Federal Tire Excise Tax Rates 2026
2026 tire excise tax rates
| Tire type | IRS No. | Rate (per 10 lbs over 3,500) |
|---|---|---|
| Standard taxable tires | No. 108 | $0.0945 |
| Biasply / super single (non-steering) | No. 109 | $0.04725 |
| Super single for steering | No. 113 | $0.0945 |
The rate applies only to the portion of maximum rated load capacity above 3,500 lbs. See how the load-capacity calculation works, and the biasply vs. super single distinctions.
FAQ
What is the federal tire excise tax rate?▼
Standard taxable tires (IRS No. 108) and super single tires designed for steering (IRS No. 113) are taxed at $0.0945 for each 10 pounds of maximum rated load capacity over 3,500 pounds. Biasply tires and non-steering super single tires (IRS No. 109) are taxed at the reduced $0.04725.
Is the tire tax based on weight or price?▼
Neither — it is based on the tire's maximum rated load capacity. Only the load capacity over 3,500 lbs is taxed, in 10-lb increments. A tire rated at or below 3,500 lbs of load capacity owes no tax.
Which tires are taxable?▼
A taxable tire is any tire of the type used on highway vehicles, wholly or partially made of rubber and marked for highway use. Off-road, agricultural, and similar non-highway-type tires are generally not taxable.
File the tire excise tax
EasyFile720 applies the correct rate per 10 lbs of load capacity over 3,500 lbs and e-files IRS Nos. 108/109/113.
Rates reflect the Instructions for Form 720 (Rev. June 2026) and IRC §4071. General information, not tax advice.
