Work out your fuel tax credit for diesel, petrol, LPG and other fuels at the ATO's rates for the date you bought the fuel.
Key facts
- Fuel tax credits give businesses back the fuel tax (excise) in the price of fuel used for eligible activities: 53.7 cents a litre for diesel or petrol used off-road or in machinery, from 3 august 2026.
- Heavy vehicles over 4.5 tonnes GVM on public roads get 21.3 cents a litre: the excise less the road user charge of 32.4 cents a litre.
- You can't claim for fuel used in light vehicles of 4.5 tonnes GVM or less travelling on public roads.
- Use the rate in force on the date you acquired the fuel; rates change with excise indexation each February and August.
- Claim on your business activity statement (BAS).
Fuel tax credit rates for business (From 3 August 2026)
| Fuel | Heavy vehicles on public roads | All other business uses |
|---|---|---|
| Diesel or petrol | 21.3 c/L | 53.7 c/L |
| Blended fuels: B5, B20, E10 | 21.3 c/L | 53.7 c/L |
| E85 | 0 c/L | 23.015 c/L |
| LPG (duty paid) | 0 c/L | 17.5 c/L |
| LNG or CNG (duty paid) | 0 c/kg | 36.8 c/kg |
| B100 | 0 c/L | 19.7 c/L |
Credit for diesel or petrol
| Fuel used | Heavy vehicle on public roads | All other business uses |
|---|---|---|
| 1,000 litres | $213.00 | $537.00 |
| 5,000 litres | $1,065.00 | $2,685.00 |
| 10,000 litres | $2,130.00 | $5,370.00 |
| 50,000 litres | $10,650.00 | $26,850.00 |
Rates from 1 July to 2 August 2026
| Fuel | Heavy vehicles on public roads | All other business uses |
|---|---|---|
| Diesel or petrol | 20.2 c/L | 36.6 c/L |
| Blended fuels: B5, B20, E10 | 20.2 c/L | 36.6 c/L |
| E85 | 0 c/L | 15.69 c/L |
| LPG (duty paid) | 0 c/L | 12 c/L |
| LNG or CNG (duty paid) | 3.2 c/kg | 25.1 c/kg |
| B100 | 0 c/L | 13.4 c/L |
LNG and CNG rates are per kilogram. Not included: non-business claims, fuel for electricity generation by some businesses, and the environmental criteria for older heavy diesel vehicles.
Common questions
What is the fuel tax credit rate?
From 3 August 2026: 53.7 cents a litre for diesel or petrol in all other business uses and 21.3 cents a litre for heavy vehicles on public roads.
Why were the rates lower in July 2026?
Fuel excise was cut to 36.6 cents a litre and the road user charge to 16.4 cents a litre from 1 July to 2 August 2026, so the credits were smaller. Normal rates returned on 3 August 2026.
Can I claim fuel tax credits for my ute or car?
Not for travel on public roads in a vehicle of 4.5 tonnes GVM or less. Fuel used off public roads, for example on a farm or work site, can be eligible at the all other business uses rate.
How do I claim fuel tax credits?
Register for GST and fuel tax credits, then claim on your BAS for the fuel acquired in that period, using the rate on the date you acquired it.
See also the GST calculator and the NSW payroll tax calculator.
Sources: ATO fuel tax credit rates for business and road transport eligibility; Tax, super + you fast facts; fuel excise relief fact sheet. Checked 22 October 2026. An estimate; the ATO's own calculator gives the amount for your BAS.