Fuel Excise Tax Rates 2026: Diesel, Gasoline, Kerosene & More
2026 federal fuel excise tax rates
| Fuel | 2026 rate |
|---|---|
| Diesel fuel | $0.244 / gallon |
| Kerosene | $0.244 / gallon |
| Gasoline | $0.184 / gallon |
| Aviation gasoline | $0.194 / gallon |
| Kerosene for commercial aviation | $0.044 / gallon |
| Compressed natural gas (CNG) | $0.183 / GGE |
| Liquefied natural gas (LNG) | $0.243 / DGE |
Diesel and gasoline rates include the $0.001 Leaking Underground Storage Tank (LUST) tax. Rates are per gallon, or per gasoline/diesel gallon equivalent (GGE/DGE) for natural gas.
How fuel taxes are reported on Form 720
Fuel taxes are Part I taxes, each under its own IRS number (e.g., diesel No. 60, gasoline No. 62). Part I taxes generally require semimonthly EFTPS deposits when your quarterly liability exceeds $2,500, reconciled on Schedule A. Nontaxable uses can be recovered with a Schedule C credit, and bulk transfers may involve a two-party exchange on Schedule T.
FAQ
What is the federal excise tax on diesel fuel in 2026?▼
Diesel and kerosene are taxed at $0.244 per gallon, which includes the $0.001 Leaking Underground Storage Tank (LUST) tax. Gasoline is $0.184 per gallon. These rates are reported on Form 720, Part I.
What is the federal gasoline tax rate?▼
Gasoline is taxed at $0.184 per gallon (including the $0.001 LUST tax) on Form 720. Aviation gasoline is $0.194 per gallon.
Are alternative fuels like CNG and LNG taxed?▼
Yes. Compressed natural gas (CNG) is taxed at $0.183 per gasoline gallon equivalent (GGE) and liquefied natural gas (LNG) at $0.243 per diesel gallon equivalent (DGE). Other alternative fuels have their own rates on Form 720.
Where are fuel excise taxes reported?▼
Fuel excise taxes are reported in Part I of Form 720 under their IRS numbers (for example, No. 60 for diesel, No. 62 for gasoline). Part I taxes are generally subject to semimonthly EFTPS deposits and reconciled on Schedule A.
File fuel excise taxes with 2026 rates built in
EasyFile720 has every 2026 fuel rate built in — diesel, gasoline, kerosene, aviation, CNG, LNG — with Schedule A, C, and T support and IRS-authorized e-file.
Rates reflect the Instructions for Form 720 (Rev. June 2026). General information, not tax advice. Confirm the rate and IRS number for your specific fuel and use with a qualified advisor.
