2026 IFTA tax rate chart by state and quarter — current rates for all 48 states and provinces

Q2 2026 IFTA rates range from $0.088/gallon in Alaska to $1.090/gallon in California, with most states between $0.19 and $0.30, and rates shift on April 1, July 1, October 1, and January 1 each year.

Use the rate table that matches your filing quarter, not today's date

IFTA rates change on the first day of each calendar quarter: January 1, April 1, July 1, and October 1. If you file your Q1 return in April, you use the Q1 rates that were in effect January 1 through March 31—not the Q2 rates that took effect April 1. Using the wrong quarter's rates triggers automatic audit flags and back-tax interest.

State tax authorities cross-check filed rates against their published matrix. A mismatch generates an automatic adjustment, and even a $0.01/gallon error compounds to $50+ in correction notices across 5,000+ quarterly miles. File with the rates that were active during the quarter you're reporting.

Four surcharge states owe tax regardless of fuel purchased location

Kentucky ($0.02/gallon), Virginia ($0.065/gallon), New York ($0.0095/gallon), and New Mexico ($0.01/gallon) impose surcharges calculated on total taxable gallons, not net taxable gallons. You cannot credit away surcharges even if you bought fuel in a lower-rate state.

Most states use net-based rates: if you run 6,000 miles and buy 900 gallons, you calculate tax on the 900 gallons you bought in each state, then net credits against debits. High fuel purchases in low-rate states can zero out your tax owed. Surcharge states break that logic. In Kentucky, you owe the $0.02 surcharge on every gallon burned in Kentucky, regardless of where you bought it. Indiana historically had a separate surcharge; as of Q2 2026 it is rolled into the base rate.

Oregon has zero IFTA rate but requires separate weight-mile tax filing

Oregon is the only IFTA jurisdiction with a $0.00/gallon fuel tax rate. Instead, Oregon uses a weight-mile tax system. You report Oregon miles on your IFTA return (Form 208) but pay the weight-mile tax separately to the Oregon Department of Transportation using a different form and filing deadline.

New York and New Mexico also levy weight-based taxes outside IFTA, in addition to their fuel-tax surcharges. Forgetting the separate weight-mile payment after filing IFTA surfaces when the state sends a notice of non-payment.

Worked example: calculating tax owed across four states in Q2 2026

You're an owner-operator running 5,200 total miles in Q2 2026 (April 1 through June 30) across Texas, Oklahoma, Missouri, and Kansas. You buy 765 gallons total.

Miles and fuel by state:

Your fleet average is 5,200 miles ÷ 765 gallons = 6.80 MPG. Apply Q2 2026 rates from the official IFTA matrix: Texas $0.20/gallon, Oklahoma $0.19/gallon, Missouri $0.17/gallon, Kansas $0.23/gallon.

Tax owed by state:

Your gross tax is $149.55. Calculate your expected fuel purchase based on fleet average MPG: 5,200 miles ÷ 6.80 MPG = 764.71 gallons. You bought 765 gallons, so you're nearly dead-on.

The net-tax formula subtracts expected fuel use (based on your fleet average and miles per state) from your gross tax owed:

• Texas: 765 gallons × (1,600 ÷ 5,200) × $0.20 = $47.08 expected
• Oklahoma: 765 × (1,400 ÷ 5,200) × $0.19 = $39.18 expected
• Missouri: 765 × (1,200 ÷ 5,200) × $0.17 = $30.26 expected
• Kansas: 765 × (1,000 ÷ 5,200) × $0.23 = $33.41 expected

Total expected: $150.93. You owe $149.55 gross but expected to pay $150.93, yielding a small credit of $1.38. Your net tax owed is $87.02.

Form 208 calculations are more granular, but the principle holds: your actual fuel purchases are netted against your expected fuel use based on miles, smoothing the result across your fleet average.

Canadian provinces use Canadian dollars per liter

Ten Canadian provinces participate in IFTA; three territories (Yukon, Northwest Territories, Nunavut) do not. Canadian rates are published in CAD/liter and must be converted to USD/gallon for Form 208.

The conversion requires the current exchange rate. IFTA Inc. publishes official monthly exchange rates—for example, July 2026 the USD-to-CAD rate was 1.3984. If Ontario's rate is $0.15 CAD/liter: $0.15 ÷ 1.3984 = $0.107 USD per liter. Then convert liters to gallons: $0.107 × 3.78541 = $0.405 USD/gallon. Mixing up currency or forgetting to convert is a fast route to audit.

Variable-rate states (Indiana, Kentucky, Virginia) adjust quarterly based on fuel-price formulas

Most states update rates twice per year (January 1 and July 1). Indiana, Kentucky, and Virginia tie rates to fuel-price triggers, so they can shift unexpectedly mid-quarter depending on the formula.

If you file DIY, check your base state's official rate publication 48 hours before your filing deadline. Don't assume June rates will match July rates. A rate shift of $0.02/gallon mid-quarter is unusual but not unheard of in variable-rate states.

Diesel vs. gasoline rates are different in all 48 states

Most fleets track only diesel rates because almost all commercial motor vehicles run diesel. But if your fleet includes qualified gasoline vehicles (two axles with gross vehicle weight rating over 26,000 pounds, or three or more axles regardless of weight), you need gasoline rates too.

Gasoline rates are consistently lower than diesel in every state. Using diesel rates for gasoline purchases overstates your tax owed. The IFTA Inc. official matrix includes separate charts for each fuel type.

Verify rates before filing using the IFTA Inc. official matrix

Download the current quarter's matrix PDF before you file from iftach.org/taxmatrix4. IFTA Inc. explicitly states that each Member Jurisdiction is solely responsible for accuracy; IFTA Inc. does not alter or independently verify rates.

Your base state's department of revenue or motor-carrier division also publishes rates. Cross-check both sources. If rates differ between IFTA Inc. and your state's website, contact your base state's tax authority before filing. A five-minute phone call saves a $200+ audit adjustment.

Propane, CNG, LNG, and EV rates exist but are far less common

As of January 2024, Indiana recognizes fuel taxes for electricity (EV), hydrogen (HD), and hythane (HT) based on taxable distance traveled. Propane is taxed at a per-diesel-gallon-equivalent (DGE) rate; one DGE equals 6.41 pounds of propane.

Unless your fleet runs alternative fuel, these rates don't apply. If you do, the IFTA Inc. matrix includes them with conversion factors. Most owner-operators will never need them.