized price of $21.71. | |||||||||||||||||||||||||||||||