Free tool
IFTA quarterly calculator
Enter distance and fuel per jurisdiction. It works out your fleet average, the taxable fuel each jurisdiction is owed, and what you have already paid at the pump.
0 jurisdictions entered
| Jurisdiction | Distance (mi) | Fuel bought (gal) | Taxable fuel (gal) | Net fuel (gal) | Rate (per gal) | Tax due |
|---|---|---|---|---|---|---|
| — | — | — | ||||
| — | — | — | ||||
| — | — | — |
Total distance
0 mi
Total fuel bought
0.00 gal
Fleet average
— mi / gal
This works out the quantities on your return. It is not tax advice, and it does not file anything for you. Check the figures against your own records and your jurisdiction's return before you file.
How the arithmetic works
Add up every mile or kilometre your fleet ran in the quarter, and every gallon or litre it bought, in all jurisdictions. Divide the first by the second and you have your fleet average for the quarter.
For each jurisdiction, divide the distance you ran there by that fleet average. That is the taxable fuel: the fuel that jurisdiction says you used on its roads, whether or not you bought any fuel there.
Subtract the fuel you actually bought in that jurisdiction, where you already paid its tax at the pump. A positive number is fuel you owe tax on; a negative number is a credit.
Why the tax rates are not built in
IFTA rates change every quarter, differ by jurisdiction and by fuel type, and surcharge jurisdictions add a second line. A rate table published on this page would be wrong within three months, and wrong in a way you would find out about in an audit. The authority is the quarterly tax rate matrix from IFTA, Inc. Take the rate for your quarter and fuel from there, type it into the rate column, and the tool multiplies it out.
Official IFTA tax rate matrix →Questions about IFTA calculations
- Do I use the fleet average or the actual fuel burned in each state?
- The fleet average. This is the step most often got wrong. IFTA converts distance into fuel using one average for the whole fleet across the whole quarter, not what a particular truck burned in a particular jurisdiction. Total distance divided by total fuel gives that average, and every jurisdiction's taxable fuel is its distance divided by it.
- What counts as taxable distance?
- Distance run on public roads in an IFTA jurisdiction by a qualified motor vehicle. Some jurisdictions exclude particular distance, for example fuel-trip-permit distance or certain off-highway and turnpike distance, and the exclusions are not the same everywhere. Check your own jurisdiction's instructions before you treat any distance as exempt.
- What if I bought no fuel in a jurisdiction I drove through?
- That is normal, and it is the usual reason a return shows tax owing. You still ran distance on that jurisdiction's roads, so taxable fuel is calculated for it, and with nothing bought there the whole amount is net. Fuel you bought elsewhere produces a credit in the jurisdiction where you bought it.
- When is an IFTA return due?
- Quarterly, on the last day of the month after the quarter ends: 30 April, 31 July, 31 October and 31 January. When that date is a weekend or a legal holiday, the next business day applies. A return is due even for a quarter in which the fleet ran no distance.
- Does this file my return?
- No. It works out the quantities that go on the return. You file through your base jurisdiction's own portal, and the figures should be checked against your trip records and fuel receipts first.