States / Iowa

IA · UCR participant · IFTA member

Trucking compliance in Iowa

A carrier whose principal place of business is in Iowa registers UCR with Iowa as its base state. For IFTA, Iowa taxes special diesel at $0.3250 a gallon in 4Q2026, in the middle half of listed rates, number 21 of 46 US jurisdictions shown here.

UCR fee calculator IFTA calculator

1234
  1. 1Diesel tax 4Q2026 $0.3250
  2. 2UCR base state IA
  3. 3UCR 2027, 0–2 trucks $55
  4. 4Form 2290 at 80,000 lb $550
IA$0.3250Median$0.3150Lowest$0.1900Highest$0.9790
IA 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
$0.3250
UCR 2027, 0–2 / 3–5 / 6–20
$55 / $167 / $333
HVUT, 55,000 lb / over 75,000
$100 / $550

UCR in Iowa

Iowa 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 Iowa adds is enforcement — roadside officers in a participating state can check UCR status during an inspection.

Iowa also serves as a base state for carriers from non-participating jurisdictions, if the carrier has an office or operating facility in Iowa.

IFTA fuel tax in Iowa

Under the International Fuel Tax Agreement you owe Iowa 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. Iowa reported a special-diesel rate of $0.3250 per gallon for 4Q2026.

That puts Iowa at number 21 of 46 US IFTA jurisdictions shown here, 3 percent above the median of $0.3150. At a mid-table rate, fuel-stop decisions in Iowa matter less than pump price; the return will roughly net out as long as purchases track miles. The closest rates to Iowa's are Minnesota ($0.3260), Wisconsin ($0.3290), Idaho ($0.3200).

A worked example

Run 1,000 miles in Iowa at 6.5 mpg and you burned 153.8 gallons here, which at $0.3250 is $49.99 of Iowa tax. If you bought 153.8 gallons in Iowa on that trip you have already paid $49.99 at the pump and owe nothing more; if you bought none, the whole $49.99 is due on the return. The IFTA calculator does this for every state on a trip.

Federal filings that apply in Iowa as everywhere

Not on this page yet

Iowa'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.