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IFTA tax rates for Q4 2026
Diesel fuel tax rates for all 48 US states and 10 Canadian provinces in IFTA, for the quarter from October 1 to December 31, 2026. The Q4 return is due Monday, February 1, 2027.
What changed this quarter
- Ohio has two diesel rates. The rate is $0.4700 per gallon from October 1 to 3, and $0.0001 per gallon from October 4 under Ohio's rate reduction holiday, which runs through January 2, 2027. Your return needs two Ohio lines, with miles and gallons split by date.
- Alberta's diesel rate is $0 under its fuel tax relief from October 1, 2026.
Source: the IFTA, Inc. tax rate matrix for the 4th quarter of 2026, as updated on November 5, 2026. The matrix is not final until December 4, 2026. We will update this page if a rate changes. Always confirm against the official matrix before you file.
US states: diesel rates, Q4 2026
| Jurisdiction | Diesel, US $ per gallon | Diesel, CAD $ per liter | Notes |
|---|---|---|---|
| Alabama (AL) | $0.3100 | 0.1149 | |
| Arizona (AZ) | $0.2600 | 0.0963 | |
| Arkansas (AR) | $0.2850 | 0.1056 | |
| California (CA) | $0.9790 | 0.3628 | |
| Colorado (CO) | $0.3350 | 0.1241 | |
| Connecticut (CT) | $0.4990 | 0.1848 | |
| Delaware (DE) | $0.2200 | 0.0815 | |
| Florida (FL) | $0.4097 | 0.1517 | |
| Georgia (GA) | $0.3730 | 0.1381 | |
| Idaho (ID) | $0.3200 | 0.1185 | |
| Illinois (IL) | $0.7380 | 0.2735 | |
| Indiana (IN) | $0.6300 | 0.2333 | |
| Iowa (IA) | $0.3250 | 0.1205 | |
| Kansas (KS) | $0.2600 | 0.0963 | |
| Kentucky (KY) | $0.2200 | 0.0815 | Plus surcharge: $0.1050/gal (CAD 0.0388/L) |
| Louisiana (LA) | $0.2000 | 0.0740 | |
| Maine (ME) | $0.3120 | 0.1156 | |
| Maryland (MD) | $0.4745 | 0.1759 | |
| Massachusetts (MA) | $0.2400 | 0.0889 | |
| Michigan (MI) | $0.5240 | 0.1941 | |
| Minnesota (MN) | $0.3260 | 0.1207 | |
| Mississippi (MS) | $0.2400 | 0.0889 | |
| Missouri (MO) | $0.2950 | 0.1092 | |
| Montana (MT) | $0.2975 | 0.1102 | |
| Nebraska (NE) | $0.3180 | 0.1178 | |
| Nevada (NV) | $0.2700 | 0.1000 | |
| New Hampshire (NH) | $0.2220 | 0.0823 | |
| New Jersey (NJ) | $0.5610 | 0.2078 | |
| New Mexico (NM) | $0.2100 | 0.0778 | |
| New York (NY) | $0.3805 | 0.1409 | |
| North Carolina (NC) | $0.4100 | 0.1519 | |
| North Dakota (ND) | $0.2300 | 0.0853 | |
| Ohio (OH) Oct 1 to Oct 3, 2026 | $0.4700 | 0.1742 | First rate period |
| Ohio (OH) from Oct 4, 2026 | $0.0001 | 0.0000 | Rate reduction holiday through Jan 2, 2027 |
| Oklahoma (OK) | $0.1900 | 0.0704 | |
| Oregon (OR) | $0.0000 | 0.0000 | Oregon's IFTA diesel rate is $0. Heavy trucks pay Oregon's weight-mile tax separately. |
| Pennsylvania (PA) | $0.7410 | 0.2746 | |
| Rhode Island (RI) | $0.4000 | 0.1482 | |
| South Carolina (SC) | $0.2800 | 0.1038 | |
| South Dakota (SD) | $0.2800 | 0.1038 | |
| Tennessee (TN) | $0.2700 | 0.1000 | |
| Texas (TX) | $0.2000 | 0.0740 | |
| Utah (UT) | $0.3790 | 0.1404 | |
| Vermont (VT) | $0.3100 | 0.1149 | |
| Virginia (VA) | $0.3360 | 0.1245 | Plus surcharge: $0.1430/gal (CAD 0.0530/L) |
| Washington (WA) | $0.5950 | 0.2204 | |
| West Virginia (WV) | $0.3570 | 0.1322 | |
| Wisconsin (WI) | $0.3290 | 0.1219 | |
| Wyoming (WY) | $0.2400 | 0.0889 |
Canadian provinces: diesel rates, Q4 2026
| Jurisdiction | Diesel, US $ per gallon | Diesel, CAD $ per liter | Notes |
|---|---|---|---|
| Alberta (AB) | $0.0000 | 0.0000 | $0 under Alberta's fuel tax relief from Oct 1, 2026 |
| British Columbia (BC) | $0.4049 | 0.1500 | |
| Manitoba (MB) | $0.3374 | 0.1250 | |
| New Brunswick (NB) | $0.4170 | 0.1545 | |
| Newfoundland and Labrador (NL) | $0.2564 | 0.0950 | |
| Nova Scotia (NS) | $0.4157 | 0.1540 | |
| Ontario (ON) | $0.2430 | 0.0900 | |
| Prince Edward Island (PE) | $0.3819 | 0.1415 | |
| Quebec (QC) | $0.5452 | 0.2020 | |
| Saskatchewan (SK) | $0.4049 | 0.1500 |
How to read the table
- These are diesel rates. Gasoline, propane, natural gas and other fuels have their own rates in the official matrix.
- US-based carriers report in gallons and US dollars. Canadian-based carriers report in liters and Canadian dollars. The matrix publishes every rate both ways.
- A surcharge (Kentucky, Virginia) is reported on its own line. It is charged on the gallons you used in that state, and tax-paid fuel does not offset it.
How the Ohio split works on your return
When a rate changes inside a quarter, the jurisdiction is reported once for each rate period. For Q4 2026 that means one Ohio line for October 1 to 3 and another from October 4.
Fuel purchases have dates, so each one belongs to a period. Miles from dated trip records are assigned the same way. If you only have a quarter total for Ohio, the miles have to be divided between the periods, and you should check the split against your ELD report.
If you put all Ohio miles on one line at $0.47, you overpay. If you put them all at $0.0001, you underpay.
These rates in IFTAflow
IFTAflow loads the IFTA, Inc. matrix every quarter and records which version of the rates each return used. For Q4 2026 it creates both Ohio lines automatically and splits dated miles and fuel between them.
Common questions
When is the Q4 2026 IFTA return due?
Monday, February 1, 2027. The usual date, January 31, falls on a Sunday.
Do I use these rates for fuel bought in October, November and December?
Yes. Q4 rates apply to miles driven and fuel used from October 1 to December 31, 2026.
Why is Oregon $0?
Oregon does not collect IFTA fuel tax on diesel for heavy trucks. Those trucks pay Oregon's weight-mile tax instead, which is filed separately with Oregon.
Can a rate still change?
Yes. Jurisdictions can correct the matrix until it is final on December 4, 2026. Check the official matrix before you file.