Fuel Excise Tax Calculator
Estimate per-gallon (or per-GGE/DGE) federal fuel excise tax. Diesel, gasoline, kerosene, aviation fuel, CNG, LNG, LPG, alternative fuels — Form 720, Part I.
Per-gallon rate quick reference
Read the full fuel excise tax filing guide for Schedule T two-party exchange rules, biodiesel mixture handling, and Schedule C nontaxable-use credits.
Fuel Excise Tax Calculator
Per-gallon (or per-GGE/DGE) federal excise tax. 2026 rates per Form 720 June 2026 revision.
Rate: $0.244/gal
Estimated Fuel Excise Tax
$0.00
Estimate only · Form 720 Part I
Frequently asked questions
Did fuel rates change for 2026?▼
No — per-gallon fuel excise tax rates are unchanged for 2026. Diesel and kerosene remain at $0.244/gal, gasoline at $0.184/gal, aviation gasoline at $0.194/gal, commercial aviation kerosene at $0.044/gal. The June 2026 IRS revision did not adjust per-gallon fuel rates.
Why is CNG measured per GGE and LNG per DGE?▼
Compressed and liquefied natural gas are measured by energy equivalence to traditional fuels. 1 gasoline gallon equivalent (GGE) of CNG = 5.66 lbs (or 123.57 cu ft). 1 diesel gallon equivalent (DGE) of LNG = 6.06 lbs (or 1.71 gallons of LNG). This puts natural gas on equal tax footing per unit of energy.
What is the LUST tax (lines 105, 107, 119)?▼
The Leaking Underground Storage Tank tax is $0.001 per gallon on otherwise-exempt removals of dyed diesel (No. 105), dyed kerosene (No. 107), or other exempt removals (No. 119). It funds federal cleanup of leaking underground petroleum storage.
Is the IRS No. 13 fractional aircraft surtax in addition to the regular fuel tax?▼
Yes. Fuel used in fractional ownership program aircraft is subject to a $0.141/gal surtax on top of the noncommercial aviation rate ($0.219/gal kerosene). When the surtax applies, the air transportation taxes (Nos. 26, 27, 28) do not apply to that flight.
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