Calculate your IFTA fuel tax liability by state for 2026 quarterly filings. Enter your mileage, fuel purchases, and fuel prices for each state to determine tax owed or credits due.
| State | Miles | Consumed Gal | Purchased Gal | Net Taxable | Tax Rate | Tax Due/Credit |
|---|
Fleet MPG: We divide your total miles driven across all jurisdictions by your total gallons purchased to determine your fleet-wide miles per gallon.
Consumed Gallons: For each state, we divide the miles driven in that state by your fleet MPG to determine how many gallons were consumed in that jurisdiction.
Net Taxable Gallons: We subtract gallons purchased in each state from gallons consumed in that state. A positive number means you owe tax (consumed more than purchased); a negative number means you receive a credit (purchased more than consumed).
Tax Calculation: Net taxable gallons are multiplied by each state's IFTA fuel tax rate to determine the tax owed or credit due per jurisdiction. All state tax rates reflect 2026 Q1 published rates.
Data Sources: State IFTA fuel tax rates from the International Fuel Tax Association and individual state Departments of Revenue. Rates may change quarterly.
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IFTA (International Fuel Tax Agreement) is an agreement among the 48 contiguous US states and 10 Canadian provinces. It simplifies fuel tax reporting for motor carriers operating in more than one jurisdiction. If you operate a qualified motor vehicle (over 26,000 lbs or with 3+ axles) across state lines, you must file IFTA quarterly returns with your base jurisdiction.
IFTA tax is calculated by first determining your fleet's overall miles per gallon (total miles divided by total gallons purchased). Then, for each state, the consumed gallons are calculated (state miles divided by fleet MPG). The difference between consumed gallons and gallons purchased in that state gives the net taxable gallons, which are multiplied by the state's tax rate to determine the tax owed or credit due.
IFTA quarterly reports are due on the last day of the month following the end of each quarter: Q1 is due April 30, Q2 is due July 31, Q3 is due October 31, and Q4 is due January 31 of the following year. Late filings may incur penalties and interest.
Failure to file IFTA returns on time can result in penalties, interest charges, and potential suspension or revocation of your IFTA license. Most jurisdictions charge a penalty of $50 or more per late return, plus interest on unpaid taxes. Continued non-compliance can lead to loss of operating authority.
All 48 contiguous US states and 10 Canadian provinces participate in IFTA. Alaska, Hawaii, and the District of Columbia do not participate. Oregon uses a weight-mile tax instead of a fuel tax but still participates in IFTA for reporting purposes. Each jurisdiction sets its own fuel tax rate, which can change quarterly.