IFTA Matrix
Fuel Tax Rates

4th Quarter 2025 Tax Rate Changes

Exchange Rate*: U.S.= 1.3797 / Canada = 0.7248

Last Updated on 11/10/25



State / Province Rate GasolineSpecial DieselGasoholPropaneLNGCNGEthanolMethanolE-85M-85A55BiodieselElectricityHydrogenHythane
ALABAMA (AL) #35 U.S.
Can.
0.3000
0.1094
0.3100
0.1130
0.3000
0.1094
0.3100
0.1130
0.1300
0.0473
0.1300
0.0473
0.3000
0.1094
0.3000
0.1094
0.3000
0.1094
0.3000
0.1094
0.3000
0.1094
0.3100
0.1130
Spacer1Spacer1Spacer1
CALIFORNIA (CA) #1 U.S.
Can.
Spacer10.9710
0.3539
Spacer10.0600
0.0219
0.1017
0.0371
0.0887
0.0323
0.0900
0.0328
0.0900
0.0328
0.0900
0.0328
0.0900
0.0328
0.9710
0.3539
0.9710
0.3539
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MARYLAND (MD) U.S.
Can.
0.4600
0.1676
0.4675
0.1704
0.4600
0.1676
0.4600
0.1676
0.4600
0.1676
0.4600
0.1676
0.4600
0.1676
0.4600
0.1676
0.4600
0.1676
Spacer1Spacer10.4675
0.1704
Spacer1Spacer1Spacer1
MASSACHUSETTS (MA) U.S.
Can.
0.2400
0.0875
0.2400
0.0875
0.2400
0.0875
0.2360
0.0861
0.2360
0.0861
0.2360
0.0861
0.2400
0.0875
0.2400
0.0875
0.2400
0.0875
0.2400
0.0875
0.2400
0.0875
0.2400
0.0875
Spacer1Spacer1Spacer1

Footnotes

# 1 - CALIFORNIA
Dimethyl Ether (DM) and Dimethyl Ether-Liquified Petroleum Gas Blends
(DME/LPG) should be reported under Propane.  LNG to be reported for
each 6.06 pounds of liquid natural gas used. LNG is taxed at a diesel
gallon equivalent (DGE).  CNG to be reported for each 126.67 cubic
feet, or 5.66 pounds, of compressed natural gas used, measured at
standard pressure and temperature. CNG is taxed at a gasoline gallon
equivalent (GGE).  A blend of Alcohol when containing not more than
15% Gasoline or Diesel should be reported as E-85 or M-85.  
# 35 - ALABAMA
The Rebuild Alabama Act - Levies an incremental excise tax increase on
gasoline and diesel fuel beginning September 1, 2019. The rate
increases by $0.06 on 9/1/19, $0.02 on 10/1/2020 and $0.02 on
10/1/2021. Beginning October 1, 2023, and July 1 every other year
thereafter, index of $0.01 per gallon increase or decrease based upon
National Highway Construction Cost Index. New distribution for
additional excise tax. Floor stocks tax return due on the last day of
the third month following the tax increase. Due date for TXT returns
changed from the 22nd to the 20th.  ADOR required to notify taxpayer
of rate change on or before March 1.  Maximum bond for suppliers is
$3,000,000 beginning 9/1/2019.  Effective January 1, 2020, an annual
license tax and registration fee is imposed on each battery electric
vehicle ($200) and each plug-in hybrid electric vehicle ($100)
operated on Alabama public highways. Beginning July 1, 2023 and every
fourth year thereafter, the additional license tax and registration
fee shall increase by three dollars ($3). In no case shall the battery
electric vehicle fee be reduced to less than $150 and the plug-in
hybrid electric vehicle fee be reduced to less than $75.

Taxmatrix