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The Commissioner has updated several public rulings and practice directions. Learn more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Royalty for minerals and petroleum

Mineral and petroleum royalty payments are made to the owner of resources for the right to extract them. In Queensland, royalty is generally paid to us.

Aerial view of mining vehicles in a mining site Aerial view of mining vehicles in a mining site

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Home Ownership and Other Legislation Amendment Act
The Home Ownership and Other Legislation Amendment Act 2026 received Royal Assent on 22 October 2026.
6 November 2026
Updates to public rulings following the Home Ownership and Other Legislation Amendment Act
The Commissioner has updated several public rulings and practice directions.
23 October 2026
King’s Birthday office closure 2026
Our office will be closed on Monday 5 October for the King’s Birthday public holiday. We will reopen on Tuesday 6 October from 8.30am.
29 September 2026

Frequently asked questions

If you are a mining authority holder, you have an annual return period if:

  • the operation does not contain any mining leases, and we have not told you that the operation has a quarterly return period
    or
  • the operation contains at least one mining lease, and we tell you that the operation has an annual return period.

If you are a petroleum producer (including non-tenure holders who are being treated as a producer), you must lodge returns by a calendar quarter or a financial year.

Read about royalty return periods.

You can lodge returns via QRO Online. Learn how to lodge a royalty return.

Apart from a few exemptions, royalty is payable on all mineral and petroleum resources extracted in Queensland.

Where these resources are extracted from the area of a resource authority (such as a mining or petroleum lease), the holder of the authority is responsible for paying royalty. This applies even in situations where the holder allows someone else to extract minerals or petroleum.

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