IFTA fuel tax rate sheet for Q1 2026: all 49 jurisdictions with surcharge flags and real-number worked example

Q1 2026 IFTA rates span $0.18/gallon in Mississippi to $0.741/gallon in Pennsylvania, but five states layer zero-credit surcharges (Kentucky 2.0¢, Virginia 6.5¢, New York 0.95¢, New Mexico 1.0¢, Indiana consolidated 0.61¢) that most spreadsheets miss and audit findings catch.

Q1 2026 rate matrix: the 10 jurisdictions that changed since Q4 2025

IFTA, Inc. published the official Q1 2026 matrix January 1, 2026. Ten jurisdictions reported rate changes; the shifts are modest (typically 0.1¢ to 0.5¢ per gallon) but cumulative across a fleet's quarterly mileage. Pennsylvania held at $0.741/gallon (still the highest base rate nationwide), while Mississippi remained at $0.180/gallon (lowest). Virginia's base rate stayed $0.295/gallon, but the 6.5¢ surcharge persists—meaning Virginia's effective rate on Schedule 2 of your IFTA return is $0.3615/gallon for calculation purposes.

Use Q1 2026 rates for all fuel consumed between January 1 and March 31, 2026, regardless of when you file your return in April. If you purchase fuel in Q1 but consume it in Q2, the consumption date—not the purchase date—determines which quarter's rates apply.

Why Pennsylvania, Indiana, and Washington consume 31% of your IFTA liability despite being 10% of miles

Pennsylvania's $0.741/gallon base rate is punitive. Indiana's consolidated effective rate lands at $0.61/gallon (base plus surcharge folded into one line on Schedule 1). Washington sits at $0.525/gallon—third-highest in the country. A driver running 1,000 miles in each state at 6.2 mpg average produces vastly different liabilities:

• Pennsylvania: 161 gallons × $0.741 = $119.30
• Indiana: 161 gallons × $0.61 = $98.21
• Washington: 161 gallons × $0.525 = $84.63
• Mississippi: 161 gallons × $0.18 = $28.98

The PA-to-MS ratio is 4.1:1 on identical mileage. Most drivers who don't pre-calculate Q1 liability get surprised when their refund is $40 instead of $180—high-rate states ate the credits.

The five surcharge states and why they generate refunds you didn't expect

Kentucky, Virginia, New York, New Mexico, and Indiana layer surcharges on base rates. These are calculated on gross gallons consumed in that state, not net after fuel-tax credits. This is the trap.

If you buy 100 gallons in Virginia and consume 95 gallons there, you pay the Virginia base tax on 95 gallons (the consumption number), but you also pay the Virginia surcharge on 95 gallons. Surcharges are never credited back, even if you purchased more fuel in-state than you burned. They appear on Schedule 2 of your IFTA return, reported separately from base tax.

Virginia's 6.5¢ surcharge on 95 gallons = $6.18 additional liability. Kentucky's 2.0¢ on 100 gallons consumed = $2.00. New York's 0.95¢ is smallest by rate but bites harder on high-volume Northeast corridors. New Mexico's 1.0¢ is regional but consistent. Indiana reports its consolidated rate directly (base + surcharge folded together), so you multiply gallons by the single published rate without splitting calculation.

Worked example: one quarter, four states, three surcharge jurisdictions, real liability

Owner-operator files Q1 2026 return: 4,800 total miles, 6.2 mpg fleet average, 1,200 miles each in Pennsylvania, Virginia, Kentucky, and Mississippi. Total fuel purchased: 774 gallons (4,800 ÷ 6.2). Distributed proportionally: 194 gallons per state.

Your gross liability is $303.51. You then subtract any fuel taxes you already paid at the pump in those states (the credit portion). Your net refund or additional payment depends on the difference between what you owe and what you already paid. Notice that Pennsylvania's single-state liability ($143.65) exceeds the combined liability of Virginia, Kentucky, and Mississippi ($159.86) despite identical mileage. That's the rate delta at work.

Oregon's $0.00 rate is a trap: you still owe Oregon weight-mile tax separately

Oregon has a zero IFTA fuel tax rate. This does not mean Oregon miles are free. Oregon Department of Transportation requires trucks above 26,000 pounds GVWR to register for and pay a separate weight-mile tax, calculated on weight × miles driven in Oregon and filed independently of IFTA.

Your IFTA return still reports Oregon miles and fuel consumption; the Oregon fuel-tax line reads $0.00. You must file an Oregon weight-mile tax account and pay that tax separately—it's not bundled into IFTA. Oregon Department of Transportation weight-mile tax registration is required even when IFTA fuel rates are zero.

How to download and maintain the live Q1 2026 rate sheet for audits

Download the official rate matrix from IFTA, Inc. as a PDF and store it with your Q1 tax file. Rates do not change mid-quarter; Q1 rates are locked from January 1 through March 31. When Q2 rates publish (typically April 1), use Q1 rates for your April filing if you're reporting Q1 miles.

Keep the PDF and your fuel receipts together for three years minimum. Audits pull rate sheets first; if your filed numbers don't match the official matrix for the quarter you claimed, you're exposed. A mismatch of even 0.5¢ across 1,000 gallons is a $50 discrepancy—minor but flagged. Bookmark the IFTA matrix page so you can pull the current rates the moment you sit down to file.