How IFTA rates work
IFTA (International Fuel Tax Agreement) is administered by IFTA, Inc. The framework is consistent across all 48 contiguous US states and 10 Canadian provinces. Each jurisdiction sets its own fuel tax per gallon, and quarterly returns through the carrier's base state reconcile fuel purchased vs miles traveled in each member jurisdiction.
The quarterly tax matrix is published at iftach.org. Most jurisdictions adjust rates twice a year (Q1 and Q3); some adjust quarterly.
States that adjusted Q1 2026
Twelve states adjusted IFTA rates for Q1 2026: California (CPI index increase), Oregon (statutory CPI), Pennsylvania (Act 89 highway-funding adjustment), Illinois (annual CPI), New Jersey, Connecticut, Iowa, Indiana, Maryland, Michigan, Ohio, and Wisconsin. Most increases were 1–3 cents per gallon.
Carriers based in these states should refresh their internal accounting software with the Q1 2026 rate table. Most fleet management systems pull rates automatically from iftach.org's quarterly matrix; older self-built spreadsheets may need a manual update.
IFTA filing reminder
IFTA quarterly returns are due the last day of the month following the quarter end: Q1 due April 30, Q2 due July 31, Q3 due October 31, Q4 due January 31. Late filings trigger a penalty equal to the greater of $50 or 10% of net tax due.
IFTA-licensed carriers must keep distance and fuel records for four years. The IFTA audit standard sample size is 3 months for routine audits, with expanded sampling if record quality is poor.