Business Tax · Fuel Schemes

Fuel Tax Credit Calculator

Price a fuel tax credit claim at the rate that applied on the date you acquired the fuel, including the increase that took effect on 3 August 2026.

All six rate periodsRoad user chargeBAS label 7D

The rate is set by when you acquired the fuel, not when you used it.

On-road heavy vehicle use is reduced by the road user charge. Everything else — off-road plant, agriculture, mining, marine, generators, and a heavy vehicle’s auxiliary equipment — claims the full rate.

Awaiting input

Enter the litres of fuel you acquired.

Fuel tax credit rates — from 3 august 2026

These are the rates for fuel acquired on or after 3 August 2026. The road user charge is 32.4 cents per litre for liquid fuels and 43.2 cents per kilogram for gaseous fuels.

Eligible fuel type Heavy vehicle on a public road All other business uses
Liquid fuels — for example, diesel or petrol 21.3 c/L 53.7 c/L
Blended fuels: B5, B20, E10 21.3 c/L 53.7 c/L
Blended fuel: E85 0 c/L 23.015 c/L
Liquefied petroleum gas (LPG), duty paid 0 c/L 17.5 c/L
Liquefied natural gas (LNG) or compressed natural gas (CNG), duty paid 0 c/kg 36.8 c/kg
B100 0 c/L 19.7 c/L

What changed on 3 August 2026

Fuel excise duty had been temporarily cut, and the road user charge cut with it. Both reverted at the start of 3 August 2026, so credits rose sharply for off-road business use while on-road heavy vehicle credits barely moved.

Diesel or petrol 1 July 2026 to 2 August 2026 From 3 August 2026 Change
All other business uses 36.6 c/L 53.7 c/L +17.1 c/L
Heavy vehicle on a public road 20.2 c/L 21.3 c/L +1.1 c/L
Road user charge 16.4 c/L 32.4 c/L +16.0 c/L

On 10,000 litres of off-road diesel that is a difference of $1,710. If a BAS period contains both 2 and 3 August 2026, the claim has to be split and each parcel of fuel priced at the rate in force on the day it was acquired.

Fuel tax credit rate history

Rates for all other business uses, by the date the fuel was acquired. Claims can generally be amended for four years, so an earlier period is the correct rate for an earlier claim. To read the on-road heavy vehicle rate for any row, subtract that row’s road user charge and floor the result at nil.

Fuel acquired Diesel or petrolB5, B20, E10E85LPGLNG or CNGB100 Road user charge
From 3 August 2026 53.753.723.01517.536.819.7 32.4 / 43.2
1 July 2026 to 2 August 2026 36.636.615.691225.113.4 16.4 / 21.9
1 April 2026 to 30 June 2026 20.620.68.876.814.16.9 0 / 0
2 February 2026 to 31 March 2026 52.652.622.5117.23617.5 32.4 / 43.2
4 August 2025 to 1 February 2026 51.651.622.10516.935.417.2 32.4 / 43.2
1 July 2025 to 3 August 2025 50.850.821.7316.634.816.9 32.4 / 43.2

Rates are cents per litre, except LNG and CNG which are cents per kilogram. The road user charge column shows cents per litre for liquid fuels and cents per kilogram for gaseous fuels. The 1 April to 30 June 2026 period is the odd one out: excise was cut by 60.9% and the road user charge was set to zero, so on-road and off-road use attracted the same rate.

What this estimate includes

  • Covers all six ATO rate periods since 1 July 2025, so amended claims inside the four-year window can be priced correctly.
  • Applies the road user charge separately to liquid and gaseous fuels, and reports when it reduces a claim to nil.
  • Quantifies the difference against the previous rate period, which matters for BAS periods that straddle 3 August 2026.

Frequently asked questions

What is the fuel tax credit rate for 2026?
For fuel acquired from 3 August 2026, diesel and petrol used in business off public roads attract 53.7 cents per litre. The same fuel used in a heavy vehicle travelling on a public road attracts 21.3 cents per litre, because the road user charge of 32.4 cents per litre is deducted. Rates for fuel acquired from 1 July to 2 August 2026 were lower — 36.6 and 20.2 cents per litre — because fuel excise was temporarily reduced.
Why did fuel tax credit rates change on 3 August 2026?
Two things happened at once. The temporary reduction in fuel excise duty ended on 2 August 2026, restoring the full excise rate, and the road user charge returned to 32.4 cents per litre for liquid fuels after being set to 16.4 cents during the reduction. The combined effect lifted the off-road business rate for diesel and petrol from 36.6 to 53.7 cents per litre.
What is the road user charge?
The road user charge is the amount the government deducts from your fuel tax credit for fuel burnt in a heavy vehicle travelling on a public road, on the basis that the vehicle is already contributing to road funding. It is 32.4 cents per litre for liquid fuels and 43.2 cents per kilogram for gaseous fuels from 3 August 2026. Where the charge is higher than the credit rate, the credit is reduced to nil rather than becoming negative.
Which fuel uses get the full rate?
Everything that is not a heavy vehicle travelling on a public road: off-road plant and machinery, agriculture, mining, construction, marine and rail use, generators, and the auxiliary equipment of a heavy vehicle such as a concrete mixer barrel or a refrigeration unit. Auxiliary equipment is worth splitting out — the same truck can attract two different rates on one tank.
Which date sets the rate — when I bought the fuel or when I used it?
The date you acquired the fuel. When a BAS period straddles a rate change, as the September 2026 quarter does, you have to split the claim and apply each rate to the fuel acquired while it applied.
How far back can I claim fuel tax credits?
Generally four years from the due date of the business activity statement in which the credit could first have been claimed. That is why the rate tables below go back to 1 July 2025 — an amended claim has to use the rate in force when the fuel was acquired.
Where do fuel tax credits go on the BAS?
Label 7D, "Fuel tax credit", in the fuel tax credit section of your business activity statement. If you are correcting an earlier overclaim, label 7C is used instead.

Tax Accuracy & Sources

Reviewed: 28 July 2026 · Tax year: ATO fuel tax credit rates, all periods from 1 July 2025

Rate lookup and claim arithmetic only. It does not test whether your business or vehicle is eligible, apportion fuel between uses, handle the simplified methods for small claimants, or lodge a BAS.

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