IFTA calculator
Pick the quarter you are filing, then enter the miles you drove and the diesel you bought in each state or province. You get the fleet MPG, taxable gallons, and the tax due or credit in each jurisdiction, worked the way the IFTA return does it.
Inputs
Result
By jurisdiction
Taxable gallons are rounded to whole gallons and MPG to two decimals, as on the return. Negative amounts are credits.
| Jurisdiction | Miles | Taxable gal | Tax-paid gal | Net gal | Rate | Tax | Surcharge | Due |
|---|
How IFTA fuel tax is calculated
Under the International Fuel Tax Agreement, a carrier pays each state and province fuel tax on the fuel it used there, not the fuel it bought there. The quarterly return works it out from miles and gallons:
If you bought more fuel in a state than you burned there, the net is negative and you get a credit, which offsets tax owed elsewhere. The surcharges are different: Kentucky and Virginia charge them on every taxable gallon, and the return never deducts tax-paid gallons from them, so they are always owed.
Worked example (Q4 2026 rates)
A quarter of 10,000 miles on 1,350 gallons is 7.41 mpg. Texas: 4,200 miles ÷ 7.41 = 567 taxable gallons, but 700 were bought there, so -133 net x $0.2000 = a credit of −$26.60. Illinois: 1,900 miles is 256 taxable gallons with only 100 bought there, so 156 x $0.7380 = $115.13 owed. With Oklahoma and Missouri, the quarter nets to $77.99 owed: buying fuel where the tax is low and driving where it is high is what creates a balance due.
IFTA tax rates, Q3 2026 and Q4 2026
Diesel, U.S. dollars per U.S. gallon. Q4 2026: IFTA, Inc. tax rate matrix, updated October 5, 2026, final on December 4, 2026. Q3 2026: as published on New York’s IFTA-105 rate sheet. Canadian rates are converted to U.S. dollars at each quarter’s exchange rate, which is why they move a little from quarter to quarter. The U.S. rates did not change between the two quarters.
| Jurisdiction | Code | Q4 2026 | Q3 2026 | Surcharge |
|---|---|---|---|---|
| Alabama | AL | $0.3100 | $0.3100 | |
| Arizona | AZ | $0.2600 | $0.2600 | |
| Arkansas | AR | $0.2850 | $0.2850 | |
| California | CA | $0.9790 | $0.9790 | |
| Colorado | CO | $0.3350 | $0.3350 | |
| Connecticut | CT | $0.4990 | $0.4990 | |
| Delaware | DE | $0.2200 | $0.2200 | |
| Florida | FL | $0.4097 | $0.4097 | |
| Georgia | GA | $0.3730 | $0.3730 | |
| Idaho | ID | $0.3200 | $0.3200 | |
| Illinois | IL | $0.7380 | $0.7380 | |
| Indiana | IN | $0.6300 | $0.6300 | |
| Iowa | IA | $0.3250 | $0.3250 | |
| Kansas | KS | $0.2600 | $0.2600 | |
| Kentucky | KY | $0.2200 | $0.2200 | $0.1050 |
| Louisiana | LA | $0.2000 | $0.2000 | |
| Maine | ME | $0.3120 | $0.3120 | |
| Maryland | MD | $0.4745 | $0.4745 | |
| Massachusetts | MA | $0.2400 | $0.2400 | |
| Michigan | MI | $0.5240 | $0.5240 | |
| Minnesota | MN | $0.3260 | $0.3260 | |
| Mississippi | MS | $0.2400 | $0.2400 | |
| Missouri | MO | $0.2950 | $0.2950 | |
| Montana | MT | $0.2975 | $0.2975 | |
| Nebraska | NE | $0.3180 | $0.3180 | |
| Nevada | NV | $0.2700 | $0.2700 | |
| New Hampshire | NH | $0.2220 | $0.2220 | |
| New Jersey | NJ | $0.5610 | $0.5610 | |
| New Mexico | NM | $0.2100 | $0.2100 | |
| New York | NY | $0.3805 | $0.3805 | |
| North Carolina | NC | $0.4100 | $0.4100 | |
| North Dakota | ND | $0.2300 | $0.2300 | |
| Ohio | OH | $0.4700 | $0.4700 | |
| Oklahoma | OK | $0.1900 | $0.1900 | |
| Oregon | OR | none | none | |
| Pennsylvania | PA | $0.7410 | $0.7410 | |
| Rhode Island | RI | $0.4000 | $0.4000 | |
| South Carolina | SC | $0.2800 | $0.2800 | |
| South Dakota | SD | $0.2800 | $0.2800 | |
| Tennessee | TN | $0.2700 | $0.2700 | |
| Texas | TX | $0.2000 | $0.2000 | |
| Utah | UT | $0.3790 | $0.3790 | |
| Vermont | VT | $0.3100 | $0.3100 | |
| Virginia | VA | $0.3360 | $0.3360 | $0.1430 |
| Washington | WA | $0.5950 | $0.5950 | |
| West Virginia | WV | $0.3570 | $0.3570 | |
| Wisconsin | WI | $0.3290 | $0.3290 | |
| Wyoming | WY | $0.2400 | $0.2400 | |
| Alberta | AB | $0.3509 | $0.3519 | |
| British Columbia | BC | $0.4049 | $0.4060 | |
| Manitoba | MB | $0.3374 | $0.3383 | |
| New Brunswick | NB | $0.4170 | $0.4182 | |
| Newfoundland | NL | $0.2564 | $0.2572 | |
| Nova Scotia | NS | $0.4157 | $0.4168 | |
| Ontario | ON | $0.2430 | $0.2436 | |
| Prince Edward Island | PE | $0.3819 | $0.3830 | |
| Quebec | QC | $0.5452 | $0.5468 | |
| Saskatchewan | SK | $0.4049 | $0.4060 |
The highest diesel rates in Q4 2026 are California ($0.979), Pennsylvania ($0.741), Illinois ($0.738); the lowest U.S. rates are Oklahoma ($0.190), Texas ($0.200), Louisiana ($0.200).
Oregon
Oregon has no IFTA diesel rate: it taxes heavy trucks by the weight-mile instead, reported to Oregon directly. Enter your Oregon miles anyway, because they count toward your fleet MPG, but no IFTA diesel tax or credit is calculated for Oregon.
When the return is due
IFTA returns are due on the last day of the month after the quarter ends: April 30, July 31, October 31 and January 31. The 3rd quarter 2026 return is due October 31, 2026 and the 4th quarter 2026 return January 31, 2027, filed with your base jurisdiction, which passes each state’s share on.
Questions
How is IFTA tax calculated?
Divide total miles by total gallons to get the fleet MPG (2 decimals). For each state, divide its miles by the MPG for taxable gallons (whole gallons), subtract the tax-paid gallons you bought there, and multiply by the state's rate. Positive amounts are owed, negative ones are credits. Kentucky and Virginia add a surcharge on all taxable gallons.
What are the IFTA rates for Q4 2026?
For diesel, from California at $0.979, Pennsylvania at $0.741, Illinois at $0.738 down to Oklahoma at $0.190, Texas at $0.200, Louisiana at $0.200 a gallon. The full table for Q3 2026 and Q4 2026 is on this page; Kentucky adds a $0.105 surcharge and Virginia $0.143.
When are IFTA returns due?
On the last day of the month after each quarter: April 30, July 31, October 31 and January 31. The 3rd quarter 2026 return is due October 31, 2026; the 4th quarter 2026 return, January 31, 2027.
Why do I owe IFTA tax if I paid fuel tax at the pump?
Because you paid it in the states where you fueled, and you owe it in the states where you drove. If you bought cheap fuel in low-tax states and drove many miles in high-tax ones, the return collects the difference; the opposite gives you a credit.
Do Oregon miles count for IFTA?
Yes, toward your total miles and fleet MPG. Oregon has no IFTA diesel tax, because it taxes trucks by the weight-mile, so no IFTA tax or credit is figured for Oregon itself.
What is the IFTA surcharge in Kentucky and Virginia?
An extra tax per taxable gallon used there: $0.105 in Kentucky and $0.143 in Virginia. Unlike the regular rate, tax-paid gallons bought there are not deducted, so the surcharge is always owed.
What MPG should I use for IFTA?
Your actual fleet average for the quarter: all miles, in every jurisdiction, divided by all the fuel put in the trucks, rounded to two decimals, as the return asks.
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