Fuel tax credit calculator
This fuel tax credit calculator estimates the fuel tax credits a business can claim on its BAS for fuel used in heavy vehicles on public roads and in machinery or off-road. It uses the ATO rates that apply from 3 August 2026, and you can change the rates to match the date you bought the fuel.
Updated 12 November 2026 · Uses 2026-27 figures
Estimate your fuel tax credits
Enter litres by type of use. The rates default to those from 3 August 2026.
General information only, not financial, tax or legal advice. Results are estimates based on 2026-27 figures and the assumptions shown. Check your award, agreement or a qualified adviser for your situation.
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Get a quote Call 0477 567 567How to use the fuel tax credit calculator
- Enter the litres used in heavy vehicles (over 4.5 tonnes GVM) travelling on public roads.
- Enter the litres used off-road or in machinery, plant and equipment.
- Check the rates. They are set to the ATO rates from 3 August 2026. If you bought fuel at another time, enter the rate for that date.
- Read the total credit and the split between road and off-road use.
Fuel tax credit rates from 3 August 2026
Fuel tax credits give back the excise or customs duty included in the price of fuel used in your business. The rate depends on how the fuel is used.
| Use (liquid fuels such as diesel and petrol) | Rate from 3 August 2026 | 1 July to 2 August 2026 |
|---|---|---|
| Heavy vehicles on public roads | 21.3c per litre | 20.2c per litre |
| All other business uses (off-road, machinery, plant) | 53.7c per litre | 36.6c per litre |
The road rate is lower because the road user charge of 32.4c per litre is taken off the credit. The big change in August 2026 came when temporary fuel excise relief ended, so rates for fuel bought before 3 August are lower. Rates are indexed in February and August each year, so always use the rate for the date you acquired the fuel.
How fuel tax credits are calculated
Credit = litres used × rate for that use
Work out the litres for each type of use and multiply each by its rate. Keep fuel receipts and records of how the fuel was used, such as logbooks, GPS data or machinery hour meters. You claim the credit on your business activity statement for the period in which you bought the fuel.
If you claim less than $10,000 in fuel tax credits a year, the ATO allows simpler record-keeping methods, such as using the rate at the end of the BAS period.
Worked example
A transport business uses 12,000 litres of diesel in heavy trucks on public roads and 2,000 litres in a forklift and loader on its yard.
Road: 12,000 × 21.3c = $2,556.00. Off-road: 2,000 × 53.7c = $1,074.00.
Total fuel tax credits: $3,630.00. Every 1,000 litres used on the road is worth $213.00.
Who can claim fuel tax credits?
You must be registered for GST and for fuel tax credits, and the fuel must be used in carrying on your business. Common eligible uses include:
- Heavy vehicles of more than 4.5 tonnes gross vehicle mass travelling on public roads, if they meet the environmental criteria (for example, a diesel vehicle manufactured from 1 January 1996, or one that meets the emissions test).
- Machinery, plant and equipment such as forklifts, generators, excavators and pumps.
- Vehicles used off public roads, such as on farms, mine sites and private property.
Fuel used in light vehicles (4.5 tonnes GVM or less) travelling on public roads is not eligible. You also cannot claim for fuel used for private purposes.
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Frequently asked questions
What is the fuel tax credit rate for heavy vehicles?
From 3 August 2026 the rate for liquid fuels used in heavy vehicles on public roads is 21.3 cents per litre. Between 1 July and 2 August 2026 it was 20.2 cents. Rates are indexed each February and August, so check the ATO rate for the date you bought the fuel.
What is the off-road fuel tax credit rate?
Fuel used off public roads, or in machinery, plant and equipment, earns 53.7 cents per litre from 3 August 2026. The rate was 36.6 cents from 1 July to 2 August 2026 while temporary excise relief applied.
Can I claim fuel tax credits for a ute or car?
Not for fuel used in light vehicles of 4.5 tonnes GVM or less on public roads. You may be able to claim for fuel those vehicles use off public roads, such as on a farm or work site, if you keep records of that use.
How do I claim fuel tax credits?
Register for GST and fuel tax credits, then claim on your business activity statement. Enter the total credit at label 7D. Keep records showing how much fuel you bought and how it was used.
How often do fuel tax credit rates change?
Usually twice a year, on 1 February and 1 August, in line with fuel excise indexation. Rates can also change when the government changes fuel excise or the road user charge, as happened on 3 August 2026.
Do heavy vehicles need to meet environmental criteria?
Yes. To claim the road rate for a heavy diesel vehicle, it must meet one of the environmental criteria, for example being manufactured from 1 January 1996 or passing an emissions test. Vehicles that do not meet the criteria cannot claim for fuel used on public roads.
Do I need to be registered for GST to claim fuel tax credits?
Yes. You must be registered for GST when you buy the fuel, and you also need to register for fuel tax credits with the ATO. You can register for both through Online services for business or your tax agent.
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General information only, not financial, tax or legal advice. Results are estimates based on 2026-27 figures and the assumptions shown. Check your award, agreement or a qualified adviser for your situation.