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.

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. A few states add a separate sales tax on fuel on top of the per-gallon excise.

Why do fuel tax rates change during the year?

Several states index their fuel tax to inflation or to the wholesale price and re-set the rate on a schedule, often each July. That is why a state rate should be confirmed against the state's current figure rather than treated as fixed.

Fuel Taxes by State

What the government adds to every gallon. Fuel taxes are charged in cents per gallon, not as a percentage, so they are a fixed layer of the pump price. The federal rate is the same everywhere; the state rate is where the pump price diverges from one state line to the next.

State gasoline excise

Snapshot as of June 2026. Rates shown are approximate state gasoline excise.

Several states re-index their fuel tax each year (often in July) to inflation or the wholesale price, and some add a separate sales tax on fuel on top. Treat these as a guide and confirm the current rate with your state's department of revenue before relying on it. Not every state is listed yet; the table is expanding with per-state confirmation.

State	Gasoline excise (¢/gal)	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.

How fuel tax works

A fuel tax is an excise: a set number of cents on each gallon, collected whether the pump reads two dollars or five. That is why two stations with the same wholesale cost can post very different pump prices purely on tax, and why the state column is the one that matters for anyone moving fuel across state lines.

The federal 18.4-cent gasoline and 24.4-cent diesel rates have not moved since 1993. States are where the action is: some hold a flat rate for decades, others index to inflation or wholesale price and step up most years. A handful also charge a sales tax on fuel on top of the per-gallon excise, which does move with price.

See the fuel-tax data page · U.S. gas price · U.S. diesel price