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

Processing discount for mineral royalty

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

On this page:

    Processing includes leaching, refining, smelting and solvent extraction electro winning (SX-EW).

    The discount is applied to the royalty payable.

    In the table below, you can find a list of discounted minerals, the minimum metal content required and the relevant discount.

    Mineral Minimum metal content Discount on
    processed mineral
    Cobalt 50% 20%
    Copper, iron ore 95% 20%
    Lead 95% 25%
    Tantalum, zinc 95% 35%
    Manganese 75% 35%
    Molybdenum 56% 20%
    Nickel 70% 20%
    Tungsten 89% 20%
    Last updated: 12 March 2026