Illinois Motor Fuel Use Tax Rates July-December 2026
Summary
The Illinois Department of Revenue has published the Motor Fuel Use Tax rates effective July 1, 2026 through December 31, 2026 for all International Fuel Tax Agreement (IFTA) licensees. The combined rates consist of Part A (statutory rate under 35 ILCS 505/2) plus Part B (6.25% of average selling price). Diesel is set at 75.1 cents per gallon, gasoline at 66.6 cents per gallon, LPG at 73.3 cents per DGE, LNG at 71.5 cents per DGE, and CNG at 61.1 cents per GGE. Licensees must use these rates when filing quarterly IFTA returns for the third and fourth quarters of 2026.
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GovPing monitors IL DOR Informational Bulletins for new tax regulatory changes. Every update since tracking began is archived, classified, and available as free RSS or email alerts — 13 changes logged to date.
What changed
The bulletin establishes new combined Motor Fuel Use Tax rates (Part A plus Part B) for diesel, gasoline, LPG, LNG, and CNG applicable to IFTA licensees filing Illinois returns for the July-December 2026 period. Part A rates are set by statute, while Part B rates are recalculated annually based on the prior 12-month average selling price multiplied by 6.25 percent. Affected licensees must apply these rates to all qualifying fuel usage reported on quarterly IFTA returns covering Q3 and Q4 2026. No new filing procedures are introduced; licensees continue using MyTax Illinois to report and pay.
Archived snapshot
Apr 27, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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FY 2026-24
April 2026
David Harris, Director
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FY 2026-24, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2026, through December 31, 2026
To: All International Fuel Tax Agreement (IFTA) Licensees
Illinois Motor Fuel Use Tax is comprised of two parts, Part A and Part B. 35 ILCS 505/13a. This tax is reported and paid by licensees under the International Fuel Tax Agreement (IFTA). The rates listed here are effective July 1, 2026, through December 31, 2026, for use on the quarterly IFTA returns.
What is the Illinois Part A rate?
The Part A rate is established by Section 2 of the Motor Fuel Tax Law, which imposes the tax per gallon on all motor fuel used in motor vehicles operating on Illinois public highways and in recreational type watercraft operating on Illinois waters. 35 ILCS 505/2.
What are the Illinois Part A motor fuel tax rates effective July 1, 2026 through June 30, 2027?
Effective July 1, 2026 through June 30, 2027, the Part A tax rates (in cents per gallon, DGE 1, or GGE 2) are as follows:
| Diesel 3 | 57.1¢ per gallon |
| Gasoline 4 | 49.6¢ per gallon |
| LPG | 57.1¢ per DGE 5 |
| LNG | 57.1¢ per DGE 6 |
| CNG | 49.6¢ per GGE 7 |
What is the Illinois Part B rate?
The Illinois Department of Revenue (IDOR) is required to establish the Part B rate of the Motor Fuel Use Tax for diesel fuel, gasoline, gasohol, liquefied petroleum gas (LPG, commonly known as propane), compressed natural gas (CNG), and liquefied natural gas (LNG).
The Part B rate is established by IDOR as of January 1 of each year using the average selling price per gallon of motor fuel sold in Illinois during the previous 12 months and multiplying it by 6.25 percent to determine the cents per gallon rate. 35 ILCS 505/13a(2).
What are the Illinois Part B motor fuel tax rates effective January 1, 2026 through December 31, 2026?
The Part B tax rates (in cents per gallon, DGE 1, or GGE 2) are as follows:
| Diesel 3 | 18.0¢ per gallon |
| Gasoline 4 | 17.0¢ per gallon |
| LPG | 16.2¢ per DGE 5 |
| LNG | 14.4¢ per DGE 6 |
| CNG | 11.5¢ per GGE 7 |
What is the Motor Fuel Use Tax rate effective July 1, 2026, through December 31, 2026?
Effective July 1, 2026, through December 31, 2026, the Motor Fuel Use Tax rates for the fuels listed below are as follows:
| Part A | Part B | Motor Fuel Use Tax Rate | |||
|---|---|---|---|---|---|
| Diesel 3 | 57.1¢ | + | 18.0¢ | = | 75.1¢ per gallon |
| Gasoline 4 | 49.6¢ | + | 17.0¢ | = | 66.6¢ per gallon |
| LPG | 57.1¢ | + | 16.2¢ | = | 73.3¢ per DGE 5 |
| LNG | 57.1¢ | + | 14.4¢ | = | 71.5¢ per DGE 6 |
| CNG | 49.6¢ | + | 11.5¢ | = | 61.1¢ per GGE 7 |
Rate information is available at tax.illinois.gov. Use MyTax Illinois at mytax.illinois.gov to file and pay your Illinois Motor Fuel Tax returns.
1 "DGE" means diesel gallon equivalent. 35 ILCS 505/1.8.
2 "GGE" means gasoline gallon equivalent. 35 ILCS 505/1.8.
3 Diesel fuel is defined as any product intended for use or offered for sale as a fuel for engines in which the fuel is injected into the combustion chamber and ignited by pressure without electric spark (includes biodiesel). 35 ILCS 505/2(b); 35 ILCS 105/3-41.
4 Gasoline includes gasohol. See 35 ILCS 105/3-40.
5 A DGE of LPG = 6.41 pounds of LPG. The conversion ratio used to calculate the LPG rate is one gallon = 0.651 DGEs of LPG. 35 ILCS 505/1.8A.
6 A DGE of LNG = 6.06 pounds of LNG. The conversion ratio used to calculate the LNG rate is one gallon = 0.5776 DGEs of LNG. 35 ILCS 505/1.8A.
7 A GGE of CNG = 5.66 pounds of CNG. 35 ILCS 505/1.8B.
Printed by authority of the State of Illinois - Electronic only, One copy
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