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

Mineral royalty rates

The royalty rate is either a percentage of the value of the mineral or a flat rate per tonne. Find the rates that apply to various minerals.

On this page:

    Depending on the mineral, the royalty rate payable under the Mineral Resources (Royalty) Regulation 2025 is either a percentage of the value of the mineral or a flat rate per tonne.

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

    Current rates

    The current royalty rates are listed below. For any mineral not listed below (that is, a mineral for which there is no specified rate in the Mineral Resources (Royalty) Regulation), the rate is 2.5% of the value and the royalty-free threshold applies.

    The value of a mineral (other than coal seam gas) is calculated by determining the gross value of the mineral and deducting certain permitted expenses.

    Royalty for coal seam gas is calculated in the same way as petroleum royalty.

    Select from the mineral types below to see the rate that applies and related information.

    All currency values are in Australian dollars (AUD).

    This includes:

    • cobalt
    • copper
    • gold
    • lead
    • nickel
    • silver
    • zinc.
    Rate Variable rate between 2.50% and 5.00% (varying in 0.02% increments) of value, depending on average metal prices
    Comments Rate for each return period is published in the Quarterly and annual metal prices and variable rates

    Processing discount applies (except gold and silver)

    Royalty-free threshold applies

    References Public ruling MRA002 Determination of royalty for prescribed and specified minerals

    Superseded royalty ruling MRA002 Determination of royalty for prescribed and specified minerals

    Schedule 1, ss.1–2 of the Mineral Resources (Royalty) Regulation 2025

    Quarterly and annual metal prices and variable rates

    Royalty calculations for prescribed and specified minerals

    Prescribed minerals—guide for QRO Online

    Rate
    • Mined for consumption outside Queensland—the higher of 10% of the value of the bauxite or $2.00 per tonne
    • Mined for consumption within Queensland, where bauxite mined for consumption outside Queensland was also sold, disposed of or used during the return period (relevant bauxite)—the higher of 75% of the calculated rate per tonne for relevant bauxite or $1.50 per tonne
    • Mined for consumption within Queensland, where no bauxite mined for consumption outside Queensland was sold, disposed of or used during the return period—$1.50 per tonne
    References Public ruling MRA003 Determination of royalty for certain minerals

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals

    Schedule 1, s.4 of the Mineral Resources (Royalty) Regulation 2025

    Bauxite—guide for QRO Online

    Rate Average price per tonne for coal sold, disposed of or used to 30 June 2022

    • Up to and including $100—7% of value
    • Over $100 and up to and including $150
      • First $100—7% of value
      • Balance—12.5% of value
    • Over $150
      • First $100—7% of value
      • Next $50—12.5% of value
      • Balance—15% of value

    Average price per tonne for coal sold, disposed of or used from 1 July 2022

    • Up to and including $100—7% of value
    • Over $100 and up to and including $150
      • First $100—7% of value
      • Balance—12.5% of value
    • Over $150 and up to and including $175
      • First $100—7% of value
      • Next $50—12.5% of value
      • Balance—15% of value
    • Over $175 and up to and including $225
      • First $100—7% of value
      • Next $50—12.5% of value
      • Next $25—15% of value
      • Balance—20% of value
    • Over $225 and up to and including $300
      • First $100—7% of value
      • Next $50—12.5% of value
      • Next $25—15% of value
      • Next $50—20% of value
      • Balance—30% of value
    • Over $300
      • First $100—7% of value
      • Next $50—12.5% of value
      • Next $25—15% of value
      • Next $50—20% of value
      • Next $75—30% of value
      • Balance—40% of value
    Comments Rate to be calculated separately for domestic (sold or disposed of for consumption, or used, within Queensland) and non-domestic coal
    References Public ruling MRA001 Determination of coal royalty

    Superseded royalty ruling MRA001 Determination of coal royalty

    Schedule 1, s.5 of the Mineral Resources (Royalty) Regulation 2025

    Coal—guide for QRO Online

    Rate 2.5% of value
    Comments Royalty-free threshold applies
    References Public ruling MRA003 Determination of royalty for certain minerals

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals

    Schedule 1, s.6 of the Mineral Resources (Royalty) Regulation 2025

    Precious stones and other minerals—guide for QRO Online

    Rate
    • Where average price per tonne is $100 or less—$1.25 per tonne
    • Where average price per tonne is more than $100
      • First $100—1.25% of value
      • Balance—2.5% of value
    Comments Processing discount applies
    References Public ruling MRA002 Determination of royalty for prescribed and specified minerals

    Superseded royalty ruling MRA002 Determination of royalty for prescribed and specified minerals

    Schedule 1, s.12 of the Mineral Resources (Royalty) Regulation 2025

    Royalty calculations for prescribed and specified minerals

    Iron ore—guide for QRO Online

    Rate 2.7% of value
    Comments Processing discount applies (except rare earths)

    Royalty-free threshold applies

    References Public ruling MRA002 Determination of royalty for prescribed and specified minerals (for manganese, molybdenum, tantalum and tungsten)

    Superseded royalty ruling MRA002 Determination of royalty for prescribed and specified minerals (for manganese, molybdenum, tantalum and tungsten)

    Public ruling MRA003 Determination of royalty for certain minerals (for rare earths)

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals (for rare earths)

    Schedule 1, s.8 of the Mineral Resources (Royalty) Regulation 2025

    Royalty calculations for prescribed and specified minerals

    Other metallic minerals—guide for QRO Online

    This includes:

    • anatase
    • ilmenite
    • leucoxene
    • monazite
    • rutile
    • zircon.
    Rate 5% of value
    References Public ruling MRA003 Determination of royalty for certain minerals

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals

    Schedule 1, s.9 of the Mineral Resources (Royalty) Regulation 2025

    Mineral sands—guide for QRO Online

    Mineral Rate (per tonne)
    Bentonite $1.80
    Calcite $1.00
    Clay shale $0.50
    Clay used for fired clay products $0.50
    Diatomite $1.50
    Dolomite $1.00
    Feldspar $0.75
    Gypsum $0.50
    Kaolin $1.00
    Lime, earth $0.50
    Limestone $0.75
    Magnesite $1.50
    Marble $1.00
    Mica $1.50
    Perlite $1.00
    Rock mined in block or slab form for building or monumental purposes $1.00
    Salt $1.50
    Sand, gravel and rock $0.50
    Silica $0.90
    Wollastonite $0.75

     

    References Public ruling MRA003 Determination of royalty for certain minerals

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals

    Schedule 1, s.3 of the Mineral Resources (Royalty) Regulation 2025

    Particular minerals—guide for QRO Online

    Rate The higher of $0.80 per tonne or the amount determined by the formula contained in Schedule 1, s.10(1)(b) of the Mineral Resources (Royalty) Regulation 2025.
    References Public ruling MRA003 Determination of royalty for certain minerals

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals

    Schedule 1, s.10 of the Mineral Resources (Royalty) Regulation 2025

    Phosphate rock—guide for QRO Online

    Rate The lesser of 10% or the percentage of the value of the oil processed from the oil shale determined by the formula contained in Schedule 1, s.11(2) of the Mineral Resources (Royalty) Regulation 2025
    References Public ruling MRA003 Determination of royalty for certain minerals

    Superseded royalty ruling MRA003 Determination of royalty for certain minerals

    Schedule 1, s.11 of the Mineral Resources (Royalty) Regulation 2025

    Processed oil shale—guide for QRO Online

    Rate Average price per kilogram for period

    • Up to and including $220—5% of value
    • More than $220
      • First $220—5% of value
      • Balance—10% of value
    Comments Royalty-free threshold applies
    References Schedule 1, s. 13 of the Mineral Resources (Royalty) Regulation 2025
    Last updated: 1 September 2025