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 in respect of the commodity sold, disposed of or used:

  • inside Queensland (domestic)
  • outside Queensland (non-domestic).

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


Office of State Revenue

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