IFTA and fuel tax
IFTA tax by state: 4Q 2026 diesel rates for every jurisdiction
Updated October 2026 · By Richard Bailey
IFTA tax by state for 4Q 2026 runs from $0.19 a gallon in Oklahoma to $0.979 in California, special diesel, in the IFTA, Inc. tax rate matrix. At 6.5 mpg, that is about 2.9 cents a mile in Oklahoma and 15.1 cents a mile in California. You owe each jurisdiction for the miles you drive there, not for where you buy fuel.
Source: IFTA, Inc., IFTA tax rate matrix, 4th quarter 2026 · checked Oct 2026
This is one table for every IFTA jurisdiction: the 48 contiguous states and 10 Canadian provinces, plus Alaska, Hawaii and DC marked as non-members. Each row has the diesel rate for the current quarter, any surcharge, the tax per mile at your fuel economy, and the agency that runs IFTA there, linked as IFTA, Inc. lists it. Searching for "Texas IFTA" or "Ohio IFTA" lands you on the right row.
IFTA diesel tax rates by state, 2026
Type a state or its two-letter code, filter by country or rate, or sort by the highest rate. Tap a tile to jump to that row. Change the mpg and the tax per mile updates on every row.
SHOWING 61 OF 61 · SPECIAL DIESEL, U.S. $ PER U.S. GALLON, 4Q 2026
| Jurisdiction | Diesel rate | Surcharge | Total per gallon | Tax per mile at 6.5 mpg | IFTA agency |
|---|---|---|---|---|---|
| Alabama AL | $0.3100 | $0.3100 | 4.8¢ | Alabama Department of Revenue | |
| Alaska AK | Not an IFTA member | ||||
| Arizona AZ | $0.2600 | $0.2600 | 4.0¢ | Arizona Department of Transportation | |
| Arkansas AR | $0.2850 | $0.2850 | 4.4¢ | Arkansas Motor Fuel Tax | |
| California CA | $0.9790 | $0.9790 | 15.1¢ | California Department of Tax and Fee Administration | |
| Colorado CO | $0.3350 | $0.3350 | 5.2¢ | Colorado Department of Revenue | |
| Connecticut CT | $0.4990 | $0.4990 | 7.7¢ | Connecticut Department of Revenue Services | |
| Delaware DE | $0.2200 | $0.2200 | 3.4¢ | Delaware Motor Carrier Services | |
| District of Columbia DC | Not an IFTA member | ||||
| Florida FL | $0.4097 | $0.4097 | 6.3¢ | Florida Dept. of Highway Safety and Motor Vehicles | |
| Georgia GA | $0.3730 | $0.3730 | 5.7¢ | Georgia Department of Revenue | |
| Hawaii HI | Not an IFTA member | ||||
| Idaho ID | $0.3200 | $0.3200 | 4.9¢ | Idaho State Tax Commission | |
| Illinois IL | $0.7380 | $0.7380 | 11.4¢ | Illinois Department of Revenue | |
| Indiana IN | $0.6300 | $0.6300 | 9.7¢ | Indiana Department of Revenue | |
| Iowa IA | $0.3250 | $0.3250 | 5.0¢ | Iowa Department of Transportation | |
| Kansas KS | $0.2600 | $0.2600 | 4.0¢ | Kansas Department of Revenue | |
| Kentucky KY | $0.2200 | $0.1050 | $0.3250 | 5.0¢ | Kentucky Transportation Cabinet |
| Louisiana LA | $0.2000 | $0.2000 | 3.1¢ | Louisiana Department of Revenue | |
| Maine ME | $0.3120 | $0.3120 | 4.8¢ | Maine Bureau of Motor Vehicles | |
| Maryland MD | $0.4745 | $0.4745 | 7.3¢ | Comptroller of Maryland | |
| Massachusetts MA | $0.2400 | $0.2400 | 3.7¢ | Massachusetts Department of Revenue | |
| Michigan MI | $0.5240 | $0.5240 | 8.1¢ | Michigan Department of Treasury | |
| Minnesota MN | $0.3260 | $0.3260 | 5.0¢ | Minnesota Department of Public Safety | |
| Mississippi MS | $0.2400 | $0.2400 | 3.7¢ | Mississippi Department of Revenue | |
| Missouri MO | $0.2950 | $0.2950 | 4.5¢ | Missouri Motor Carrier Services | |
| Montana MT | $0.2975 | $0.2975 | 4.6¢ | Montana Department of Transportation | |
| Nebraska NE | $0.3180 | $0.3180 | 4.9¢ | Nebraska Department of Motor Vehicles | |
| Nevada NV | $0.2700 | $0.2700 | 4.2¢ | Nevada Department of Motor Vehicles | |
| New Hampshire NH | $0.2220 | $0.2220 | 3.4¢ | New Hampshire Department of Safety | |
| New Jersey NJ | $0.5610 | $0.5610 | 8.6¢ | New Jersey Motor Vehicle Commission | |
| New Mexico NM | $0.2100 | $0.2100 | 3.2¢ | New Mexico Motor Vehicle Division | |
| New York NY | $0.3805 | $0.3805 | 5.9¢ | New York State Dept. of Taxation and Finance | |
| North Carolina NC | $0.4100 | $0.4100 | 6.3¢ | North Carolina Department of Revenue | |
| North Dakota ND | $0.2300 | $0.2300 | 3.5¢ | North Dakota Department of Transportation | |
| Ohio OH | $0.4700 | $0.4700 | 7.2¢ | Ohio Department of Taxation | |
| Oklahoma OK | $0.1900 | $0.1900 | 2.9¢ | Oklahoma Corporation Commission | |
| Oregon OR | None listed | Oregon Department of Transportation | |||
| Pennsylvania PA | $0.7410 | $0.7410 | 11.4¢ | Pennsylvania Department of Revenue | |
| Rhode Island RI | $0.4000 | $0.4000 | 6.2¢ | Rhode Island Division of Taxation | |
| South Carolina SC | $0.2800 | $0.2800 | 4.3¢ | South Carolina Department of Motor Vehicles | |
| South Dakota SD | $0.2800 | $0.2800 | 4.3¢ | South Dakota Department of Revenue | |
| Tennessee TN | $0.2700 | $0.2700 | 4.2¢ | Tennessee Department of Revenue | |
| Texas TX | $0.2000 | $0.2000 | 3.1¢ | Texas Comptroller of Public Accounts | |
| Utah UT | $0.3790 | $0.3790 | 5.8¢ | Utah State Tax Commission | |
| Vermont VT | $0.3100 | $0.3100 | 4.8¢ | Vermont Department of Motor Vehicles | |
| Virginia VA | $0.3360 | $0.1430 | $0.4790 | 7.4¢ | Virginia DMV |
| Washington WA | $0.5950 | $0.5950 | 9.2¢ | Washington Department of Licensing | |
| West Virginia WV | $0.3570 | $0.3570 | 5.5¢ | West Virginia State Tax Department | |
| Wisconsin WI | $0.3290 | $0.3290 | 5.1¢ | Wisconsin Department of Transportation | |
| Wyoming WY | $0.2400 | $0.2400 | 3.7¢ | Wyoming Department of Transportation | |
| Alberta AB | $0.3509 | $0.3509 | 5.4¢ | Alberta Finance | |
| British Columbia BC | $0.4049 | $0.4049 | 6.2¢ | British Columbia Ministry of Finance | |
| Manitoba MB | $0.3374 | $0.3374 | 5.2¢ | Manitoba Department of Finance | |
| New Brunswick NB | $0.4170 | $0.4170 | 6.4¢ | New Brunswick Department of Finance | |
| Newfoundland and Labrador NL | $0.2564 | $0.2564 | 3.9¢ | Government of NL, Department of Finance | |
| Nova Scotia NS | $0.4157 | $0.4157 | 6.4¢ | Service Nova Scotia | |
| Ontario ON | $0.2430 | $0.2430 | 3.7¢ | Ontario Ministry of Finance | |
| Prince Edward Island PE | $0.3819 | $0.3819 | 5.9¢ | Province of Prince Edward Island | |
| Quebec QC | $0.5452 | $0.5452 | 8.4¢ | Revenu Québec | |
| Saskatchewan SK | $0.4049 | $0.4049 | 6.2¢ | Government of Saskatchewan |
Source: IFTA, Inc., IFTA tax rate matrix, 4th quarter 2026 · checked Oct 2026
Source: Oregon DOT, Truck taxation in Oregon · checked Oct 2026
Source: IFTA, Inc., Member jurisdiction links · checked Oct 2026
Two things to know about these numbers. First, IFTA, Inc. marks this matrix as not final until December 4, 2026; it was last updated October 5, 2026. We check it again when it is final and update any rate that changed. Second, Canadian rates are shown as IFTA, Inc. prints them in U.S. dollars per U.S. gallon so they compare directly with U.S. rows; the matrix also lists them in Canadian dollars per liter, for example Ontario at C$0.09 and Quebec at C$0.202.
How to read a state's rate on your return
Your IFTA return has one line per jurisdiction. On each line, the miles you drove there are turned into the gallons you burned there (miles ÷ your fleet mpg), multiplied by that jurisdiction's rate. From that, the tax you already paid at the pump in that jurisdiction is subtracted. A positive result is owed, a negative one is a credit. The IFTA fuel tax calculator runs every line with these rates.
Where a jurisdiction lists a surcharge, as Kentucky and Virginia do, it is added on the return too. The table adds it into the total so the per-mile figure is what you actually pay.
Oregon is the exception. It is an IFTA member, but no diesel rate in the matrix. Oregon taxes trucks over 26,000 lb by weight and distance (weight-mile tax) instead of a diesel fuel tax; report Oregon miles as your base jurisdiction instructs.
EXAMPLE
Made-up miles at 6.5 mpg. Rates from the IFTA, Inc. matrix, 4Q 2026.
What the spread means for cost per mile
The same 1,000 miles carry about $121 more fuel tax in California than in Oklahoma at 6.5 mpg. On a lane that crosses several high-rate states, fuel tax can add 10 cents or more to every mile; on a lane through the low-rate South Central states, it can be under 4 cents. That gap belongs in the rate you accept, the same way fuel and tolls do.
Two habits follow from it:
- Price the lane, not just the load. A load into Illinois or Pennsylvania carries more fuel tax per mile than one into Texas. Your cost per mile should use the states you actually drive.
- Buying fuel in a low-tax state doesn't avoid the tax. It lowers what you pay at the pump, then the return collects the difference for the miles you drove in the high-tax states. Fuel buying still matters for the pump price and your cash flow, but it doesn't change what IFTA collects in the end.
State notes for the most searched IFTA states
- Texas IFTA: $0.20 a gallon. The Comptroller runs IFTA. The matrix notes that biodiesel, renewable diesel and blends bought in Texas are reported as diesel.
- California IFTA: $0.979 a gallon, the highest in the matrix, run by the Department of Tax and Fee Administration.
- Ohio IFTA: $0.47 a gallon, run by the Department of Taxation.
- Michigan IFTA: $0.524 a gallon, run by the Department of Treasury.
- Illinois IFTA: $0.738 a gallon, run by the Department of Revenue.
- Florida IFTA: $0.4097 a gallon, run by the Department of Highway Safety and Motor Vehicles.
- Washington IFTA: $0.595 a gallon, run by the Department of Licensing; the matrix notes biodiesel is reported in the diesel column.
- Virginia IFTA: $0.336 a gallon plus a $0.143 surcharge, $0.479 in total, run by the DMV.
The agency link for each is in the table. Your return is filed with your base jurisdiction only, whichever state your account is in, and it covers every state above. You don't file with each state separately.
How rates change from quarter to quarter
Rates move. Some states tie fuel tax to inflation or to fuel prices and adjust it during the year. That is why each quarter's return uses that quarter's matrix. The pattern over recent years, state by state, is in IFTA fuel tax rates history, and the dates each return is due are on IFTA filing dates. If you'd rather hand the return to someone, compare IFTA filing services or the tools in IFTA reporting software and apps.
Cite or embed this table
Free to use with a link back. We update it each quarter when IFTA, Inc. publishes the new matrix.
Where dispatch fits
Fuel tax is a per-mile cost that changes with every state line. Our truck dispatch service books loads with it in the math, and weekly reports keep each load's miles by state for the return. Every load is offered to you first; you decide.
General information, not tax advice. Rules and rates change every year and depend on your situation: confirm with a tax professional before you file. We are not a tax preparer or accountant.
Questions carriers ask
Which state has the highest IFTA diesel tax?
California, at $0.979 a gallon in the IFTA, Inc. matrix for 4Q 2026. Pennsylvania ($0.741) and Illinois ($0.738) come next. Among Canadian provinces, Quebec is highest at $0.5452 per U.S. gallon. Rates change by quarter, so check the matrix for the quarter you are filing.
Which state has the lowest IFTA diesel tax?
Among states with a diesel rate, Oklahoma at $0.19 a gallon in 4Q 2026, then Texas and Louisiana at $0.20. Oregon lists no diesel rate at all because it taxes heavy trucks by weight and distance instead.
Do I pay IFTA tax in the state where I buy fuel?
You pay that state's fuel tax at the pump, but the IFTA return then settles tax by the miles you drove in each jurisdiction. If you bought more fuel in a state than your miles there used, you get a credit; if you drove there without buying enough fuel, you owe the difference.
What is the Kentucky and Virginia IFTA surcharge?
Both states add a surcharge on top of their diesel rate, listed as its own row in the IFTA matrix: $0.105 a gallon in Kentucky and $0.143 in Virginia for 4Q 2026. It is reported on the return with the base rate. The table on this page adds them into the total.
How often do IFTA tax rates change?
Jurisdictions can change rates every quarter, and IFTA, Inc. publishes a new matrix for each one. Many states index fuel tax to inflation or fuel prices and change it once or twice a year. Always use the matrix for the quarter on the return.
Written by
Updated October 2026. Every rate and date on this page has its source and the date we checked it. How we research