How IFTA works, how to calculate your per-mile cost for the calculator, and a reference table of diesel fuel tax rates by state.
IFTA (International Fuel Tax Agreement) is a cooperative agreement between US states and Canadian provinces that simplifies fuel tax reporting for commercial carriers operating in multiple jurisdictions.
Instead of filing fuel taxes in every single state you drive through, you file one quarterly report with your base state. IFTA then handles distributing the tax money to the appropriate states based on where you drove.
Track every mile driven in each state and every gallon purchased in each state (keep all fuel receipts).
At quarter-end, calculate your overall MPG: Total Miles ÷ Total Gallons = Fleet MPG
For each state: Miles in State ÷ Fleet MPG = Gallons Consumed in State
Compare gallons consumed vs. gallons purchased in that state. If you consumed more than you bought → you owe that state tax. If you bought more → you get a credit.
Net all states together. You either write one check to your base state or receive a refund.
The calculator asks for your IFTA cost in dollars per mile (CPM). Here is the simple way to calculate this from your actual quarterly reports:
Example: You paid $650 in IFTA taxes last quarter and drove 28,000 miles.
$650 ÷ 28,000 = $0.023 per mile
Enter 0.023 (or your calculated value) in the IFTA Tax field on the calculator.
These are approximate diesel excise tax rates in cents per gallon (¢/gal). They do not include the federal diesel tax (currently 24.4¢/gal). Rates change quarterly — verify at iftach.org before filing.
Highest Tax States
Lowest Tax States
| State | Diesel Tax (¢/gal) | Notes |
|---|---|---|
| Alabama | 28.3¢ | |
| Alaska | 8.0¢ | Lowest in nation |
| Arizona | 26.0¢ | |
| Arkansas | 28.5¢ | |
| California | ~90¢ | Excise + Underground Storage + other fees — very complex |
| Colorado | 23.0¢ | |
| Connecticut | 49.2¢ | |
| Delaware | 22.0¢ | |
| Florida | ~37¢ | Rate adjusts quarterly |
| Georgia | 32.6¢ | |
| Hawaii | 16.0¢ | IFTA mostly non-applicable (island state) |
| Idaho | 32.0¢ | |
| Illinois | ~47¢ | Has additional sales tax component |
| Indiana | ~55¢ | Rate fluctuates quarterly with oil prices |
| Iowa | 32.5¢ | |
| Kansas | 26.0¢ | |
| Kentucky | ~26¢ | Also has weight-distance tax |
| Louisiana | 20.0¢ | |
| Maine | 31.2¢ | |
| Maryland | 36.9¢ | |
| Massachusetts | 24.0¢ | |
| Michigan | 26.3¢ | |
| Minnesota | 28.5¢ | Plus surcharge applies |
| Mississippi | 18.4¢ | |
| Missouri | 17.0¢ | |
| Montana | 27.75¢ | |
| Nebraska | 24.8¢ | |
| Nevada | 27.8¢ | |
| New Hampshire | 22.2¢ | |
| New Jersey | 42.3¢ | |
| New Mexico | 22.9¢ | Weight-distance tax also applies |
| New York | ~41¢ | Petroleum Business Tax adds additional cost |
| North Carolina | 36.3¢ | |
| North Dakota | 23.0¢ | |
| Ohio | 47.0¢ | |
| Oklahoma | 19.0¢ | |
| Oregon | Special | Weight-mile tax instead of fuel tax. Must file separately. See Oregon DOT. |
| Pennsylvania | 74.1¢ | Highest in the nation. Factor this heavily on I-76, I-78, I-80 runs. |
| Rhode Island | 34.0¢ | |
| South Carolina | 28.0¢ | |
| South Dakota | 28.0¢ | |
| Tennessee | 27.4¢ | |
| Texas | 20.0¢ | Major truck corridor — low tax helps |
| Utah | 31.9¢ | |
| Vermont | 32.0¢ | |
| Virginia | 27.0¢ | |
| Washington | 49.4¢ | |
| Washington DC | 23.5¢ | |
| West Virginia | 35.7¢ | |
| Wisconsin | 32.9¢ | |
| Wyoming | 24.0¢ |
IFTA covers all US lower-48 states plus all Canadian provinces and territories. Rates are in Canadian cents per litre (CAD¢/L). Convert to USD/gallon for comparison: multiply ¢/L by ~3.785 for gallons, then apply USD/CAD exchange rate.
| Province | Diesel Tax (CAD¢/L approx.) |
|---|---|
| Alberta (AB) | ~13¢/L |
| British Columbia (BC) | ~27¢/L |
| Manitoba (MB) | ~14¢/L |
| New Brunswick (NB) | ~21¢/L |
| Newfoundland & Labrador (NL) | ~16¢/L |
| Nova Scotia (NS) | ~15¢/L |
| Ontario (ON) | ~14¢/L |
| Prince Edward Island (PE) | ~20¢/L |
| Quebec (QC) | ~20¢/L |
| Saskatchewan (SK) | ~15¢/L |
Oregon does not participate in traditional IFTA fuel tax. Instead they use a weight-mile tax based on the weight of your vehicle and the miles you drive in Oregon. You must register with Oregon DOT separately and file an Oregon Weight-Mile Tax return. This is in addition to IFTA.
Similar to Oregon, New Mexico has an additional weight-distance tax for trucks over 26,000 lbs. You still file IFTA for fuel tax, but must separately register for the NM weight-distance tax.
Kentucky imposes a weight-distance tax (KYU number required) on top of IFTA fuel taxes. Register through the Kentucky Transportation Cabinet.
New York State requires a separate HUT (Highway Use Tax) filing for trucks over 18,000 lbs operating in NY. This is separate from IFTA and is based on miles traveled in New York.
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