Calculator

IFTA calculator: fuel tax by state, this quarter's rates

Type the miles and gallons for each state from your ELD and fuel cards. The calculator works out fleet MPG, taxable and net gallons per jurisdiction, and the tax or credit at the IFTA rates for the quarter you pick. Then email yourself the Schedule A PDF and an Excel worksheet with the formulas.

By Djuro Kolundzija, founder of Nerivo. Started his own trucking company in 2012 and grew it past 100 trucks.

In short: IFTA tax = (miles driven in a state ÷ your fleet's MPG − gallons bought in that state) × that state's rate, for every state, netted into one return to your base state. Fleet MPG is total miles ÷ total gallons for the quarter. A state where you bought more than you burned gives a credit; Indiana, Kentucky and Virginia add a surcharge on gallons burned that is never a credit. The return is due the last day of the month after the quarter ends.

IFTA · diesel · the quarter you are filing

Miles come from your ELD's state-miles report; gallons are the diesel bought in each state on your fuel cards. One row per jurisdiction. Loading rates….

Taxable gal	Net gal	Rate	Tax / credit
4,462	-1,398	no rate	–
1,401	161	no rate	–
872	872	no rate	–
1,058	-152	no rate	–
1,273	253	no rate	–
744	264	no rate	–

Fleet MPG

6.99

68,600 miles ÷ 9,810 gal

Tax owed

$0.00

states where you burned more than you bought

Credits

$0.00

states where you bought more than you burned

Net for the quarter

$0.00

Get this as a Schedule A PDF and an Excel worksheet

The table above as a PDF in the Schedule A layout, plus an Excel worksheet with your rows, the formulas and a rates sheet to reuse next quarter. Emailed in a minute; we don't keep the figures.

How to calculate IFTA, step by step

Total miles for the quarter, every jurisdiction, loaded and empty. From the ELD's state-miles report, by truck or for the fleet.
Total gallons bought for the quarter, from the fuel card statements, grouped by the state of the station.
Fleet MPG = total miles ÷ total gallons. One number for the whole fleet (or for one truck, if you file by truck).
Per state: taxable gallons = the state's miles ÷ fleet MPG. This is what you burned there.
Per state: net taxable gallons = taxable gallons − gallons bought there. Positive means you burned more than you bought in that state; negative means the opposite.
Per state: tax = net taxable gallons × the state's rate from the IFTA matrix. Negative is a credit. Indiana, Kentucky and Virginia add a surcharge on gallons consumed, which is never a credit.
Sum every state. Positive, you pay your base state; negative, your base state refunds you.

On the sample fleet above, 68,600 miles over 9,810 gallons gives about 7.0 MPG. Arkansas shows a tax (6,100 miles driven, nothing bought there); Texas shows a credit (5,860 gallons bought against about 4,460 burned). The return nets the two.

Where the numbers come from, and what goes wrong

Miles by state come from the ELD's GPS. A truck with a dead ELD for a day has missing miles; a trailer-only move has none. Check that the quarter's miles roughly match odometer start to end across the fleet.
Gallons by state come from the fuel card. A fill on the wrong unit's card moves gallons to the wrong truck; reefer fuel on the truck card inflates the state's gallons. Nerivo flags both before the quarter closes.
Rates change every quarter and are preliminary until IFTA, Inc. makes them final (usually a few weeks before the quarter starts). Use the right quarter's rates, not last quarter's.
MPG is the number auditors look at. A fleet claiming 9 MPG on loaded Class 8 miles gets questions; so does a truck whose MPG changes 20% quarter to quarter with no explanation.

IFTA due dates

Quarter	Months	Due
Q1	January – March	April 30
Q2	April – June	July 31
Q3	July – September	October 31
Q4	October – December	January 31

When the due date lands on a weekend or holiday it moves to the next business day. Late returns carry a penalty of $50 or 10% of the tax, whichever is greater, plus interest by jurisdiction.

IFTA diesel tax rates by state, Q3 2026

US dollars per gallon from the IFTA, Inc. rate matrix for Q3 2026 (final). The surcharge column applies to gallons consumed in that state and is never credited back. Canadian provinces are converted to US dollars per US gallon.

Jurisdiction	Code	Diesel rate ($/gal)	Surcharge ($/gal)
Alabama	AL	0.3100	–
Alberta	AB	0.3519	–
Arizona	AZ	0.2600	–
Arkansas	AR	0.2850	–
British Columbia	BC	0.4060	–
California	CA	0.9790	–
Colorado	CO	0.3350	–
Connecticut	CT	0.4990	–
Delaware	DE	0.2200	–
Florida	FL	0.4097	–
Georgia	GA	0.3730	–
Idaho	ID	0.3200	–
Illinois	IL	0.7380	–
Indiana	IN	0.6300	–
Iowa	IA	0.3250	–
Kansas	KS	0.2600	–
Kentucky	KY	0.2200	0.1050
Louisiana	LA	0.2000	–
Maine	ME	0.3120	–
Manitoba	MB	0.3383	–
Maryland	MD	0.4745	–
Massachusetts	MA	0.2400	–
Michigan	MI	0.5240	–
Minnesota	MN	0.3260	–
Mississippi	MS	0.2400	–
Missouri	MO	0.2950	–
Montana	MT	0.2975	–
Nebraska	NE	0.3180	–
Nevada	NV	0.2700	–
New Brunswick	NB	0.4182	–
New Hampshire	NH	0.2220	–
New Jersey	NJ	0.5610	–
New Mexico	NM	0.2100	–
New York	NY	0.3805	–
Newfoundland and Labrador	NL	0.2572	–
North Carolina	NC	0.4100	–
North Dakota	ND	0.2300	–
Nova Scotia	NS	0.4168	–
Ohio	OH	0.4700	–
Oklahoma	OK	0.1900	–
Ontario	ON	0.2436	–
Pennsylvania	PA	0.7410	–
Prince Edward Island	PE	0.3830	–
Quebec	QC	0.5468	–
Rhode Island	RI	0.4000	–
Saskatchewan	SK	0.4060	–
South Carolina	SC	0.2800	–
South Dakota	SD	0.2800	–
Tennessee	TN	0.2700	–
Texas	TX	0.2000	–
Utah	UT	0.3790	–
Vermont	VT	0.3100	–
Virginia	VA	0.3360	0.1430
Washington	WA	0.5950	–
West Virginia	WV	0.3570	–
Wisconsin	WI	0.3290	–
Wyoming	WY	0.2400	–

Rates change every quarter; this table refreshes from the matrix weekly. Pick a different quarter in the calculator above to use its rates.

What Nerivo IQ does with IFTA

The calculator is the arithmetic. The work is the gathering: pulling state miles from the ELD, grouping fuel by state from the card statements, catching the fill on the wrong unit, and keeping the rates current. Nerivo reads the ELD and the fuel cards directly, matches every gallon to the truck that burned it, and keeps the quarter's return ready by truck and for the fleet, with this quarter's rates and the preliminary-until date on it. You can also ask Neri which drivers are running up the IFTA bill, or whether fueling in a cheaper state was worth it net of tax.

Frequently asked questions

How is IFTA calculated?

Fleet MPG first: total miles in every jurisdiction divided by total gallons bought everywhere. Then, for each state, taxable gallons = that state's miles ÷ fleet MPG; net taxable gallons = taxable gallons − gallons bought in that state; fuel tax = net gallons × the state's rate. Buy more than you burned in a state and the result is negative: a credit. The return nets every state's tax and credit into one payment to, or refund from, your base state.

What are the IFTA rates for this quarter?

IFTA, Inc. publishes a rate matrix for every quarter about a month before it starts, and it can change until the matrix is marked final. The calculator above uses the matrix for the quarter you pick and says whether those rates are final, preliminary or estimated from the previous quarter. Indiana, Kentucky and Virginia also charge a surcharge on gallons consumed, which never becomes a credit.

When is IFTA due?

Quarterly, on the last day of the month after the quarter ends: April 30 for Q1 (January–March), July 31 for Q2, October 31 for Q3 and January 31 for Q4. If the day falls on a weekend or holiday the deadline moves to the next business day. File even if no tax is due.

Which miles count?

Every mile the truck moved, loaded or empty, in every IFTA jurisdiction, including miles with no fuel bought there. Most ELDs (Motive, Samsara, Geotab) have a state-miles or IFTA report by vehicle for a date range; that is the miles column above. Trip permits and fuel-tax-exempt miles are handled by your base state's return, not here.

Which gallons count?

Tax-paid diesel bought at the pump in each jurisdiction, from your fuel card statements grouped by state. Bulk fuel from your own tank counts in the state where the tank is, if the tax was paid on it. Reefer fuel does not count, and keep it off the truck's fuel card or it will inflate the state's gallons.

Why does my ELD's IFTA total differ from the fuel card's?

They measure different things: the ELD counts miles by GPS, the fuel card counts gallons by receipt. The gap between what was burned (miles ÷ MPG) and what was bought is exactly the tax or credit. A big credit in one state usually means the drivers fuel there on purpose; a big tax in another means they drive through it without stopping. That is normal, and the calculator shows it per state.

Can I lower my IFTA bill by fueling in cheaper states?

IFTA taxes miles, not purchases, so where you buy does not change the total tax, only where it is paid and who sends the money where. What does change your cost is the pump price net of tax: a state with a low pump price and a high tax rate can be worse than it looks, because the tax is credited back and only the net price stays with you. Compare net-of-tax prices on your usual lanes before moving fuel stops.

Does this calculator keep my data?

No. The figures run in your browser; when you ask for the PDF and worksheet, they are sent to our server once to build the files, emailed to you, and not stored.

Nerivo IQ

IFTA ready every quarter, from the ELD and the fuel cards, by truck and for the fleet.

Connect your ELD and fuel cards once, read-only. Nerivo keeps state miles and gallons matched to each truck, the rates current, and the return ready, and flags the fills that would have thrown it off. For fleets of 50+ trucks.

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