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Lodge your return

Returns must be lodged for each lease, extraction method and mineral using our online service.

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Register for Royalty Online Services

When you register for our Royalty Online Services (ROS) you can lodge and pay royalties.

To register, complete a user access form (PDF, 146.99 KB).

Once you have completed the registration form for ROS, you will receive an email with instructions to activate your account on our Identity Access Management (IAM) platform called Okta. The Okta platform provides strengthened security and single-sign-on functionality to our systems.

Royalty online services

  • You must list all operations on the user access form (PDF, 146.99 KB).
  • We will provide you with one username and password for an online account. Your account will give you access to all of the operations for which you lodge royalty returns.
  • Enter your bank account details when you go online and keep them up-to-date.
  • If you can't see all of your operations on your online account, contact us.

Help with online services

The user guides below provide instructions on accessing the system, resetting your password, lodging a return and lodging a nil return.

Coal

From 1 July 2024 , use the NSW coal royalties – Guidelines and Instructions for return lodgement.

For royalty periods before 1 July 2024, please contact Royalties for the guide.

Minerals other than coal

Refer to Royalty Online Services User Guide – Mineral return

Petroleum

Refer to Royalty Online Services User Guide – Petroleum return

What happens if you do not lodge a return

If you do not lodge a return a non-compliance report will be sent to the Department of Regional NSW.

You will also be charged interest and penalties if you are late paying the royalty.

  • Interest is calculated daily, from the date on which the royalty should have been paid until the day on which the royalty is paid.
  • The penalty is a percentage of the unpaid royalty.

Who must lodge and pay royalty

Coal and minerals

The holder of a mining lease or sublease is liable to lodge returns and pay royalty to the Crown on publicly and privately owned minerals that are recovered by the holder under the lease.

Petroleum

The holder of a petroleum title must pay royalty to the Crown in respect of all petroleum recovered by the holder of the title in the area comprised in the title.

Rates

Coal

The rate of royalty applied to the value of coal recovered depends on the mining method used to recover the coal.

Recovery method Royalty rate Royalty rate until 30 June 2024 Royalty rate Royalty rate from 1 July 2024
Open cut mining 8.2% 10.8%
Underground mining 7.2% 9.8%
Deep underground mining 6.2%8.8%
Minerals other than coal

Schedule 1 of the Mining Regulation 2016 lists all minerals that are subject to royalty at either:

  • a rate per tonne or
  • 4% of the value of the mineral recovered.

If the mineral appears on Schedule 6 of the Mining Regulation 2016, then royalty at a rate per tonne applies.

For minerals other than coal that are not on Schedule 6, royalty is calculated at 4% of the value of the mineral recovered.

Petroleum

If petroleum is recovered under a petroleum title or under a mining lease for coal, the prescribed annual rate of royalty is 10% of the value at the well-head of the petroleum.

Your responsibility

Royalty returns are lodged based on 'self-assessment'. This means it is the responsibility of the lease/title holder to lodge their returns and pay the correct amount of royalty by the due date.

  • If you hold a mining lease or sublease, you must lodge returns and pay a royalty on publicly and privately-owned minerals that are recovered.
  • If you have acquired a mining lease by transfer, you must pay duty on that transfer.
  • If you hold a petroleum title, you must lodge returns and pay a royalty for the petroleum recovered.

We're here to help

If you make a mistake when lodging or paying royalties, go to ‘create new revision’ for the return period that contains the error and make the necessary changes.

If you need help with revising a past lodgement, contact us.