IFTA fuel tax calculator, tax due or credit by jurisdiction
Enter your quarter's total miles and gallons, then up to six jurisdictions. The tool computes fleet MPG, taxable gallons and the net tax per state or province the same way the return does. Rates are approximate; verify against the IFTA rate table before you file.
Your quarter
Jurisdictions
Rates are approximate 2026 Q3 diesel rates in USD per gallon. Quebec and Ontario are converted from CAD per litre. Verify against the IFTA rate table for the quarter you are filing.
Result
Tax due
| Jurisdiction | Miles | Taxable gal | Tax-paid gal | Net gal | Rate | Tax due (credit) |
|---|
Weight-distance tax also applies. These taxes are filed separately and are not part of the IFTA return: New York HUT, Kentucky KYU, New Mexico weight distance, Oregon weight-mile.
How the IFTA return arrives at one number
The International Fuel Tax Agreement exists so a carrier files one fuel tax return in its base jurisdiction instead of one in every state it crossed. The return does not care where you bought fuel except to give you credit for the tax already paid at the pump. It cares where you burned it. Every line of the return follows the same four-step calculation this tool runs.
Step one, fleet MPG. Total miles run by all qualified vehicles in every jurisdiction, divided by total gallons put into those vehicles everywhere. In the default example, 10,000 miles on 1,600 gallons gives 6.25 MPG. The return rounds to two decimals.
Step two, taxable gallons. For each jurisdiction, miles run there divided by fleet MPG. 3,000 miles in New York at 6.25 MPG is 480 taxable gallons: that is how much fuel New York says you burned on its roads.
Step three, net gallons. Taxable gallons minus tax-paid gallons, the fuel you bought at the pump in that jurisdiction with tax included. Bought 300 gallons in New York, burned 480, so 180 net gallons are owed to New York. Bought 800 in Texas and burned 640, so Texas owes you the tax on 160 gallons.
Step four, tax. Net gallons times that jurisdiction's rate for the quarter. New York at about 0.4125 USD per gallon on 180 gallons is roughly 74 USD due. Texas at 0.20 USD on negative 160 gallons is a 32 USD credit. The base jurisdiction sums every line, adds any surcharge lines and interest, and you pay or receive the net.
Two things the tool shows that carriers often miss. First, buying fuel in a low-rate state such as Oklahoma or Texas does not save the tax; it only changes where you pay it. The saving is only the difference in pump price after tax. Second, an unbalanced fleet, high miles in California or Pennsylvania on fuel bought in Texas, produces a large amount due at the end of the quarter, so set money aside.
Quebec and Ontario are full IFTA members. A Quebec carrier files its US miles on the Revenu Québec return in kilometres and litres, and the rates for US states are converted each quarter. A US carrier running into Quebec or Ontario reports those miles the same way it reports Pennsylvania. The border does not change the arithmetic; it only changes the units.
The IFTA return does not include the four weight-distance taxes. New York HUT, Kentucky KYU, New Mexico weight distance and Oregon weight-mile are separate accounts, separate returns and separate penalties, and the tool flags them when you enter miles in those states.
Prefer to hand it over?
Quarterly IFTA return for one to three trucks: $75 per quarter, $20 per additional truck. Four quarters prepaid: $279. Licence and decals: $99 plus the base-state decal fee. Government tax is paid separately to your base jurisdiction.
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Frequently asked questions
How is IFTA tax calculated?
Three steps. Fleet MPG is total miles in all jurisdictions divided by total gallons bought everywhere. Taxable gallons for a jurisdiction is the miles you ran there divided by that MPG. Net gallons is taxable gallons minus the gallons you bought there, and the tax due is net gallons times that jurisdiction's rate. A negative net means a credit. The base jurisdiction adds up every line and you pay or receive one net amount.
Why do I owe tax in a state where I bought no fuel?
Because you used the road. IFTA charges fuel tax where the fuel is burned, not where it is bought. If you ran 3,000 miles in New York on fuel bought in Texas, New York gets tax on the gallons you burned in New York and Texas refunds the tax you paid at the pump on fuel you did not burn there. The return moves the money between them.
Are the rates in this tool current?
They are approximate 2026 third-quarter diesel rates. IFTA rates change every quarter and several jurisdictions index them to inflation or to the price of fuel. Before you file, take the rate from the IFTA rate table for the quarter you are reporting. Quebec and Ontario rates are converted from Canadian cents per litre using the quarter's exchange factor, so they move with the dollar too.
What about surcharges in Indiana, Kentucky and Virginia?
Those three jurisdictions have a surcharge line on the return that applies to taxable gallons even when you bought fuel there. This tool folds the base rate only and does not model the surcharge. If you run in those states, expect a slightly higher figure on the actual return.
Does IFTA cover the New York HUT, Kentucky KYU, New Mexico and Oregon taxes?
No. Those are weight-distance taxes, filed separately with each state. Oregon does not even collect fuel tax through IFTA for heavy vehicles; it charges by weight and mile instead. See the NY HUT, KYU, New Mexico and Oregon pages.
When is the IFTA return due?
April 30 for the first quarter, July 31 for the second, October 31 for the third and January 31 for the fourth. A late return costs 50 USD or 10 percent of the tax, whichever is greater, plus interest per jurisdiction. Two delinquent quarters can lead to revocation of the licence. File even if you owe nothing or ran no miles.
What records do I need to back up the numbers?
Distance records by jurisdiction for every trip, normally from the ELD or GPS, and fuel receipts showing the date, seller, jurisdiction, gallons and vehicle. Keep them four years. Bulk fuel needs withdrawal records. An IFTA audit by your base jurisdiction reconstructs your MPG from these; missing distance records lead to an estimated assessment at 4.0 MPG, which costs more than any real return.
Can a Quebec or Ontario carrier use this tool?
Yes. Enter US miles and US gallons as you would on the Revenu Québec or Ontario return, and enter the Quebec or Ontario line in miles and gallons too. The base return will be in kilometres and litres, but the arithmetic is the same and the converted rates give you the order of magnitude before conversion.
Quarter ending soon?
Send us your ELD mileage summary and fuel receipts. We prepare and file the return in your base jurisdiction and tell you the exact amount before it goes out.