From 1 July 2025 to 30 June 2026
Check the fuel tax credit rates for business from 1 July 2025 to 30 June 2026.
Fuel tax credit rates
You need to use the rate that applies on the date you acquired the fuel.
Use the fuel tax credit calculator to easily work out the amount to report on your business activity statement (BAS).
The following ATO tables contain the fuel tax credit rates for businesses from:
- Table 1: From 1 April to 30 June 2026
- Table 2: From 2 February 2026 to 31 March 2026
- Table 3: From 4 August 2025 to 1 February 2026
- Table 4: From 1 July 2025 to 3 August 2025.
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 20.6 (see note 5) | 20.6 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 20.6 (see note 5) | 20.6 |
| Blended fuel: E85 Unit: cents per litre | 8.870 (see note 5) | 8.870 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 6.7(see note 5) | 6.7 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 14.1 (see note 5) | 14.1 |
| B100 Unit: cents per litre | 6.8 (see note 5) | 6.8 |
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 20.2 (see note 3) | 52.6 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 20.2 (see note 3) | 52.6 |
| Blended fuel: E85 Unit: cents per litre | 0 (see note 3) | 22.510 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 (see note 3) | 17.2 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 (see note 4) | 36.0 |
| B100 Unit: cents per litre | 0 (see note 3) | 17.5 |
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 19.2 (see note 3) | 51.6 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 19.2 (see note 3) | 51.6 |
| Blended fuel: E85 Unit: cents per litre | 0 (see note 3) | 22.105 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 (see note 3) | 16.9 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 (see note 4) | 35.4 |
| B100 Unit: cents per litre | 0 (see note 3) | 17.2 |
| Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
| Liquid fuels – for example, diesel or petrol Unit: cents per litre | 18.4 (see note 3) | 50.8 |
| Blended fuels: B5, B20, E10 Unit: cents per litre | 18.4 (see note 3) | 50.8 |
| Blended fuel: E85 Unit: cents per litre | 0 (see note 3) | 21.73 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre | 0 (see note 3) | 16.6 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram | 0 (see note 4) | 34.8 |
| B100 Unit: cents per litre | 0 (see note 3) | 16.9 |
Notes
Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.
Note 3: Fuel tax credit rates change for liquid fuels used in a heavy vehicle for travelling on a public road due to changes in the road user charge, which increased by 6% each year over 3 years, as follows:
- 28.8 cents per litre in 2023–24
- 30.5 cents per litre in 2024–25
- 32.4 cents per litre in 2025–26.
Fuel tax credits are reduced to nil where the road user charge exceeds the fuel tax credit rate.
Note 4: Fuel tax credit rates change for gaseous fuels due to changes in the road user charge, which increased by 6% each year over 3 years, as follows:
- 38.5 cents per kilogram in 2023–24
- 40.8 cents per kilogram in 2024–25
- 43.2 cents per kilogram in 2025–26.
Fuel tax credits are reduced to nil where the road user charge exceeds the fuel tax credit rate.
Note 5: From 1 April to 30 June 2026, the road user charge was set to zero for 3 months.
With fuel costs rising, Fuel Tax Credits are an opportunity your business can’t afford to miss.
Fuel Tax Credits represent an opportunity for businesses to abate the input costs of fuel on which excise has been paid. If you have a business operating in transport, heavy machinery or other off-road usage, most likely you will use substantial quantities of fuel and may have the opportunity to claim some of that back.
CONTACT ALLAN HALL BUSINESS ADVISORS
Source: Australian Taxation Office (Updated 28 April 2026), From 1 July 2025 to 30 June 2026, Australian Government