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The Complete Miner's Guide by Halada

Version 2.2

The yellow rectangle shows the part where the station equipment is given. In the event your standing isn't high enought or you are in an Outpost (player built), you are subject to taxes (shown by the green rectangle), which must be calculated apart from the refining yield. When we talk about the refining yield, we never include the taxes. The yield they give you in the refining window (in this case, 84.5%) is baloney as it doesn't take into account your specialized skills, so ignore it.

You will need a standing of 6.7 or more with the NPC corporation owning the station you want to refine at to get a 0% tax rate. Player controlled stations or Outposts follows another rule, as the corp owning the station can set the tax they want no matter the standing they have toward you.

All NPC/player controlled stations have a station equipment of 50%, while player built Outposts have an equipment ranging from 35% to 50%. Revelations introduced outpost upgrades, which can enhance the various utilities available at them. This however, is a costly business ­ the advanced refinery upgrade will cost 100bil to install. Thankfully, as we will see, it is possible to get a 100% refining yield with just a 40% equipment, and even with the 35% with the new implant (more later).

If you are too lazy, you can use this refining yield calculator online. The following tables are also a good reference which you can print and quickly have on hand:

As you can see, in most NPC stations (Empire/0.0), having Refining 5, Refinery Efficiency 4 and [Mineral ] Ore Processing 1 will fetch you a 100% yield already ! So if you live in Empire, don't go train Refinery Efficiency 5 for nothing and waste 2 weeks of training!