Fuel Tax Credit Rates FY2025-26
Current ATO rates for diesel, petrol, LPG, and alternative fuels
Current Rate Period
4 August 2025 to 2 February 2026
Diesel & Petrol
| Use Type | Rate (per litre) | Eligible Vehicles |
|---|---|---|
| Off-Road / Machinery | 51.6c/L | Tractors, excavators, generators, forklifts |
| Heavy Vehicle On-Road | 19.2c/L | Trucks >4.5t GVM on public roads |
| Light Vehicle On-Road | $0.00 | Not eligible for FTC |
Alternative Fuels
| Fuel Type | Off-Road Rate | On-Road Rate | Unit |
|---|---|---|---|
| LPG | 16.8c/L | $0.00 | per litre |
| LNG / CNG | 35.3c | $0.00 | per kg |
| E85 (High Ethanol) | 22.1c/L | $0.00 | per litre |
| B100 (Pure Biodiesel) | 15.4c/L | N/A | per litre |
| E10, B5, B20 (Blends) | Same as diesel/petrol rates | per litre | |
Road User Charge FY2025-26
The Road User Charge of 32.4c/L is automatically deducted from heavy vehicle on-road claims. This is why the on-road rate (19.2c/L) is lower than the off-road rate (51.6c/L).
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Historical Rate Periods
Previous ATO fuel tax credit rates. Use the rate applicable on your fuel acquisition date.
| Period | Off-Road | Heavy On-Road | LPG Off-Road |
|---|---|---|---|
July 2025 1 July 2025 - 3 August 2025 | 50.8c/L | 18.4c/L | 16.6c/L |
February 2025 3 February 2025 - 30 June 2025 | 50.8c/L | 20.3c/L | 16.6c/L |
August 2024 5 August 2024 - 2 February 2025 | 50.6c/L | 20.1c/L | 16.5c/L |
February 2024 5 February 2024 - 4 August 2024 | 49.9c/L | 19.4c/L | 16.3c/L |
July 2023 1 July 2023 - 4 February 2024 | 48.8c/L | 20.0c/L | 15.9c/L |
Frequently Asked Questions
What is the current diesel fuel tax credit rate for FY2025-26?
For FY2025-26, the diesel off-road rate is 51.6c/L. Heavy vehicle on-road rate is 19.2c/L (after deducting the 32.4c Road User Charge). Rates are indexed to CPI and updated in February and August.
When do ATO fuel tax credit rates change?
Fuel tax credit rates are indexed to CPI and change twice yearly - on the first Monday of February and August. The next rate change is February 2026. Road User Charge increases annually on 1 July.
Which rate should I use - acquisition date or BAS period?
For claims under $10,000 per year, you can use the simplified method and apply the rate at the end of the BAS quarter. For larger claims, you must use the rate applicable on the fuel acquisition date.
FTC Calculator
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Amendment Calculator
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ATO Official Rates
View rates on ato.gov.au
Rates sourced from the Australian Taxation Office. Always verify with the official ATO calculator. Last verified: January 2026.