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Production Tax Filing and Payment Information
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The Production Tax is the largest tax paid by the Minnesota mining industry. The tax is paid in lieu of property taxes on the mining and production of taconite, direct-reduced iron (DRI) and other iron-bearing materials.
Tax rate for 2022 Production: $3.063 per taxable ton.
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You must submit a Estimated Production Report (Form EPR) for the year by October 10.
You must file a Minnesota Production Tax Report (Form MT11) if you produce iron ore concentrate, taconite pellets, taconite chips or fines, DRI/iron nuggets, or other iron-bearing materials.
The Production Report is due annually by February 1.
The 2022 tax rate is $3.063 per taxable ton. The rate is determined each year based on changes in the national Gross Domestic Production Implicit Price Deflator.
To file your Production Tax Report, download Form MT11 and the instructions below:
After you complete your report, print a copy and mail it to:
Minnesota Department of Revenue
Mail Station 3331
600 N. Robert St.
St. Paul, MN 55146-3331
We will notify you of the total tax due by Feb. 14 and tell you the payment due to each county and the Minnesota Department of Iron Range Resources and Rehabilitation (IRRR).
You are required to make two payments per year to county auditors and the IRRR. The first half is due Feb. 24; the second half is due Aug. 24.
Note: Do not send payments to the Minnesota Department of Revenue.
