IFTA Fuel Tax Rates by State, Q4 2026
These are the Q4 2026 IFTA diesel tax rates for the 58 U.S. states and Canadian provinces in the IFTA, Inc. tax rate matrix, in U.S. dollars per gallon. Use them for the miles you drove and the fuel you bought in the quarter.
- Quarter
- Q4 2026
- Last updated
- November 13, 2026
On that date IFTA, Inc. listed the Q4 2026 matrix as not final until December 4, 2026. Check the rate sheet from your base jurisdiction before you file.
U.S. state diesel rates
Rate per gallon of special diesel. The pump price is the state's current average retail diesel price.
| State | IFTA diesel rate ($/gal) | Surcharge ($/gal) | Average diesel pump price ($/gal) |
|---|---|---|---|
| Alabama (AL) | $0.3100 | $5.705 | |
| Arizona (AZ) | $0.2600 | $6.130 | |
| Arkansas (AR) | $0.2850 | $5.673 | |
| California (CA) | $0.9790 | $8.003 | |
| Colorado (CO) | $0.3350 | $5.984 | |
| Connecticut (CT) | $0.4990 | $6.258 | |
| Delaware (DE) | $0.2200 | $6.085 | |
| Florida (FL) | $0.4097 | $5.793 | |
| Georgia (GA) | $0.3730 | $5.543 | |
| Idaho (ID) | $0.3200 | $6.207 | |
| Illinois (IL) | $0.7380 | $6.355 | |
| Indiana (IN) | $0.6300 | $6.455 | |
| Iowa (IA) | $0.3250 | $5.738 | |
| Kansas (KS) | $0.2600 | $5.640 | |
| Kentucky (KY) | $0.2200 | $0.1050 | $5.945 |
| Louisiana (LA) | $0.2000 | $5.570 | |
| Maine (ME) | $0.3120 | $6.245 | |
| Maryland (MD) | $0.4745 | $6.116 | |
| Massachusetts (MA) | $0.2400 | $6.172 | |
| Michigan (MI) | $0.5240 | $6.346 | |
| Minnesota (MN) | $0.3260 | $5.895 | |
| Mississippi (MS) | $0.2400 | $5.660 | |
| Missouri (MO) | $0.2950 | $5.801 | |
| Montana (MT) | $0.2975 | $5.925 | |
| Nebraska (NE) | $0.3180 | $5.780 | |
| Nevada (NV) | $0.2700 | $6.699 | |
| New Hampshire (NH) | $0.2220 | $6.181 | |
| New Jersey (NJ) | $0.5610 | $6.183 | |
| New Mexico (NM) | $0.2100 | $5.735 | |
| New York (NY) | $0.3805 | $6.375 | |
| North Carolina (NC) | $0.4100 | $5.355 | |
| North Dakota (ND) | $0.2300 | $5.797 | |
| Ohio (OH) | $0.4700 from the start of the quarter$0.0001 from 10/4/26 | $6.149 | |
| Oklahoma (OK) | $0.1900 | $5.527 | |
| Oregon (OR) | No diesel rate listed | $6.539 | |
| Pennsylvania (PA) | $0.7410 | $6.498 | |
| Rhode Island (RI) | $0.4000 | $6.044 | |
| South Carolina (SC) | $0.2800 | $5.587 | |
| South Dakota (SD) | $0.2800 | $5.639 | |
| Tennessee (TN) | $0.2700 | $5.753 | |
| Texas (TX) | $0.2000 | $5.478 | |
| Utah (UT) | $0.3790 | $6.168 | |
| Vermont (VT) | $0.3100 | $6.199 | |
| Virginia (VA) | $0.3360 | $0.1430 | $6.070 |
| Washington (WA) | $0.5950 | $7.058 | |
| West Virginia (WV) | $0.3570 | $6.235 | |
| Wisconsin (WI) | $0.3290 | $5.969 | |
| Wyoming (WY) | $0.2400 | $6.094 |
Pump prices: AAA daily state averages, as collected by OilPriceAPI on November 13, 2026. A state with no current average shows no price. See diesel prices by state for the full table.
Canadian province diesel rates
The matrix's U.S. column: U.S. dollars per U.S. gallon.
| Province | IFTA diesel rate (US$/gal) |
|---|---|
| Alberta (AB) | $0.0000 |
| British Columbia (BC) | $0.4049 |
| Manitoba (MB) | $0.3374 |
| New Brunswick (NB) | $0.4170 |
| Newfoundland (NL) | $0.2564 |
| Nova Scotia (NS) | $0.4157 |
| Ontario (ON) | $0.2430 |
| Prince Edward Island (PE) | $0.3819 |
| Quebec (QC) | $0.5452 |
| Saskatchewan (SK) | $0.4049 |
Many rows carry footnotes on exemptions and special cases. Read them on the IFTA, Inc. matrix, which also lists rates for other fuels.
Which states add an IFTA surcharge?
For diesel in Q4 2026: Kentucky $0.1050 per gallon and Virginia $0.1430 per gallon, on top of the fuel tax rate in the table.
A surcharge is charged on every taxable gallon used in the state. Fuel bought there does not reduce it, so it is always an amount due and goes on its own line of the return.
How IFTA tax is calculated
- Fleet MPG = total miles in all jurisdictions ÷ total gallons.
- Taxable gallons in a state = miles driven there ÷ fleet MPG.
- Net taxable gallons = taxable gallons − tax-paid gallons bought there.
- Tax due or credit = net taxable gallons × the state's rate above.
Run your own miles and gallons through the IFTA calculator. It uses the rates on this page and does the arithmetic in your browser.
Method checked against: West Virginia Tax Division, Instructions for Completion of the IFTA Return; Missouri Department of Transportation, IFTA Quarterly Tax Return (form and instructions).
Frequently asked questions
What are the IFTA tax rates this quarter?
The table on our IFTA fuel tax rates page lists the Q4 2026 diesel rate for all 58 jurisdictions in the IFTA, Inc. tax rate matrix, in U.S. dollars per gallon. Among U.S. jurisdictions the lowest listed diesel rate is $0.1900 per gallon (Oklahoma) and the highest is $0.9790 (California). Rates are set by each jurisdiction and can change every quarter.
How do I calculate IFTA tax?
Divide the total miles driven in all jurisdictions by the total gallons put in the tanks to get the fleet MPG, rounded to two decimals. For each jurisdiction, divide the taxable miles driven there by that MPG to get taxable gallons, then subtract the tax-paid gallons bought there to get net taxable gallons. Multiply net taxable gallons by the jurisdiction's rate: a positive result is tax due and a negative result is a credit. The return's total is the sum across jurisdictions.
What goes on an IFTA worksheet?
For each fuel type: total miles and total gallons for the quarter, the fleet MPG, and one line per jurisdiction with total miles, taxable miles, taxable gallons, tax-paid gallons bought there, net taxable gallons, the tax rate and the tax due or credit. Surcharge jurisdictions get a second line. A late return adds interest per jurisdiction.
Is there an IFTA calculator for Excel?
The calculation fits in a spreadsheet with one row per jurisdiction: taxable gallons = miles / fleet MPG, net taxable gallons = taxable gallons - tax-paid gallons, tax = net taxable gallons x rate. The calculator on this site does the same arithmetic in the browser with the current quarter's rates already filled in.
Which states add an IFTA surcharge?
In the Q4 2026 matrix, Kentucky and Virginia list a diesel surcharge on top of the fuel tax: Kentucky $0.1050 per gallon, Virginia $0.1430 per gallon. A surcharge is charged on every taxable gallon used in the jurisdiction. Fuel bought there does not reduce it, so it is always an amount due and never a credit.
Pull state diesel prices into your fleet software
GET /v1/prices/latest?by_code=DIESEL_RETAIL_STATE_TX_USD → timestamped JSONRelated: IFTA calculator · Diesel prices by state · Diesel Price API · Fuel Surcharge API