IFTA Fuel Tax Calculator
IFTA tax for each state or province = (miles driven there ÷ your fleet MPG − tax-paid gallons bought there) × that jurisdiction's diesel rate. Enter your quarter below; the rates come from the official IFTA tax matrix.
Your quarter
Miles and fuel per jurisdiction
Tax per jurisdiction
| Jurisdiction | Taxable gal | Tax-paid gal | Net taxable gal | Rate / gal | Tax due | Credit | Net |
|---|---|---|---|---|---|---|---|
| Illinois | 640 | 500 | 140 | $0.7380 | $472.32 | $369.00 | $103.32 |
| Indiana | 480 | 600 | -120 | $0.6300 | $302.40 | $378.00 | -$75.60 |
| Kentucky | 480 | 200 | 280 | $0.2200 | $105.60 | $44.00 | $61.60 |
| Kentucky surcharge | 480 | 0 | 480 | $0.1050 | $50.40 | $0.00 | $50.40 |
| Total | $930.72 | $791.00 | $139.72 | ||||
This calculator gives an estimate based on the rates IFTA publishes. It is not tax advice: file your actual return through your base jurisdiction and check its instructions.
How to calculate IFTA
Every IFTA return uses the same five steps. The example uses the Q3 2026 rates: 10,000 miles on 1,600 gallons through Illinois, Indiana and Kentucky.
- Fleet MPG: divide total miles by total gallons and round to two decimals. 10,000 ÷ 1,600 = 6.25 MPG.
- Taxable gallons per jurisdiction: taxable miles there ÷ fleet MPG. Illinois: 4,000 ÷ 6.25 = 640 gallons.
- Net taxable gallons: taxable gallons minus the tax-paid gallons you bought there. Illinois: 640 − 500 = 140 gallons.
- Tax: net taxable gallons × the jurisdiction's rate. Illinois: 140 × $0.7380 = $103.32. Indiana, where you bought more than you burned, gives a credit of -$75.60.
- Add surcharges (Kentucky $0.1050 on all 480 taxable gallons) and sum every line. This example comes to $139.72, paid to your base jurisdiction.
IFTA filing deadlines
A return is due every quarter, even if you had no miles or bought no fuel. It is due on the last day of the month after the quarter ends.
Next return due: Q3 2026, by 11/02/2026.
| Quarter | Covers | Due |
|---|---|---|
| Q1 2026 | Jan–Mar 2026 | 04/30/2026 |
| Q2 2026 | Apr–Jun 2026 | 07/31/2026 |
| Q3 2026 | Jul–Sep 2026 | 11/02/2026 (moved from 10/31/2026 (weekend)) |
| Q4 2026 | Oct–Dec 2026 | 02/01/2027 (moved from 01/31/2027 (weekend)) |
IFTA diesel tax rates, Q3 2026
Diesel rates per gallon for all 58 IFTA jurisdictions from the official tax matrix. Canadian provinces are set in Canadian dollars per liter; the matrix converts them to US dollars per gallon at the quarter's exchange rate.
| Jurisdiction | Diesel ($/gal) | Surcharge ($/gal) | Native rate |
|---|---|---|---|
| Alabama (AL) | $0.3100 | — | — |
| Arizona (AZ) | $0.2600 | — | — |
| Arkansas (AR) | $0.2850 | — | — |
| California (CA) | $0.9790 | — | — |
| Colorado (CO) | $0.3350 | — | — |
| Connecticut (CT) | $0.4990 | — | — |
| Delaware (DE) | $0.2200 | — | — |
| Florida (FL) | $0.4097 | — | — |
| Georgia (GA) | $0.3730 | — | — |
| Idaho (ID) | $0.3200 | — | — |
| Illinois (IL) | $0.7380 | — | — |
| Indiana (IN) | $0.6300 | — | — |
| Iowa (IA) | $0.3250 | — | — |
| Kansas (KS) | $0.2600 | — | — |
| Kentucky (KY) | $0.2200 | $0.1050 | — |
| Louisiana (LA) | $0.2000 | — | — |
| Maine (ME) | $0.3120 | — | — |
| Maryland (MD) | $0.4745 | — | — |
| Massachusetts (MA) | $0.2400 | — | — |
| Michigan (MI) | $0.5240 | — | — |
| Minnesota (MN) | $0.3260 | — | — |
| Mississippi (MS) | $0.2400 | — | — |
| Missouri (MO) | $0.2950 | — | — |
| Montana (MT) | $0.2975 | — | — |
| Nebraska (NE) | $0.3180 | — | — |
| Nevada (NV) | $0.2700 | — | — |
| New Hampshire (NH) | $0.2220 | — | — |
| New Jersey (NJ) | $0.5610 | — | — |
| New Mexico (NM) | $0.2100 | — | — |
| New York (NY) | $0.3805 | — | — |
| North Carolina (NC) | $0.4100 | — | — |
| North Dakota (ND) | $0.2300 | — | — |
| Ohio (OH) | $0.4700 | — | — |
| Oklahoma (OK) | $0.1900 | — | — |
| Oregon (OR) | Weight-mile tax | — | — |
| Pennsylvania (PA) | $0.7410 | — | — |
| Rhode Island (RI) | $0.4000 | — | — |
| South Carolina (SC) | $0.2800 | — | — |
| South Dakota (SD) | $0.2800 | — | — |
| Tennessee (TN) | $0.2700 | — | — |
| Texas (TX) | $0.2000 | — | — |
| Utah (UT) | $0.3790 | — | — |
| Vermont (VT) | $0.3100 | — | — |
| Virginia (VA) | $0.3360 | $0.1430 | — |
| Washington (WA) | $0.5950 | — | — |
| West Virginia (WV) | $0.3570 | — | — |
| Wisconsin (WI) | $0.3290 | — | — |
| Wyoming (WY) | $0.2400 | — | — |
| Alberta (AB) | $0.3519 | — | CA$ 0.1300/L |
| British Columbia (BC) | $0.4060 | — | CA$ 0.1500/L |
| Manitoba (MB) | $0.3383 | — | CA$ 0.1250/L |
| New Brunswick (NB) | $0.4182 | — | CA$ 0.1545/L |
| Newfoundland and Labrador (NL) | $0.2572 | — | CA$ 0.0950/L |
| Nova Scotia (NS) | $0.4168 | — | CA$ 0.1540/L |
| Ontario (ON) | $0.2436 | — | CA$ 0.0900/L |
| Prince Edward Island (PE) | $0.3830 | — | CA$ 0.1415/L |
| Quebec (QC) | $0.5468 | — | CA$ 0.2020/L |
| Saskatchewan (SK) | $0.4060 | — | CA$ 0.1500/L |
Who has to file IFTA
You need an IFTA license if you run a qualified motor vehicle in two or more member jurisdictions: a vehicle with two axles and over 26,000 lb gross vehicle weight or registered gross weight, any vehicle with three or more axles, or a combination over 26,000 lb. Recreational vehicles are excluded. You file one return with your base jurisdiction, which passes the tax to every other state and province.
IFTA: frequently asked questions
What is IFTA?
The International Fuel Tax Agreement lets a carrier report fuel tax for the 48 contiguous US states and 10 Canadian provinces on one quarterly return. You file with your base jurisdiction, which collects the tax owed to every other member and passes it on. Alaska, Hawaii, DC and the Canadian territories are not members.
How do you calculate IFTA tax?
Divide total miles by total gallons to get fleet MPG. For each jurisdiction, divide its taxable miles by that MPG to get taxable gallons, subtract the tax-paid gallons you bought there, and multiply by the jurisdiction's rate. A negative result is a credit. For example, 140 net taxable gallons in Illinois at $0.7380 is $103.32.
Who needs to file IFTA?
Carriers running a qualified motor vehicle in more than one member jurisdiction: two axles and over 26,000 lb, three or more axles at any weight, or a combination over 26,000 lb (gross or registered weight). Recreational vehicles are excluded. You get the license from your base jurisdiction and file one return there for all members.
When are IFTA returns due?
On the last day of the month after each quarter: April 30, July 31, October 31 and January 31. A weekend or legal holiday moves the date to the next business day, so the Q3 2026 return is due 11/02/2026. You must file even for a quarter with no miles.
What are the Kentucky and Virginia IFTA surcharges?
Kentucky and Virginia charge a diesel surcharge on top of their fuel tax: $0.1050 and $0.1430 per gallon in Q3 2026. It is a separate line on the return, calculated on all taxable gallons. Fuel bought in those states does not reduce it, so the surcharge is always owed and never a credit.
What happens if my IFTA return shows a credit?
You get a credit when you bought more tax-paid fuel in a jurisdiction than you burned there. It offsets tax owed to other jurisdictions on the same return. A credit left over is refunded on request (in writing, unless your base jurisdiction refunds automatically) or carried forward for up to eight quarters.
Why is Oregon not in the IFTA rate table?
Oregon is an IFTA member but taxes heavy trucks with a weight-mile tax, not a diesel fuel tax, so its matrix rate is blank. You still report Oregon miles on your IFTA return and file Oregon's weight-mile tax report separately. Oregon plans to switch diesel to a fuel tax from July 1, 2029.
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