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

Royalty for mining and petroleum

Mining 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.

Latest news announcements

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Disaster relief—Cyclone Alfred
We're ready to help if you're experiencing financial hardship resulting from Cyclone Alfred.
11 March 2025
Payroll tax and duties public rulings and practice direction updates
The Commissioner has updated payroll tax and duties public rulings and practice directions. See the updated rulings and direction.
3 March 2025
Legislation changes for transfer duty and payroll tax
The Revenue Legislation Amendment Bill 2024 was passed yesterday and will become law upon royal assent. It will make changes to transfer duty and payroll tax.
21 February 2025
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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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