Agencies
Services
Informational
Bulletin
FY 2026-24
April 2026
David Harris, Director
This bulletin is written to inform you of recent changes; it does not replace statutes, rules and regulations, or court decisions.
For more information visit: tax.illinois.gov
Sign up for IDOR’s email and SMS text subscription service to receive the latest news and updates.
Printable version available in:
English
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, DGE1, or GGE2) are as follows:
| Diesel3 | 57.1¢ per gallon |
| Gasoline4 | 49.6¢ per gallon |
| LPG | 57.1¢ per DGE5 |
| LNG | 57.1¢ per DGE6 |
| CNG | 49.6¢ per GGE7 |
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, DGE1, or GGE2) are as follows:
| Diesel3 | 18.0¢ per gallon |
| Gasoline4 | 17.0¢ per gallon |
| LPG | 16.2¢ per DGE5 |
| LNG | 14.4¢ per DGE6 |
| CNG | 11.5¢ per GGE7 |
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:
| Type | Part A | + | Part B | = | Motor Fuel Use Tax Rate |
|---|---|---|---|---|---|
| Diesel3 | 57.1¢ | + | 18.0¢ | = | 75.1¢ per gallon |
| Gasoline4 | 49.6¢ | + | 17.0¢ | = | 66.6¢ per gallon |
| LPG | 57.1¢ | + | 16.2¢ | = | 73.3¢ per DGE5 |
| LNG | 57.1¢ | + | 14.4¢ | = | 71.5¢ per DGE6 |
| CNG | 49.6¢ | + | 11.5¢ | = | 61.1¢ per GGE7 |
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.
4Gasoline 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