Certain small Businesses are exempt from paying Mineral Royalty but must still submit all Mineral Royalty returns. The following conditions must be met on an annual basis:
- The gross sales of the extractor in respect of all mineral resources transferred do not exceed R10 million during the year.
- The Royalty in respect of all the mineral resources transferred that would be imposed on the extractor for that year does not exceed R100 000.
- The extractor is resident of South Africa.
