IFTA fuel tax rates by state for Q4 2026 — printable chart with surcharge flags

Q4 2026 IFTA rates range from $0.00 (Oregon) to $1.22/gallon (Indiana with surcharge), with five surcharge states adding $0.29–$0.61/gallon on top of base rates and triggering separate Schedule 2 reporting.

Indiana, Kentucky, Virginia, New York, and Washington impose non-creditable surcharges in Q4 2026

Surcharge states are the trap that costs owner-operators hundreds per quarter. Your fuel-tax liability in these five jurisdictions is not offset by out-of-state fuel purchases or prior-quarter credits. The surcharge is calculated on total taxable gallons driven in that state, not net gallons after credits.

Indiana's surcharge is the worst offender: $0.61/gallon added to a $0.61 base rate, landing you at an effective $1.22/gallon total. Kentucky adds $0.10/gallon, Virginia $0.143/gallon, New York $0.0095/gallon, and Washington $0.135/gallon. Each one must be reported separately on Schedule 2 of your IFTA return, apart from Schedule 1's state-by-state net liability.

Why the separation? Because surcharges don't work like normal fuel tax. Normal tax is paid at the pump in gallons you actually bought. Surcharges are calculated on miles driven in the state, regardless of where you bought fuel. That's why they never generate credits and why the IRS wants them clearly flagged on a separate line.

California ($1.09), Pennsylvania ($0.741), and Illinois ($0.607) are the highest non-surcharge rates

California has the single highest IFTA rate without a surcharge component at $1.09 per gallon. Pennsylvania is second at $0.741/gallon, Illinois third at $0.607/gallon. These three states have no separate surcharge reporting requirement—the rate you see on the matrix is the final rate on Schedule 1.

A driver who logs 2,000 miles in California and buys 300 gallons there pays $327 in IFTA tax to California alone ($300 × $1.09). A single loaded run through the Bay Area or LA can consume a week's fuel profit if you're not watching your fuel-up strategy.

Oregon ($0.00) and Mississippi ($0.18) are the lowest-rate jurisdictions

Oregon is the only IFTA jurisdiction with a $0.00 fuel tax rate and uses a weight-mile tax system instead. You still report Oregon miles on your IFTA return, but you pay the Oregon weight-mile tax separately through the Oregon Department of Transportation. Drivers often overlook the zero rate and overpay; verify Oregon on your IFTA filing and claim zero fuel tax, not a rate from three years ago.

Mississippi is the lowest actual fuel-tax state at $0.18/gallon. That $0.18 difference per gallon adds up fast on a 5,000-gallon quarter.

Q4 2026 rate chart: all 49 IFTA jurisdictions with surcharge flags

All other IFTA jurisdictions have rates between $0.18 and $0.65/gallon with no surcharges. Verify all Q4 2026 rates at the official IFTA Inc. tax matrix before filing; states can change rates quarterly, effective January 1, April 1, July 1, and October 1.

Worked example: 4,200-mile Q4 quarter across CA, OR, NV, and UT with real rates

You log 4,200 miles across four states in Q4 2026:

• 1,400 miles in California, 210 gallons purchased
• 800 miles in Oregon, 120 gallons purchased
• 1,200 miles in Nevada, 180 gallons purchased
• 800 miles in Utah, 120 gallons purchased

Total gallons: 630. Total miles: 4,200. Fleet average: 6.67 MPG.

Your IFTA liability per state:

This is gross IFTA liability. Oregon mileage still appears on your IFTA return at $0.00 rate, but you owe Oregon's weight-mile tax separately to ODOT. Before you file, subtract any tax-paid credits from prior quarters (fuel you bought in other states that already had tax collected) and any transfers or amendments from earlier returns. The remaining balance is what you send in with your Q4 IFTA return by January 31, 2027.

Michigan (+1.7¢), New Jersey (PPGRT formula), and other Q1 2026 updates carry into Q4

Michigan diesel rate is now $0.524/gallon (up from prior year). New Jersey's composite rate reflects a formula-based increase: the PPGRT (petroleum products gross receipts tax) rose from 34.4 cents to 38.6 cents for gasoline and 38.4 cents to 42.6 cents for diesel, combined with a fixed 10.5¢ gas and 13.5¢ diesel motor-fuels tax. Georgia, Minnesota, and North Carolina all adjusted rates in Q1 2026; verify their Q4 2026 rates at iftach.org before filing.

Pull rates from IFTA Inc. tax matrix before filing, not cached charts

States change rates quarterly on January 1, April 1, July 1, and October 1. IFTA Inc. publishes the official matrix at iftach.org before each quarter starts. Using last quarter's rates can cost you $100–$600 in underpayment and audit exposure.

Q4 2026 rates will post by mid-September 2026. When you file your Q4 return in January 2027, use the rates that were in effect during October 1–December 31, 2026, not the current rates. The IFTA return is quarterly, not rolling. A rate change on January 1, 2027 does not apply to any miles you drove in Q4 2026.