Tire Excise Tax Calculator
Estimate the federal tire excise tax — charged per 10 lbs of maximum rated load capacity over 3,500 lbs, by tire category. Form 720, Part I, IRS Nos. 108, 109, 113.
Worked example
Scenario: 100 standard tires sold, each rated 6,000 lbs load capacity.
Taxable capacity per tire: (6,000 − 3,500) ÷ 10 = 250 increments
Tax per tire: 250 × $0.0945 = $23.625
Tax: 100 × $23.625 = $2,362.50 (IRS No. 108)
Read the full tire excise tax filing guide for export exemption rules, Section 4051(d) tire credit when sold with trucks, and weight-aggregation tips.
Tire Excise Tax Calculator
Tax applies per 10 lbs of maximum rated load capacity over 3,500 lbs. Choose the tire category and enter your numbers.
Load capacity ≤ 3,500 lbs is entirely exempt. Use the tire's max rated load capacity, not its weight.
Estimated Tire Excise Tax
$0.00
Estimate only · Form 720 Part I, IRS Nos. 108/109/113
Frequently asked questions
How is the tire excise tax calculated?▼
The tax is based on a tire's maximum rated load capacity — not its weight. It is charged per 10 lbs of load capacity over 3,500 lbs. A tire rated at or below 3,500 lbs owes no tax. Example: a 6,000-lb tire → (6,000 − 3,500) ÷ 10 = 250 increments × the rate.
What rate applies to my tire type?▼
Standard taxable tires (IRS No. 108) and super single tires designed for steering (IRS No. 113): $0.0945 per 10 lbs over 3,500. Biasply and non-steering super single tires (IRS No. 109): $0.04725 per 10 lbs over 3,500.
Are tires sold for export taxable?▼
No. Tires sold for export are exempt with proper documentation (export bill of lading, foreign consignee statement, etc.). If the tax was inadvertently paid, claim a credit on Form 8849.
Who pays the tire excise tax?▼
The manufacturer, producer, or importer at the time of sale to an unrelated buyer. Retail-only resellers do not pay the tax — it has already been paid upstream.
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