# Depletion Allowance on Oil & Gas Royalties Explained
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> The depletion allowance lets royalty owners deduct a portion of income to reflect the reservoir being used up. Percentage vs. cost depletion, explained for mineral owners.

**URL:** https://www.buckheadenergy.com/learn/depletion-allowance
**Source:** Buckhead Energy (https://www.buckheadenergy.com/)
**Generated:** 2026-06-18 (heuristic; server-side extraction)

## Page Outline
- The Depletion Allowance for Royalty Owners
  - Percentage vs. cost depletion
  - Related reading
  - Frequently asked questions
  - Ready to Sell Your Mineral Rights?

## Related Pages
- [Capital gains when you sell minerals](https://www.buckheadenergy.com/resources/capital-gains-when-you-sell-mineral-rights)
- [Taxes on mineral rights you own](https://www.buckheadenergy.com/resources/taxes-on-mineral-rights-you-own)
- [Tax implications of selling](https://www.buckheadenergy.com/2026/tax-implications-selling-mineral-rights)

## About Buckhead Energy
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**Sell mineral rights:** https://www.buckheadenergy.com/sell
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