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.
The rate is set by when you acquired the fuel, not when you used it.
A vehicle over 4.5 tonnes GVM on a public road has its credit reduced by the road user charge, unless its road travel is incidental to its main use. Fuel for a vehicle of 4.5 tonnes GVM or less on a public road, or aviation fuel for an aircraft, earns no credit. Off-road plant, agriculture, mining, marine, generators and a heavy vehicle’s auxiliary equipment claim the full rate.
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. The excise rates behind these credits, including the full 2026 reduction timeline, are on the fuel excise rates page.
| 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.
Worked example: purchases either side of a rate change
A BAS quarter that spans 3 August 2026 holds purchases at two different rates. Under the standard method each purchase keeps the rate for its own acquisition date, which is what the purchase worksheet mode above does for up to 50 purchases. Here are three eligible off-road purchases of diesel:
| Acquired | Eligible litres | Rate | Credit |
|---|---|---|---|
| 20 Jul 2026 | 3,000 | 36.6 c/L | $1,098.00 |
| 10 Aug 2026 | 2,500 | 53.7 c/L | $1,342.50 |
| 5 Sep 2026 | 1,500 | 53.7 c/L | $805.50 |
| Total for these purchases | 7,000 | $3,246.00 |
Pricing all 7,000 litres at the new rate would overstate the claim; pricing them all at the old rate would understate it. Each line is rounded to the cent and the total is the sum of the lines. The worksheet does not decide which BAS a purchase belongs to, so check that before you add the total to label 7D. For the rest of the return, the BAS calculator works out GST and PAYG instalments.
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 petrol | B5, B20, E10 | E85 | LPG | LNG or CNG | B100 | Road user charge |
|---|---|---|---|---|---|---|---|
| From 3 August 2026 | 53.7 | 53.7 | 23.015 | 17.5 | 36.8 | 19.7 | 32.4 / 43.2 |
| 1 July 2026 to 2 August 2026 | 36.6 | 36.6 | 15.69 | 12 | 25.1 | 13.4 | 16.4 / 21.9 |
| 1 April 2026 to 30 June 2026 | 20.6 | 20.6 | 8.87 | 6.8 | 14.1 | 6.9 | 0 / 0 |
| 2 February 2026 to 31 March 2026 | 52.6 | 52.6 | 22.51 | 17.2 | 36 | 17.5 | 32.4 / 43.2 |
| 4 August 2025 to 1 February 2026 | 51.6 | 51.6 | 22.105 | 16.9 | 35.4 | 17.2 | 32.4 / 43.2 |
| 1 July 2025 to 3 August 2025 | 50.8 | 50.8 | 21.73 | 16.6 | 34.8 | 16.9 | 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?
Why did fuel tax credit rates change on 3 August 2026?
What is the road user charge?
Which fuel uses get the full rate?
Which date sets the rate — when I bought the fuel or when I used it?
How far back can I claim fuel tax credits?
Where do fuel tax credits go on the BAS?
Tax Accuracy & Sources
Reviewed: 31 October 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.