Trucking compliance in Delaware

A carrier whose principal place of business is in Delaware registers UCR with Delaware as its base state. For IFTA, Delaware taxes special diesel at $0.2200 a gallon in 4Q2026, in the bottom quarter of listed rates, number 41 of 46 US jurisdictions shown here.

UCR fee calculator IFTA calculator

1Diesel tax 4Q2026 $0.2200
2UCR base state DE
3UCR 2027, 0–2 trucks $55
4Form 2290 at 80,000 lb $550

DE special-diesel rate against the 4Q2026 median, lowest and highest of 46 US IFTA jurisdictions shown here, bars to scale.

UCR

Participates

IFTA diesel, 4Q2026

$0.2200

UCR 2027, 0–2 / 3–5 / 6–20

$55 / $167 / $333

HVUT, 55,000 lb / over 75,000

$100 / $550

UCR in Delaware

Delaware participates in the Unified Carrier Registration Agreement, which makes it the base state for any interstate carrier, broker, freight forwarder or leasing company whose principal place of business is here. You register once a year, through the national UCR system, and the fee is the same six-bracket federal schedule used everywhere: $55 for 0–2 vehicles, $167 for 3–5 and $333 for 6–20 in the 2027 registration year, rising to $54,165 above 1,000. The fee is set by federal rule (49 CFR 367), so it is the same whichever state you register through; what Delaware adds is enforcement — roadside officers in a participating state can check UCR status during an inspection.

Delaware also serves as a base state for carriers from non-participating jurisdictions — specifically, a carrier based in District of Columbia, Maryland, New Jersey or Vermont that has no office in a participating state may choose Delaware.

IFTA fuel tax in Delaware

Under the International Fuel Tax Agreement you owe Delaware fuel tax on every gallon you burn inside the state, worked out from your miles here and your fleet's average miles per gallon, and you get credit for tax paid on fuel you bought here. Delaware reported a special-diesel rate of $0.2200 per gallon for 4Q2026.

That puts Delaware at number 41 of 46 US IFTA jurisdictions shown here, 30 percent below the median of $0.3150. The low rate makes Delaware an attractive place to buy fuel only if you burn it here too — gallons bought here but run in a high-rate state leave you owing the difference on the quarterly return. The closest rates to Delaware's are Kentucky ($0.2200), New Hampshire ($0.2220), North Dakota ($0.2300).

A worked example

Run 1,000 miles in Delaware at 6.5 mpg and you burned 153.8 gallons here, which at $0.2200 is $33.84 of Delaware tax. If you bought 153.8 gallons in Delaware on that trip you have already paid $33.84 at the pump and owe nothing more; if you bought none, the whole $33.84 is due on the return. The IFTA calculator does this for every state on a trip.

Federal filings that apply in Delaware as everywhere

Heavy Vehicle Use Tax, IRS Form 2290: $100 a year for a 55,000 lb vehicle, $550 for anything over 75,000 lb, logging vehicles at 75 percent; due the last day of the month after first use.
Operating authority: $300 per authority type under 49 CFR 360.3T, a USDOT number at no charge, $10 per insurance filing.
Medical certificate: the 49 CFR 391.41 standards (20/40 vision, 70-degree field, forced whisper at 5 feet), renewed every 24 months, or 12 for some conditions.
Carrier lookup: check any USDOT or MC number in FMCSA's SAFER system before you lease on or hire.

Not on this page yet

Delaware's IRP apportioned-plate fees, intrastate operating-authority rules, size and weight limits and state DOT contacts are not published here, because they were not available from a source this site could cite on 2026-10-23. They are listed as gaps in the methodology and will be added when they can be sourced.

Sources: UCR Plan — FAQ; IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04); FMCSA final rule, 49 CFR 367.50 (FR Doc. 2026-17893, Docket FMCSA-2025-0655); IRS Form 2290 (Rev. July 2026), Tax Computation. Checked 2026-10-23.