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FuelGo · 2026

Diesel Taxes by State (2026)

Combined federal and state taxes on on-road (clear) and off-road (dyed) diesel for 49 states and Washington D.C. — every per-gallon tax and fee, broken out line by line.

Last updated: October 5, 2026Includes July & October 2026 rate changesSource: FuelGo tax tables + state revenue departments
Not tax or legal advice.
Federal on-road tax
$0.2483
per gallon, every state
Highest combined
$1.0003
Pennsylvania
Lowest combined
$0.4483
Oklahoma
Average on-road
$0.6052
49 states + D.C.
Average off-road (dyed)
$0.0600
per gallon
Complete data table

Diesel tax rates by state

Per-gallon taxes on clear (on-road) and dyed (off-road) diesel. Click any state to see every line item. “+ local” means a percentage sales tax or a local tax applies on top — hover for details.

Temporary diesel tax suspensions in effect. Georgia and Ohio have paused their state diesel excise taxes. The table shows standard rates; see 2026 changes for dates.
#StateFederalState exciseOther state feesOn-road totalOff-road (dyed)vs Jan 2025
All figures in US dollars per gallon, rounded to 4 decimals, at standard (non-suspended) rates. “Updated” marks states with a 2026 mid-year change. Alaska is not covered.
Visual reference

Diesel tax map

Off-road diesel

Dyed diesel (off-road diesel) taxes

Dyed diesel — also called off-road diesel, red diesel or farm diesel — is the same fuel as clear diesel with a red dye added at the terminal. The dye marks it as exempt from the $0.2430 federal excise tax and, in most states, from state motor fuel excise. It is for equipment that does not travel on public roads: generators, construction and farm equipment, reefer units in most states, and similar uses.

On-road

Clear diesel

Federal tax$0.2483
State taxesFull rate
Average combined$0.6052
Use on public roadsYes
Off-road

Dyed diesel

Federal tax~$0.0053 (LUST + Superfund)
State taxesExempt in most states
Average combined$0.0600
Use on public roadsNo
Average tax difference, clear vs dyed
Ranges from $0.2430 in Rhode Island to $0.9350 in Pennsylvania
$0.5443/gal

States that still tax dyed diesel

A handful of states levy their own excise on dyed diesel, so the off-road savings there are much smaller:

StateState excise on dyedDyed total
CTConnecticut$0.4920$0.4973
RIRhode Island$0.4000$0.4065
KYKentucky$0.2160$0.2953
WVWest Virginia$0.1520$0.1573
HIHawaii$0.0100$0.0820
ARArkansas$0.0600$0.0683
MSMississippi$0.0575$0.0668
NDNorth Dakota$0.0400$0.0453
WYWyoming$0.0100$0.0153
NENebraska$0.0025$0.0078

Many states also apply percentage sales tax to dyed diesel; expand a state in the table above for details.

Using dyed diesel on public roads is illegal. The IRS penalty is the greater of $1,000 or $10 per gallon per violation (26 U.S.C. §6715), and states add their own penalties. For the full rules, see our guide to off-road vs on-road diesel.
Rate changes

Diesel tax changes in 2026

Several states adjust diesel taxes mid-year, most often on July 1. These are the changes reflected in the table, each checked against the state revenue department or trade press reporting:

StateChangeEffectiveSource
CACaliforniaExcise $0.4660 → $0.4820July 1, 2026CDTFA
COColoradoRoad usage fee $0.0500 → $0.0600July 1, 2026Colorado Dept. of Revenue
CTConnecticutDiesel tax $0.4890 → $0.4990July 1, 2026Land Line (CT DRS notice)
ILIllinoisExcise $0.5580 (in effect since July 1, 2025; July 2026 increase suspended through Dec 31, 2026)July 1, 2025Illinois Dept. of Revenue
INIndianaSpecial fuel tax $0.6100 → $0.6300July 1, 2026Indiana DOR
MDMarylandExcise $0.4675 → $0.4745July 1, 2026Land Line (MD Comptroller rate chart)
MSMississippiExcise $0.2100 → $0.2400July 1, 2026Land Line
NENebraskaPetroleum release fee $0.0030 → $0.0060; new $0.0025 tax on dyed dieselOctober 1, 2026Nebraska Dept. of Revenue
VAVirginiaExcise $0.3270 → $0.3360; wholesale sales tax → $0.0970July 1, 2026Land Line (VA DMV)
WAWashingtonExcise $0.5840 → $0.5950July 1, 2026Land Line (WA DOL)
Temporary suspensions (not subtracted from the table):
  • Georgia: state excise ($0.3730) suspended Sept 29 – Oct 29, 2026 (source)
  • Ohio: state diesel tax ($0.4700) suspended Oct 4, 2026 – Jan 2, 2027 (source)

Largest increases since January 2025 ($/gal)

  • WAWashington+$0.0943
  • NJNew Jersey+$0.0661
  • MSMississippi+$0.0581
  • RIRhode Island+$0.0581
  • COColorado+$0.0481
  • MNMinnesota+$0.0391
  • INIndiana+$0.0381
  • MAMassachusetts+$0.0316

Decreases since January 2025 ($/gal)

  • CTConnecticut-$0.0269
  • KYKentucky-$0.0159

On the federal side, the 9-cent-per-barrel Oil Spill Liability tax (about $0.0021 per gallon) was scheduled to expire on December 31, 2025, and Congress adjourned without extending it. That alone lowered every state's total by about $0.0019 per gallon after a small Superfund increase.

Methodology

What's included in these rates

Each total is the sum of every tax and fee charged per gallon in our source tables. Labels vary by state, so a low “excise” rate doesn't mean low diesel taxes — New Jersey's gross receipts tax, for example, adds $0.4260 per gallon on top of its excise.

Federal excise$0.2430 per gallon on on-road diesel. Dyed diesel is exempt.
LUST fee$0.0010 federal Leaking Underground Storage Tank fee on both clear and dyed diesel.
Superfund taxFederal Hazardous Substances Superfund tax, about $0.0043 per gallon.
State exciseThe state's motor fuel tax on diesel. The largest component in most states.
Gross receipts taxCharged per gallon in some states (NJ, NY). Can exceed the excise itself.
UST, inspection & environmental feesSmall per-gallon fees that fund tank cleanup, fuel quality and environmental programs.
Collection allowanceA small credit some states (MO, VA) let distributors keep. Shown as a negative amount.
Not includedPercentage-based sales taxes and local taxes that vary by city, county or ZIP code. Marked “+ local” in the table.
FAQ

Diesel tax questions

What is the federal diesel tax per gallon in 2026?

The federal excise tax on on-road diesel is $0.2430 per gallon and has not changed since 1993. Two smaller federal charges apply on top: the $0.0010 Leaking Underground Storage Tank (LUST) fee and the Hazardous Substances Superfund tax (about $0.0043 per gallon). Together, federal charges total about 24.83 per gallon in every state.

Which state has the highest diesel tax in 2026?

Pennsylvania has the highest combined on-road diesel tax at $1.0003 per gallon, driven by a state excise tax of $0.7410. Indiana ($0.8914), Washington ($0.8785), Illinois ($0.8173) and New Jersey ($0.8098) follow.

Which state has the lowest diesel tax?

Oklahoma has the lowest combined on-road diesel tax at $0.4483 per gallon. Texas ($0.4497), Louisiana ($0.4575) and New Mexico ($0.4770) are next.

Why is New Jersey's diesel tax so high if its excise tax is only $0.1350?

Most of New Jersey's diesel tax is not called an excise tax. The state's Petroleum Products Gross Receipts Tax adds $0.4260 per gallon on top of the $0.1350 excise, bringing New Jersey's combined total to $0.8098 per gallon. That is why this table shows excise and other state fees separately.

Are any states suspending diesel taxes right now?

Yes. Georgia suspended its state motor fuel excise tax, including on clear diesel, from September 29 through October 29, 2026. Ohio suspended its $0.4700 diesel tax from October 4, 2026 through January 2, 2027. Federal diesel tax still applies in both states. The table shows standard rates so it stays accurate after the suspensions end.

How much tax is on dyed (off-road) diesel?

Dyed diesel is exempt from the $0.2430 federal excise tax and, in most states, from state motor fuel excise. In most states the remaining tax is around $0.01 per gallon or less, but a few states still tax dyed diesel heavily: Connecticut ($0.4973), Rhode Island ($0.4065), Kentucky ($0.2953) and West Virginia ($0.1573). Sales tax often applies to dyed diesel separately.

Do these diesel tax rates include sales tax?

No. Totals include every tax and fee charged per gallon. Percentage-based sales taxes and local taxes that vary by city, county or ZIP code are not included, because they depend on price and location. States where these apply are marked “+ local” in the table.

How often do state diesel tax rates change?

It depends on the state. Many adjust once a year, usually on January 1 or July 1. Others index rates to inflation or fuel prices and revise them semi-annually, quarterly or monthly. In 2026, California, Colorado, Connecticut, Indiana, Maryland, Mississippi, Virginia and Washington raised diesel taxes on July 1, and Nebraska raised a per-gallon fee on October 1. Since January 2025, combined on-road rates rose in 26 jurisdictions and fell in 23.

Are these the same rates used for IFTA reporting?

Not exactly. IFTA uses the per-gallon fuel tax rates published by each member jurisdiction for motor carriers. The totals on this page are all-in rates that also include fees charged at the terminal or distributor level, such as inspection, environmental and storage tank fees. Use the official IFTA rate matrix for your quarterly return.

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Cite this data

Journalists, fleet blogs and researchers are welcome to use this table. Please credit FuelGo with a link:

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About this data: Base rates come from FuelGo's state tax tables effective January 1, 2026, updated on October 5, 2026 for the mid-year changes listed above. Totals include all federal and state taxes and fees charged per gallon, including gross receipts taxes and credits such as collection allowances. Percentage-based sales taxes and variable local taxes are excluded and flagged. Oregon's off-road figure is withheld because of an entry error in the source. Alaska is not covered. Temporary tax suspensions are noted but not subtracted. Verify current rates with the state revenue department before filing IFTA or state fuel tax returns. Not tax or legal advice.