Trucking · IFTA quarterly return
IFTA fuel tax calculator.
How it works: fleet MPG = total miles ÷ total gallons. In each jurisdiction, taxable gallons = miles there ÷ fleet MPG; subtract the tax-paid gallons you bought there; multiply the net by that jurisdiction’s rate. The total can be a payment or a credit. Rates are prefilled from the Q4 2026 IFTA matrix (rates change every quarter). Estimate only: file with your base jurisdiction.
Your numbers
Result
Enter total gallons and miles for each jurisdiction.
How the IFTA fuel tax calculation works
IFTA lets a carrier file one quarterly return with its base jurisdiction instead of one return per state. The return reports total distance and total fuel for the whole fleet, an average fuel consumption factor to two decimals, and for each jurisdiction the taxable distance, taxable volume, tax-paid volume, net taxable volume and tax due, with each column rounded to the nearest whole unit (Procedures Manual P720). This tool follows that shape: MPG is rounded to two decimals, and taxable and tax-paid gallons are rounded to whole gallons.
Worked example. A truck drives 10,000 miles on 1,600 gallons, so fleet MPG is 6.25. It drives 6,000 miles in Texas and 4,000 in Ohio, and buys 1,000 tax-paid gallons in Texas and 600 in Ohio. Texas taxable gallons are 6,000 ÷ 6.25 = 960, net −40, at $0.2000 that is a −$8.00 credit. Ohio taxable gallons are 640, net 40, at $0.4700 diesel that is $18.80 due. The return nets to $10.80 owed.
What this estimate does not do
- It does not subtract tax-exempt miles or exempt fuel use. Jurisdictions define exempt operations differently (Articles R830), so use your base jurisdiction’s forms for those.
- Kentucky and Virginia publish a base rate and a separate surcharge in the matrix. The tool adds both together on one line.
- Some jurisdictions show no gasoline rate in the matrix (for example California, Idaho, Maine, Montana, New Hampshire, Vermont) and Oregon shows neither fuel; those lines compute at $0 unless you enter a rate.
- Canadian provinces are entered in US$ per gallon, which is how the matrix converts them using its published exchange rate (1 CAD = 0.7131 USD this quarter). A Canadian-based licensee may report in litres and kilometres (P720 allows distance in miles or kilometres); see the province rate page.
- It does not add penalty or interest. See the penalty and interest calculator.
Only a “qualified motor vehicle” is covered by IFTA: two axles with a gross or registered weight over 26,000 lb (11,797 kg), or three or more axles at any weight, or a combination over 26,000 lb; recreational vehicles are excluded (Articles R245).
Frequently asked questions
How do I calculate IFTA fuel tax?
Divide total miles by total gallons for fleet MPG. For each jurisdiction, divide the miles driven there by fleet MPG to get taxable gallons, subtract the tax-paid gallons you bought there, and multiply the net by that jurisdiction’s rate. Add the results; a negative total is a credit.
Where do the IFTA tax rates come from?
From the IFTA, Inc. Fuel Tax Rates matrix for the 4th quarter 2026, which the member jurisdictions report. The matrix says it is not final until 4 December 2026, so recheck it before you file.
When is the IFTA return due?
On the last day of the month after the quarter ends (April 30, July 31, October 31, January 31), moving to the next business day if that falls on a weekend or legal holiday. See the IFTA due dates page.
Do I use gallons bought or gallons burned?
Both. Total gallons used (consumed) sets your fleet MPG. Gallons bought with tax paid in a jurisdiction are the credit against that jurisdiction’s tax.
Can the result be negative?
Yes. When tax-paid gallons exceed taxable gallons in a jurisdiction the net is a credit, and the return nets credits against amounts due across jurisdictions. Ask your base jurisdiction how a net credit is handled.
Does this tool file my IFTA return?
No. It is a worksheet. Returns are filed with your base jurisdiction, and nothing you type here leaves your browser.
Sources
Retrieved
Rates: IFTA, Inc. Fuel Tax Rates matrix, 4th quarter 2026 (page dated 15 October 2026; IFTA states the matrix is not final until 4 December 2026). Rules: IFTA Articles of Agreement (26 Aug 2026) and IFTA Procedures Manual (26 Aug 2026). IFTA, Inc. does not verify the rates; each member jurisdiction reports its own.
Planning aid, not tax or legal advice
This page does not file anything and is not affiliated with IFTA, Inc., the IRS, or any licensing agency. Rates, fees and rules change. Confirm every figure with your base jurisdiction or the agency named above before you file or pay. Nothing you type is sent or stored.