Revised Motor Fuel Tax Rates Effective July 1, 2026, through December 31, 2026

To: All Motor Fuel Distributors and Receivers; Users and Sellers of Alternative Fuel; and Non-Highway Use Motor Fuel Tax Refund Claimants

This bulletin replaces FY 2026-23, Change in the Motor Fuel Tax Rate, Effective July 1, 2026, through June 30, 2027* (N-04/26).

Public Act 104-0468, signed June 16, 2026, suspended the scheduled July 1, 2026, Consumer Price Index adjustment related to the motor fuel tax rate for 6 months from July 1, 2026, through December 31, 2026. This change required the Illinois Department of Revenue to recalculate the rates as shown below.

Section 2 of the Motor Fuel Tax Law (35 ILCS 505/2) imposes a tax per gallon on all motor fuel (i.e., diesel fuel, gasoline, gasohol, liquefied petroleum gas (LPG, commonly known as “propane”), compressed natural gas (CNG), and liquefied natural gas (LNG)) used in motor vehicles operating on Illinois public highways and in recreational type watercraft operating on Illinois waters. The Law provides that the rate of tax will be increased on July 1 of each year by an amount equal to the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor for the 12 months ending in March of that year, rounded to the nearest one-tenth of one cent.

From July 1, 2026, through December 31, 2026, the Illinois Motor Fuel Tax rates (in cents per gallon, DGE¹, or GGE²) are as follows:

Rate information is available at tax.illinois.gov. Use MyTax Illinois at mytax.illinois.gov to file and pay your Motor Fuel Tax returns.

* Original bulletin included Motor Fuel Tax Rates calculated prior to the suspension. Updated bulletin shows rates for the suspension period. Bulletin reissued June 16, 2026.

You must submit a separate Form RMFT-11-A when you have the same fuel type taxed at different rates. You also must submit receipts with every claim.

¹ "DGE" means diesel gallon equivalent.

² "GGE" means gasoline gallon equivalent.
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).
⁴Gasoline includes gasohol.
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.
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.
⁷ A GGE of CNG = 5.66 pounds of CNG.