Fuel Tax Credit Rates July 2026 – June 2027
You need to use the rate that applies on the date you acquired the fuel. This infromation has been taken from the ATO FTC page, see original here.
Use the fuel tax credit calculator to easily work out the amount to report on your business activity statement (BAS).
The following tables contain the fuel tax credit rates for businesses from:
| 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 |
21.3 (see note 4) |
53.7 |
| Blended fuels: B5, B20, E10 Unit: cents per litre |
21.3 (see note 4) |
53.7 |
| Blended fuel: E85 Unit: cents per litre |
0 (see note 4) |
23.015 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre |
0 (see note 4) |
17.5 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram |
0 (see note 4) |
36.8 |
| B100 Unit: cents per litre |
0 (see note 4) |
19.7 |
| 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) |
36.6 |
| Blended fuels: B5, B20, E10 Unit: cents per litre |
20.2 (see note 3) |
36.6 |
| Blended fuel: E85 Unit: cents per litre |
0 (see note 3) |
15.690 |
| Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre |
0 (see note 3) |
12.0 |
| Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram |
3.2 (see note 3) |
25.1 |
| B100 Unit: cents per litre |
0 (see note 3) |
13.4 |
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: From 1 July to 2 August 2026, the road user charge was set to 16.4 cents per litre for liquid fuels and 21.9 cents per kilogram for gaseous fuel.
Note 4: From 3 August 2026, the road user charge is set to 32.4 cents per litre for liquid fuels and 43.2 cents per kilogram for gaseous fuel.
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