Fuel Taxes by State
Fuel taxes are a fixed layer of the pump price, charged in cents per gallon rather than as a percentage. The federal rate is the same everywhere; the state rate is where the pump price diverges from one state line to the next.
For anyone moving fuel across state lines, the state column is the one that matters. Two stations with the same wholesale cost can post very different pump prices purely on tax.
Federal excise: gasoline 18.4¢/gal · diesel 24.4¢/gal (unchanged since 1993).
| State | State fuel tax | Notes |
|---|---|---|
| Arizona | ~18¢ | Flat; heavy-vehicle diesel taxed by a use-fuel rate. |
| California | ~61¢ | Indexed to CPI under SB1, reset each July; sales tax on top. |
| Colorado | 22¢ + fees | Flat excise since 1991, plus road usage fees that ramp up. |
| Florida | ~22¢ + SCETS | CPI-indexed state rate, SCETS tax, and county options; varies by county. |
| Georgia | ~33¢ | Adjusted annually; has been suspended during emergencies. |
| Illinois | ~49¢ | Indexed each July; sales tax on fuel on top. |
| Indiana | 36¢ + use tax | Flat excise plus a gasoline use tax set monthly off retail price. |
| Iowa | Varies | Ethanol differential: the rate depends on ethanol content and shifts yearly. |
| Kansas | 24¢ | Flat; diesel a touch higher. |
| Kentucky | ~26¢ | Tied partly to the average wholesale price; can move with the market. |
| Maryland | ~47¢ | Indexed to inflation, steps up most years. |
| Michigan | ~52¢ | Public Acts 17-20 of 2025 ended the sales tax on fuel and raised the flat excise, effective January 1, 2026; indexed to inflation going forward. |
| Minnesota | ~33¢ | Newly indexed, now rising on a schedule. |
| Missouri | ~30¢ | Phased increase, with a refund option for some uses. |
| New Jersey | ~49¢ | Fixed motor fuels tax plus a petroleum gross receipts tax that adjusts to a cap. |
| New York | Layered | Low excise plus the petroleum business tax plus sales tax on fuel. |
| North Carolina | ~41¢ | Set once a year by formula, plus a small inspection tax. |
| Ohio | 38.5¢ | Flat since 2019; diesel taxed higher (~47¢). |
| Oklahoma | 19¢ | Among the lowest in the nation; flat by fuel type. |
| Oregon | 40¢ | Per-gallon on gasoline; heavy trucks pay a weight-mile tax instead of diesel tax. |
| Pennsylvania | ~58¢ | Built on an oil company franchise tax tied to wholesale price; among the highest rates. |
| South Carolina | 28¢ | Motor fuel user fee, phased in and flat since 2022. |
| Tennessee | ~27¢ | Gasoline tax plus a small special petroleum fee. |
| Texas | 20¢ | Flat since 1991; no inflation adjustment. |
| Virginia | ~31¢ | Indexed annually, plus a separate sales tax on fuel. |
| Washington | ~55¢ | Among the highest; raised by legislation in 2025. |
| Wisconsin | ~31¢ | Same rate on gas and diesel, plus a petroleum inspection fee. |
Frequently asked
What is the federal fuel tax?
The federal excise tax is 18.4 cents per gallon on gasoline and 24.4 cents per gallon on diesel. Both have been unchanged since 1993.
Which state has the highest fuel tax?
It changes as states adjust rates, but California, Pennsylvania, and several others carry the highest combined state excise rates. The table on this page lists each state's gasoline and diesel rate.
Are fuel taxes a percentage of the price?
No. Federal and most state fuel excise taxes are a fixed amount per gallon, so they do not rise and fall with the price of fuel the way a sales tax would.