Start at the official quarter selector
Open the official IFTA rate matrix Find official quarterly downloads and archives
This page is a lookup guide, not a maintained tax-rate table. Select the quarter you are reporting; the landing page may display a later quarter with an unfinished matrix. Read the finalization notice before relying on a rate. Official matrix and download workflow checked September 25, 2026.
Record the source before entering a rate
| Check | Record in your workpaper |
|---|---|
| Period | Reporting year and quarter, not merely today’s date |
| Jurisdiction | The state or province from the trip records |
| Fuel | The matching fuel column; do not borrow a neighboring column |
| Units and currency | The units and currency required by the return |
| Footnotes | Any special rate, exemption or surcharge instructions |
| Source status | Source URL, retrieval date and finalization status |
Follow jurisdiction footnotes and the base-jurisdiction return instructions. A separate surcharge cannot simply be folded into a creditable base rate. Texas’s IFTA guide, for example, directs filers to the filing-quarter chart and requires surcharges on separate supplement lines. Check the instructions that apply to your return.
A fictional lookup worksheet, then the arithmetic
Suppose your workpaper identifies one jurisdiction, one fuel type and the quarter being reported. Open that quarter’s matrix, locate the jurisdiction and fuel, read the footnote, and transcribe the verified base rate with its source. Repeat for every jurisdiction; a missing rate is not a zero rate.
To illustrate arithmetic only, assume a hypothetical $0.30 per gallon rate, 6,000 fleet miles and 900 fleet gallons. Fleet MPG = 6,000 ÷ 900 = 6.6667. A jurisdiction with 1,000 miles uses 150 allocated gallons. If 140 tax-paid gallons are creditable at the same rate, modeled net is (150 − 140) × $0.30 = $3 due. With 170 tax-paid gallons it is −$6, a modeled credit. Neither rate nor jurisdiction represents an actual filing lookup.
Move verified records into the estimate
First reconcile fleet mileage and MPG. Then enter verified rates in the IFTA planning calculator. Its four rows use a simplified base-rate model; surcharges, exemptions, split rates and exchange adjustments need the applicable return process. Keep the record checklist alongside receipts and return to the IFTA workflow hub.