Iowa IFTA Fuel Tax Rate, 4th quarter 2026
Diesel, October to December 2026
$0.3250per gallon
C$0.1205 per litreSince Q3 2026: no change
Example: 1,000 miles in Iowa at 6.5 mpg burns about 154 gallons, so you owe Iowa about $50.00 in fuel tax for those miles. Tax you paid at the pump in Iowa is credited on the return.
Iowa rates for both quarters
| Fuel | Q4 2026 (now) | Q3 2026 (return due October 31, 2026) |
|---|---|---|
| Diesel | $0.3250C$0.1205/L | $0.3250C$0.1201/L |
| Gasoline | $0.3000C$0.1112/L | $0.3000C$0.1109/L |
Iowa's notes on the IFTA matrix
LNG is measured in Diesel Gallon equivalents of 6.06 pounds of liquefied natural gas and CNG is measured in Gasoline Gallon equivalents of 126.67 cubic feet. Methanol is not subject to Iowa fuel taxes unless blended with other motor fuels for use in an aircraft or for propelling motor vehicles. Hydrogen fuel will have a tax rate of $0.65 per gallon beginning January 1, 2020. The gallon of hydrogen is based on the diesel gallon equivalent or 'dge', and is two and forty-nine hundredths pounds. Effective July 1, 2023, Iowa has an Electric Fuel Tax Rate of two and six-tenths cents for each kilowatt hour ($0.026 per kWh) of electric fuel dispensed into an EV battery or energy storage device. This does not apply to electric fuel dispensed at residences. Effective July 1, 2024, the biodiesel B-20 or Higher Undyed is a new fuel group and replaces the biodiesel B-11 or Higher Undyed fuel group to have a lower fuel tax rate. Additionally, biodiesel B-11 to B-19 falls into the same taxation category as undyed special fuel (diesel).
Source: IFTA, Inc. fuel tax rate matrix, last updated by IFTA, Inc. on 11/10/26. The 4th quarter 2026 matrix is not final until December 4, 2026. States can still send changes; see IFTA's late rate notices. Your base state's return is what counts; check its instructions before you file.
Iowa carriers: we file your IFTA return
Your 3rd quarter 2026 return is due October 31, 2026. $79 a quarter, or $300 for a full year. Fuel tax you owe is paid to your base state and isn't included.
- Send your ELD miles report or trip sheets and your fuel card report or receipts
- A tax professional works out every state and province and files with your base state
- You approve the return before it is filed and get a copy for your records
- Behind on a quarter? Pick every quarter you missed on the form
Common questions
What is the Iowa IFTA diesel tax rate for the 4th quarter 2026?
$0.3250 per gallon, for fuel used October to December 2026. It is the same as in Q3 2026.
What Iowa rate goes on my 3rd quarter 2026 return?
$0.3250 per gallon for diesel. That return covers July to September 2026 and is due October 31, 2026.
What is a surcharge line?
Some states (for example Kentucky and Virginia) add a separate surcharge on fuel used in their state. It is listed as its own line on the IFTA matrix and on the return. The diesel totals on these pages add the surcharge to the base rate.
Why are Canadian rates shown per litre and in two currencies?
IFTA lists every rate both in U.S. dollars per U.S. gallon and in Canadian dollars per litre, using one exchange rate per quarter. A U.S.-based carrier files in gallons and U.S. dollars; a Canadian-based carrier files in litres and Canadian dollars.
Do I owe tax twice if I buy fuel in one state and drive in another?
No. You owe each state tax on the fuel you burned there (miles there ÷ your fleet MPG × that state's rate). The tax you already paid at the pump is credited. The IFTA return adds it up: you pay the states you under-paid and get credit from the ones you over-paid.
IFTA rates in other states
- Alabama
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Idaho
- Illinois
- Indiana
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming