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4Q2026 · 46 jurisdictions
IFTA fuel tax: what you owe each state
IFTA settles fuel tax on where you burned diesel, not where you bought it. Enter miles and gallons by state and the calculator works out your fleet mpg, the taxable gallons in each jurisdiction, the credit for tax paid at the pump and the net owed or refunded — at the 4Q2026 rates, which run from $0.1900 to $0.9790 a gallon.
- 1Highest rate $0.9790
- 2Lowest rate $0.1900
- 3Median $0.3150
- 4Surcharge states listed KY · VA
IFTA net tax calculator
Add a row per jurisdiction. Gallons bought is fuel purchased (tax-paid) in that state; miles is total miles run there, including off-highway if your state does not exempt them.
| State | Miles | Taxable gal | Rate (+sur) | Tax due | Paid at pump | Net |
|---|
How IFTA arithmetic works
Each quarter you report, for every member jurisdiction, the miles you ran there and the tax-paid gallons you bought there. Your fleet's average mpg (total miles over total gallons) converts miles into taxable gallons per state. Tax due in a state is its taxable gallons times its rate; credit is the gallons you bought there times the same rate. The sum across states is one net figure, paid to or refunded by your base jurisdiction, which distributes it. Fuel bought in a high-rate state and burned in a low-rate one produces a refund; the reverse produces a bill.
Two jurisdictions in this table — Kentucky and Virginia — add a surcharge to diesel. The surcharge is owed on taxable gallons but is never collected at the pump, so it cannot be offset by buying fuel there; it is always a net payment. Kentucky's is $0.1050 on top of $0.2200, Virginia's $0.1430 on top of $0.3360.
4Q2026 special-diesel rates, all listed jurisdictions
| State | Diesel $/gal | Surcharge | vs median |
|---|---|---|---|
| Alabama | $0.3100 | — | -2% |
| Arkansas | $0.2850 | — | -10% |
| Arizona | $0.2600 | — | -17% |
| California | $0.9790 | — | 211% |
| Colorado | $0.3350 | — | 6% |
| Connecticut | $0.4990 | — | 58% |
| Delaware | $0.2200 | — | -30% |
| Florida | $0.4097 | — | 30% |
| Georgia | $0.3730 | — | 18% |
| Iowa | $0.3250 | — | 3% |
| Idaho | $0.3200 | — | 2% |
| Illinois | $0.7380 | — | 134% |
| Kansas | $0.2600 | — | -17% |
| Kentucky | $0.2200 | $0.1050 | -30% |
| Louisiana | $0.2000 | — | -37% |
| Massachusetts | $0.2400 | — | -24% |
| Maryland | $0.4745 | — | 51% |
| Maine | $0.3120 | — | -1% |
| Michigan | $0.5240 | — | 66% |
| Minnesota | $0.3260 | — | 3% |
| Missouri | $0.2950 | — | -6% |
| Mississippi | $0.2400 | — | -24% |
| Montana | $0.2975 | — | -6% |
| North Carolina | $0.4100 | — | 30% |
| North Dakota | $0.2300 | — | -27% |
| Nebraska | $0.3180 | — | 1% |
| New Hampshire | $0.2220 | — | -30% |
| New Jersey | $0.5610 | — | 78% |
| New Mexico | $0.2100 | — | -33% |
| Nevada | $0.2700 | — | -14% |
| New York | $0.3805 | — | 21% |
| Ohio | $0.4700 | — | 49% |
| Oklahoma | $0.1900 | — | -40% |
| Pennsylvania | $0.7410 | — | 135% |
| Rhode Island | $0.4000 | — | 27% |
| South Carolina | $0.2800 | — | -11% |
| South Dakota | $0.2800 | — | -11% |
| Tennessee | $0.2700 | — | -14% |
| Texas | $0.2000 | — | -37% |
| Utah | $0.3790 | — | 20% |
| Virginia | $0.3360 | $0.1430 | 7% |
| Vermont | $0.3100 | — | -2% |
| Washington | $0.5950 | — | 89% |
| Wisconsin | $0.3290 | — | 4% |
| West Virginia | $0.3570 | — | 13% |
| Wyoming | $0.2400 | — | -24% |
Not listed: OR (oregon levies a weight-mile tax instead of a fuel tax; no ifta diesel rate is listed.); IN (indiana filed split rates and a fuel-tax holiday notice with ifta, inc. this year, so a single 4q2026 diesel rate is not shown here; check the ifta rate matrix and indiana dor bulletins.); AK (not an ifta member jurisdiction.); HI (not an ifta member jurisdiction.); DC (not an ifta member jurisdiction.). IFTA, Inc. notes the 4Q2026 matrix is not final until December 4, 2026, and each jurisdiction is responsible for its own reported rate.
Source: IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04). Checked 2026-10-23.