Taxes & compliance · 4 min read

IFTA Fuel Tax Rates by State (Q4 2026)

Diesel IFTA tax rates for every member state and Canadian province for the fourth quarter of 2026 (October 1 to December 31), from the IFTA, Inc. rate matrix.

Q4 2026 diesel rates by state

Rates are in US dollars per gallon for special diesel. Type a state to filter the table.

StateDiesel rateWith surchargeNotes
Alabama (AL)$0.3100$0.3100
Arizona (AZ)$0.2600$0.2600
Arkansas (AR)$0.2850$0.2850
California (CA)$0.9790$0.9790Highest diesel rate
Colorado (CO)$0.3350$0.3350
Connecticut (CT)$0.4990$0.4990
Delaware (DE)$0.2200$0.2200
Florida (FL)$0.4097$0.4097
Georgia (GA)$0.3730$0.3730
Idaho (ID)$0.3200$0.3200
Illinois (IL)$0.7380$0.7380
Indiana (IN)$0.6300$0.6300Lists a surcharge line; check Indiana's notice
Iowa (IA)$0.3250$0.3250
Kansas (KS)$0.2600$0.2600
Kentucky (KY)$0.2200$0.3250Plus $0.1050 surcharge = $0.3250 total
Louisiana (LA)$0.2000$0.2000
Maine (ME)$0.3120$0.3120
Maryland (MD)$0.4745$0.4745
Massachusetts (MA)$0.2400$0.2400
Michigan (MI)$0.5240$0.5240
Minnesota (MN)$0.3260$0.3260
Mississippi (MS)$0.2400$0.2400
Missouri (MO)$0.2950$0.2950
Montana (MT)$0.2975$0.2975
Nebraska (NE)$0.3180$0.3180
Nevada (NV)$0.2700$0.2700
New Hampshire (NH)$0.2220$0.2220
New Jersey (NJ)$0.5610$0.5610
New Mexico (NM)$0.2100$0.2100
New York (NY)$0.3805$0.3805
North Carolina (NC)$0.4100$0.4100
North Dakota (ND)$0.2300$0.2300
Ohio (OH)$0.4700$0.4700
Oklahoma (OK)$0.1900$0.1900Lowest diesel rate
Oregon (OR)——Not on IFTA for diesel: Oregon charges a weight-mile tax instead
Pennsylvania (PA)$0.7410$0.7410
Rhode Island (RI)$0.4000$0.4000
South Carolina (SC)$0.2800$0.2800
South Dakota (SD)$0.2800$0.2800
Tennessee (TN)$0.2700$0.2700
Texas (TX)$0.2000$0.2000
Utah (UT)$0.3790$0.3790
Vermont (VT)$0.3100$0.3100
Virginia (VA)$0.3360$0.4790Plus $0.1430 surcharge = $0.4790 total
Washington (WA)$0.5950$0.5950
West Virginia (WV)$0.3570$0.3570
Wisconsin (WI)$0.3290$0.3290
Wyoming (WY)$0.2400$0.2400

Source: IFTA, Inc. tax rate matrix, 4th quarter 2026, updated October 15, 2026. The matrix is not final until December 4, 2026, so check the official matrix before you file. Alaska, Hawaii and Washington, D.C. are not IFTA members.

Canadian provinces

IFTA converts Canadian rates to US dollars per gallon using the exchange rate set for the quarter (1 CAD = 0.7131 USD for Q4 2026). Use the US dollar figure on a US-based return.

ProvinceUS$/galLocal rate
Alberta (AB)$0.3509C$0.1300/L
British Columbia (BC)$0.4049C$0.1500/L
Manitoba (MB)$0.3374C$0.1250/L
New Brunswick (NB)$0.4170C$0.1545/L
Newfoundland and Labrador (NL)$0.2564C$0.0950/L
Nova Scotia (NS)$0.4157C$0.1540/L
Ontario (ON)$0.2430C$0.0900/L
Prince Edward Island (PE)$0.3819C$0.1415/L
Quebec (QC)$0.5452C$0.2020/L
Saskatchewan (SK)$0.4049C$0.1500/L

Highest and lowest diesel tax states

Highest (including surcharges): California ($0.979), Pennsylvania ($0.741), Illinois ($0.738), Indiana ($0.630), Washington ($0.595).

Lowest: Oklahoma ($0.190), Louisiana ($0.200), Texas ($0.200), New Mexico ($0.210), Delaware ($0.220).

A high-tax state isn't a bad place to buy fuel. On IFTA you get credit for tax already paid at the pump, so what matters is the pump price, not the tax rate. Fueling where diesel is cheap lowers your costs, and IFTA evens out the tax afterward.

How to use these rates on your return

  1. Work out fleet MPG: total miles in all states ÷ total gallons bought.
  2. For each state, taxable gallons = miles driven there ÷ fleet MPG.
  3. Tax due = (taxable gallons − tax-paid gallons bought there) × that state's rate.
  4. For Kentucky and Virginia, add the surcharge on all taxable gallons. You get no credit for surcharge at the pump.
  5. Add up all states. A positive total is owed to your base state; a negative total is a credit.

Plug the rates into the IFTA fuel tax calculator to check your quarter. New to IFTA? Read IFTA explained.

When rates change

States can change rates every quarter, effective January 1, April 1, July 1 and October 1. Always use the matrix for the quarter the miles were driven in, not the quarter you file in.

QuarterMiles drivenReturn due
Q3 2026Jul 1 – Sep 30, 2026October 31, 2026
Q4 2026Oct 1 – Dec 31, 2026January 31, 2027
Q1 2027Jan 1 – Mar 31, 2027April 30, 2027

Common questions

Which state has the highest IFTA diesel tax?

California, at $0.979 a gallon for Q4 2026, followed by Pennsylvania ($0.741) and Illinois ($0.738).

Which state has the lowest IFTA diesel tax?

Oklahoma, at $0.19 a gallon for Q4 2026. Louisiana and Texas are next at $0.20.

Do I pay IFTA in Oregon?

Not for diesel. Oregon charges a weight-mile tax on heavy trucks instead, filed separately. You still report Oregon miles on IFTA.

What are IFTA surcharges?

Extra per-gallon taxes some states charge on fuel used there, collected on the IFTA return rather than at the pump. For Q4 2026, Kentucky adds $0.105 and Virginia $0.143 per gallon of diesel.

When is the Q4 2026 IFTA return due?

January 31, 2027. It covers miles driven October 1 to December 31, 2026.