Trucking taxes: the seven an owner-operator pays, with 2026 figures

Who this applies to

This guide is for owner-operators and small trucking companies that report business income, usually as a sole proprietor or single-member LLC filing Schedule C, and pay their own taxes. Company drivers paid on a W-2 have income tax withheld and their employer handles the truck taxes. Multi-member LLCs, partnerships and corporations follow different income tax rules, though the truck taxes are the same.

The seven trucking taxes

Two more show up inside prices rather than on a return: federal diesel tax of 24.4 cents a gallon at the pump, and the 12% federal excise tax on the first retail sale of new heavy trucks, tractors and trailers. Some states also charge weight-distance taxes (New Mexico, Kentucky, New York and Oregon) with their own permits and returns.

Source: IRS, Publication 510, Excise Taxes · checked Oct 2026

The profit taxes, worked through

Income and self-employment tax are based on net profit: gross revenue minus deductible expenses. That is why the expense list matters. Every legitimate cost you track lowers the profit both taxes are figured on. The trucking expenses list covers what to track, and trucking costs shows what each typically adds per mile.

Carrier A owes self-employment tax of about $6,358 on $45,000 of profit, before any income tax. Half of the SE tax is deductible when figuring income tax. Spread over four quarterly estimates, the SE part alone is about $1,590 a quarter. Add the income tax your preparer estimates and that is the check to plan for each quarter.

Quarterly estimated taxes

No employer withholds tax from an owner-operator's settlements, so the IRS expects you to pay during the year. If you expect to owe $1,000 or more for the year, estimated payments are generally required. For tax year 2026:

Source: IRS, Form 1040-ES, Estimated Tax for Individuals · checked Oct 2026

The quarterly estimated tax calculator works out a payment from your year-to-date profit. Set money aside every week, not every quarter: a fixed share of each settlement in a separate account turns the quarterly check into a transfer instead of a scramble.

The truck taxes

• IFTA reconciles fuel tax by the miles you drive in each state, every quarter. See what IFTA is in trucking.
• Form 2290 is the federal heavy vehicle use tax on trucks at 55,000 lb or more taxable gross weight: $100 plus $22 per 1,000 lb over 55,000, up to $550 at 75,000 lb, for the period July 1, 2026 to June 30, 2027. It is due by the last day of the month after the month a truck is first used in the period, so August 31 for trucks on the road in July. Trucks expected to run 5,000 miles or less in the period can claim a suspension.
• IRP apportions registration fees across the states you run in, based on weight and miles.
• UCR is a yearly fee by fleet size: $46 for 0 to 2 trucks in 2026.

Every date in one place: the trucking tax deadlines calendar. How taxes fit into the rest of your books: accounting for trucking companies. And whether the business is making money after all of it: is a trucking business profitable.

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.

We don't prepare taxes or file returns. Our truck dispatch service does keep your loads, miles and gross organized every week, which is where good tax records start.