Fuel tax credit rates for trucks
The current ATO fuel tax credit rate for diesel in heavy vehicles on public roads and for off-road business use, with every rate period since July 2023.
The short answer
From 2026-08-03, diesel used in a heavy vehicle on a public road earns 21.3 c/L. Diesel used off-road in a business (plant, generators, farming) earns 53.7 c/L.
Diesel rates by period
Rates change several times a year. Use the rate for the date you bought the fuel, not the date you lodge.
| From | To | Heavy vehicle, public road | Other business use | Road user charge |
|---|---|---|---|---|
| 2026-08-03 | 2027-06-30 | 21.3 c/L | 53.7 c/L | 32.4 c/L |
| 2026-07-01 | 2026-08-02 | 20.2 c/L | 36.6 c/L | 16.4 c/L |
| 2026-04-01 | 2026-06-30 | 20.6 c/L | 20.6 c/L | 0 c/L |
| 2026-02-02 | 2026-03-31 | 20.2 c/L | 52.6 c/L | 32.4 c/L |
| 2025-08-04 | 2026-02-01 | 19.2 c/L | 51.6 c/L | 32.4 c/L |
| 2025-07-01 | 2025-08-03 | 18.4 c/L | 50.8 c/L | 32.4 c/L |
| 2025-02-03 | 2025-06-30 | 20.3 c/L | 50.8 c/L | 30.5 c/L |
| 2024-08-05 | 2025-02-02 | 20.1 c/L | 50.6 c/L | 30.5 c/L |
| 2024-07-01 | 2024-08-04 | 19.1 c/L | 49.6 c/L | 30.5 c/L |
| 2024-02-05 | 2024-06-30 | 20.8 c/L | 49.6 c/L | 28.8 c/L |
| 2023-08-01 | 2024-02-04 | 20 c/L | 48.8 c/L | 28.8 c/L |
| 2023-07-01 | 2023-07-31 | 18.9 c/L | 47.7 c/L | 28.8 c/L |
Working it out
Credit = litres × rate. For example, 10,000 L of diesel in a truck on public roads at 21.3 c/L gives $2,130. Split your litres by rate period and by use, because each has its own rate.
Common questions
What is the fuel tax credit rate for trucks right now?
For diesel used in a heavy vehicle on a public road, 21.3 cents per litre from 2026-08-03. For off-road business use it is 53.7 cents per litre.
Why is the on-road rate lower?
Fuel burnt on public roads pays the road user charge (32.4 c/L in this period), which is taken off the credit.
Which vehicles count as heavy?
Vehicles with a gross vehicle mass over 4.5 tonnes (or exactly 4.5 t for diesel vehicles bought before 1 July 2006, with conditions).
Where does the credit go on the BAS?
Fuel tax credits are claimed at label 7D on the business activity statement.
Sources
- ATO — Fuel tax credit rates for business — checked 2026-09-29
A guide, not legal advice. Your permit, notice, registration or accreditation can set different limits; check them before you rely on a figure here.