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 rates as of July 2026. Several states re-index annually (often each July), so confirm the current rate with the state before relying on it.
| State | Gas ¢/gal | Diesel ¢/gal | Notes |
|---|---|---|---|
| Alabama | 31 | 32.75 | Indexed biennially to a highway-cost index; excludes local taxes. |
| Alaska | 8.95 | 8.95 | Lowest in the nation; flat. |
| Arizona | 19 | 27 | Diesel splits by class: light vehicles 19.0, heavy use-fuel (trucks) 27.0. |
| Arkansas | 25 | 28.8 | Indexed to a wholesale average plus fees. |
| California | 73.1 | 89.5 | Estimate. Excise rose July 1, 2026; the all-in figure adds the state sales tax on fuel. |
| Colorado | 29.18 | 34.68 | Includes an escalating road-usage fee. |
| Connecticut | 25 | 48.9 | Gas is the base excise; diesel is a variable rate that resets each July 1. |
| Delaware | 23 | 22 | Flat. |
| District of Columbia | 35.7 | 35.7 | Indexed to inflation. |
| Florida | 40.1 | 40.97 | Indexed to inflation, resets each January; includes statewide plus a local average. |
| Georgia | 34.05 | 38.05 | Indexed; includes the prepaid state sales tax on fuel. |
| Hawaii | 18.5 | 18.5 | Statewide portion only; county fuel taxes are extra. |
| Idaho | 33 | 33 | Flat. |
| Illinois | 66.4 | 73.9 | Includes the state sales tax on fuel; a July 2026 inflation bump was suspended six months. |
| Indiana | 53.5 | 62 | Includes the gasoline use (sales) tax; both parts re-index. |
| Iowa | 30 | 32.5 | Ethanol differential; figure is for standard grade. |
| Kansas | 25.03 | 27.03 | Flat. |
| Kentucky | 26.4 | 23.4 | Tied to an average wholesale price. |
| Louisiana | 20.93 | 20.93 | Flat. |
| Maine | 31.45 | 31.96 | Fixed; indexing was repealed. |
| Maryland | 46.6 | 46.94 | Indexed to inflation with a cap; rose slightly on July 1, 2026. |
| Massachusetts | 27.56 | 27.56 | Indexed with a floor. |
| Michigan | 53.4 | 53.4 | Restructured July 1, 2026 to a flat excise that replaced the 6% sales tax on fuel. |
| Minnesota | 32.7 | 32.7 | Indexed to a highway construction cost index. |
| Mississippi | 21.4 | 21.4 | Estimate. Mid-phase of a multi-year increase; sources vary between 18.4 and 21.4. |
| Missouri | 29.99 | 29.99 | Final step of a 2021 phased increase. |
| Montana | 33.75 | 30.5 | Flat. |
| Nebraska | 32.7 | 32.1 | Partly variable, tied to a wholesale component. |
| Nevada | 23.81 | 27.75 | Statewide portion only; large county taxes (e.g. Clark) are extra. |
| New Hampshire | 23.75 | 23.75 | Flat. |
| New Jersey | 49.15 | 56.15 | Petroleum gross-receipts tax adjusts annually to a revenue target; rose January 2026. |
| New Mexico | 18.88 | 22.88 | Flat. |
| New York | 24.18 | 22.38 | Statewide excise plus the petroleum business tax; local sales tax is extra. |
| North Carolina | 41.25 | 41.25 | Set by a formula tied to population and inflation. |
| North Dakota | 23.03 | 23.03 | Flat. |
| Ohio | 38.5 | 47 | Flat since 2019; diesel is taxed higher. |
| Oklahoma | 20 | 20 | Among the lowest; flat. |
| Oregon | 40 | 40 | Statewide portion only; many city and county taxes are extra. Heavy trucks pay a weight-mile tax. |
| Pennsylvania | 58.7 | 74.1 | No flat excise; the tax rides on an average wholesale price. Among the highest. |
| Rhode Island | 41.12 | 41.12 | Indexed to inflation. |
| South Carolina | 28.75 | 28.75 | Phased increases completed in 2022; now stable. |
| South Dakota | 30 | 30 | Flat. |
| Tennessee | 27.4 | 28.4 | Flat since the 2019 phase-in. |
| Texas | 20 | 20 | Flat since 1991; no inflation adjustment. |
| Utah | 38.55 | 38.55 | Indexed to a rack price with an inflation floor. |
| Vermont | 31.51 | 33 | Partly variable, tied to an assessment on the retail price. |
| Virginia | 41.6 | 42.7 | Indexed to inflation, resets each July; includes statewide plus a regional average. |
| Washington | 65 | 71 | Estimate. Excise rose on July 1, 2026 and now indexes about 2% a year. |
| West Virginia | 35.7 | 35.7 | Includes a variable wholesale-price component. |
| Wisconsin | 32.9 | 32.9 | Same on gas and diesel; includes a petroleum inspection fee. |
| Wyoming | 24 | 24 | Flat. |
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.