Calculating mining royalty

Your mining royalty liability is calculated using rates set out in Schedule 3 of the Mineral Resources Regulation 2013. Knowing what rates apply to particular minerals will help you calculate your liability.

No royalty is payable on the first $100,000 of the combined value of certain minerals sold, disposed of or used in a financial year (the royalty-free threshold).

A royalty discount applies for base metals processed within Queensland to a particular metal content.

For some commodities, different rates apply depending on whether or not the commodity is consumed within Queensland.

This guide explains the royalty rate that applies to specific minerals, the available discounts and deductions, and the exemption threshold.

Contact

Office of State Revenue

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.