IFTA Tax Rates by State: Complete 2026 Rate Table

Every quarter, carriers across North America calculate fuel tax based on miles driven and fuel purchased in each jurisdiction. The tax rates change periodically, and using outdated numbers is one of the fastest ways to end up with an underpayment — or miss out on a refund you're owed.

This guide provides the complete IFTA fuel tax rate table for Q1 2026, sourced from the official IFTA Inc. tax rate matrix. Bookmark it and reference it every time you sit down to file.

How IFTA Tax Rates Work

IFTA tax rates represent the per-gallon fuel tax each state or province charges. When you file your quarterly IFTA return, you calculate how many gallons you consumed in each jurisdiction (total miles driven ÷ your fleet's average MPG), then multiply by that jurisdiction's rate.

You receive credit for fuel taxes already paid at the pump in each state. The difference is what you owe — or what's refunded to you.

The formula per jurisdiction:

Tax Owed = (Miles in State ÷ Fleet MPG × State Tax Rate) − Fuel Tax Paid at Pump in State

2026 IFTA Diesel Fuel Tax Rates

Below are the Q1 2026 diesel fuel tax rates per gallon for all IFTA member jurisdictions, sourced from the official IFTA Inc. tax rate matrix. Rates may be updated quarterly by individual states.

*Oregon uses a weight-mile tax for trucks instead of a per-gallon fuel tax. Carriers operating in Oregon must obtain a separate Oregon weight-mile tax account.

Surcharges: Indiana ($0.6100/gal), Kentucky ($0.1050/gal), and Virginia ($0.1430/gal) impose additional diesel surcharges reported separately on Schedule 2 of your IFTA return. Indiana's surcharge brings its effective total to $1.2200/gallon — the highest in the country.

Canadian Province IFTA Rates

States With the Highest IFTA Rates

A few states stand out with significantly higher diesel tax rates. If your routes regularly pass through these jurisdictions, accurate mile tracking is critical — small mileage errors in high-rate states cost significantly more.

1. California — $0.9710/gallon
2. Illinois — $0.7490/gallon
3. Pennsylvania — $0.7410/gallon
4. Indiana — $0.6100/gallon (plus $0.6100 surcharge = $1.2200 effective total)
5. Washington — $0.5840/gallon

States With the Lowest IFTA Rates

1. Oklahoma — $0.1900/gallon
2. Louisiana & Texas — $0.2000/gallon (tied)
3. Mississippi & New Mexico — $0.2100/gallon (tied)
4. Delaware & Kentucky — $0.2200/gallon (tied)

Carriers running primarily in the South and Southwest generally have lower IFTA liabilities, while those in the Northeast and West Coast pay considerably more per mile.

When Do Rates Change?

IFTA rates can change at the start of any quarter. Most states update rates on January 1 and July 1, though some adjust quarterly. Always verify the current rate before filing — using a rate from a previous quarter on your return is a common audit flag.

The official IFTA Inc. website publishes updated rate tables before each quarter begins. Your IFTA reporting software or calculator should use the rates for the specific quarter you're filing.

2026 IFTA Filing Deadlines

• Q1 (Jan–Mar) — Due April 30, 2026
• Q2 (Apr–Jun) — Due July 31, 2026
• Q3 (Jul–Sep) — Due October 31, 2026
• Q4 (Oct–Dec) — Due January 31, 2027

How to Use This Rate Table

To calculate your IFTA liability for any jurisdiction:

1. Total the miles you drove in that state during the quarter
2. Divide by your fleet's average MPG to get gallons consumed
3. Multiply gallons consumed by the state's tax rate from the table above
4. Subtract fuel tax you already paid at the pump in that state
5. The result is your net tax owed (positive) or credit (negative)

Or skip the manual math entirely — use the free IFTA calculator on our homepage to run these numbers automatically.