The State’s mineral royalties are collected in accordance with the Mining Act 1978, Mining (Royalties) Regulations 2025, the various State Agreement Acts that have been negotiated for major resources projects and the Taxation Administration Act 2003.
Royalties are payable on all minerals obtained from land the subject of a mining tenement. The following minerals are excluded if they occur on private land:
- limestone, rock or gravel
- shale - other than oil shale
- sand - other than mineral sand, silica sand or garnet sand or
- clay - other than kaolin, bentonite, attapulgite, or montmorillonite.
The holder of a Western Australian mining tenement, or someone authorised by the tenement holder, should:
- use Royalties Online to lodge a production report within 30 days after the end of a quarter
- use Royalties Online to lodge a royalty return within 30 days after the end of the quarter during which the relevant amount of the mineral was produced or obtained and
- pay royalty within 30 days after the end of the quarter during which the relevant amount of the mineral was produced or obtained.
See information and frequently asked questions about using Royalties Online.
Royalty rates
Show moreThe royalty rates for most minerals produced or obtained in Western Australia are provided in the Mining (Royalties) Regulations 2025 and, in some cases, the relevant State Agreement Act. Mineral royalties are collected using:
- the specific rate (amount per tonne according to quantity produced or obtained) or
- ad valorem (percentage of the royalty value).
| Specific rate royalty | Generally, specific rate royalties are used for low value construction and industrial minerals. They are calculated on the number of tonnes of the relevant mineral produced or obtained, and indexed every five years to reflect price movements over the preceding five years. The royalty rates for production between 1 July 2025 and 30 June 2030 are:
|
|---|---|
| Ad valorem royalty | Ad valorem royalties are calculated as a percentage of the total royalty value of the mineral, based on how the mineral is processed within Western Australia:
In some cases (such as nickel, and iron ore not exported), an alternative value applies, for example the London Metal Exchange or Steel Markets Daily/Platts. Allowable deductions include any reasonable costs incurred in transporting the mineral in the form it is first sold, including packaging materials used in transporting the mineral. |
| Gold rates | The rate of royalty is 2.5% of the royalty value of gold produced.
|
Gold prices and RBA rates
Show moreGold rates
The monthly average gold price for November 2025 is $6,274.97 per ounce (AUD).
| Month | Price per ounce (AUD) |
|---|---|
| October 2025 | $6,192.67 |
| September 2025 | $5,558.93 |
| August 2025 | $5,183.07 |
| July 2025 | $5,101.45 |
| June 2025 | $5,161.09 |
| May 2025 | $5,093.74 |
| April 2025 | $5,105.03 |
| March 2025 | $4,737.59 |
RBA rates
The average RBA rates for the September 2025 quarter are:
US$ 0.6544 Yen 96.48 Euro 0.5599 GBP 0.4851 RMB 4.6837
Use these rates for the conversion of all shipments/sales made, and/or any allowable deductions incurred, in that quarter.
| Quarter | US$ | Yen | Euro | GBP | RMB |
|---|---|---|---|---|---|
| June 2025 | 0.6408 | 92.6043 | 0.5654 | 0.4799 | 4.6341 |
| March 2025 | 0.6273 | 95.6581 | 0.5965 | 0.4982 | 4.5631 |
| December 2024 | 0.6536 | 99.4133 | 0.6120 | 0.5095 | 4.6977 |
| September 2024 | 0.6700 | 100.1286 | 0.6100 | 0.5155 | 4.8021 |
Make payments
Show moreMake royalty payments by Electronic Funds Transfer (EFT) within the prescribed time.
Make sure you reference the Payer Reference Code on the EFT transaction to ensure your payment is allocated against the correct payer/project(s).
| Bank | Commonwealth Bank of Australia |
|---|---|
| Account name | Department of Treasury and Finance – Royalty Revenue Account |
| BSB | 066-040 |
| Account | 12000048 |
ABN 66 012 878 629
Compliance
Show morePenalties for non-compliance
RevenueWA will monitor payment and reporting non-compliance under the Mining Act 1978. The Department of Mines, Petroleum and Exploration (DMPE) will apply any potential recovery action and issue penalties.
See information about penalties on the DMPE website.
Compliance assessment process
Royalty compliance assessments are carried out to ensure royalty payers are meeting their obligations.
Before an assessment, a Royalties Officer will contact the payer to advise of the proposed assessment, the data sample required and other documents that need to be provided.
When the assessment has been completed:
- findings are discussed with the royalty payer and they are given the preliminary assessment findings to comment on.
- a compliance report is finalised after comments are received and considered.
- If RevenueWA and the royalty payer agree on the assessment, a letter is issued to the royalty payer with the findings which may provide for a royalty payment adjustment.
- If RevenueWA and the royalty payer don’t agree on the assessment, briefings are provided to the relevant Ministers and further discussions are held with the royalty payer prior to written advice seeking a royalty payment adjustment.
- Royalty returns are amended (if required) to reflect the assessment findings and royalty payment adjustments are processed.
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