Australian Fuel Tax Credit Calculator
A business claiming 10,000 litres of diesel used in a heavy vehicle on public roads during 1 July 2026 – 2 August 2026 gets a fuel tax credit of A$2020.00 (20.2c/L). The same 10,000 litres used off public roads (agriculture, construction, marine) earns a higher rate and a bigger credit, because the road user charge doesn't apply. Rates are fixed for this period only — enter your own litres, fuel type and use below to see the exact BAS-ready amount.
Rates valid 1 July 2026 – 2 August 2026 — temporary 30.4% excise cut in effect, road user charge fixed at 16.4c/L (21.9c/kg for gaseous fuels). Rates apply as at the date you acquired the fuel, not the date you claim — always confirm on ato.gov.au.
$202.00 fuel tax credit
1,000 L of Liquid fuels (diesel, petrol) at 20.2c/L (Heavy vehicles travelling on public roads).
BAS-ready: report $202.00 at label 7C (fuel tax credits) on your activity statement for the period the fuel was acquired.
Full rate table — all 6 fuel types × both usages, at your quantity (1,000 units)
| Fuel | Unit | Heavy vehicles, public roads | All other business uses |
|---|---|---|---|
| Liquid fuels (diesel, petrol) | L | $202.00 | $366.00 |
| Blended fuels B5, B20, E10 | L | $202.00 | $366.00 |
| Blended fuel E85 | L | $0.00 | $156.90 |
| LPG (duty paid) | L | $0.00 | $120.00 |
| LNG/CNG (duty paid) | kg | $32.00 | $251.00 |
| B100 | L | $0.00 | $134.00 |
Historic reference: 1 April 2026 – 30 June 2026, Liquid fuels (diesel, petrol), heavy vehicles on public roads was 20.6c/L — shown to illustrate how often these rates move, not for recalculating a past BAS.
Rates for 1 July 2026 – 2 August 2026 verified against the ATO (ato.gov.au), retrieved 2026-07-17. Fuel tax credit rates are indexed in February and August and this temporary excise reduction has an end date — this is an estimate for the stated period only, not a live feed; always check the rate current on the date you acquired the fuel. How we calculate →
Rates for 1 July 2026 – 2 August 2026 — a temporary window
From 1 July 2026, a temporary 30.4% cut to fuel excise is in effect, and the road user charge (RUC) — the portion of the rate that funds roads and is NOT refunded for heavy vehicles on public roads — is fixed at 16.4c/L for liquid fuels and 21.9c/kg for gaseous fuels. That's why the heavy-vehicle rate for diesel and petrol is only 20.2c/L in this window, versus 36.6c/L for all other business uses (where the full excise minus RUC-equivalent applies).
The ATO indexes fuel tax credit rates every February and August, and this temporary excise reduction has an end date. The rates on this page apply strictly to fuel acquired between 1 July 2026 – 2 August 2026 — for context, the heavy-vehicle on-road rate for petrol/diesel was 20.6c/L in the prior period (1 April 2026 – 30 June 2026). Always check ato.gov.au for the rate current on the date you bought the fuel, not the date you lodge your BAS.
How the credit is calculated for each fuel and use
The formula is simple — litres (or kilograms for LNG/CNG) × the rate in cents, converted to dollars. On 10,000 litres of diesel in a heavy vehicle on public roads, that's 10,000 × 0.202 = A$2020.00. The same volume used in an off-road application (a truck used only on a private mine site, for example) earns the higher "all other business uses" rate: 5,000 litres at 36.6c/L comes to A$1830.00.
Gaseous fuels (LNG/CNG) are metered in kilograms, not litres — 2,000 kg used for an auxiliary (non-road) purpose at 25.1c/kg comes to A$502.00. LPG, B100 and E85 currently have no heavy-vehicle-on-public-roads credit at all (the rate is 0) because their road user charge equivalent fully offsets the excise for that use — they only earn a credit under "all other business uses" (1,000 L of LPG = A$120.00; 3,000 L of E85 = A$470.70).
Reporting the credit on your BAS (label 7C)
Fuel tax credits are claimed on your Business Activity Statement (BAS) at label 7C — the total dollar amount you're entitled to for the period, across all eligible fuel. If you use more than one fuel type or split a fuel between road and off-road use, add up the credit for each combination (the full table below does this for you at your entered quantity) before entering the single total at 7C.
Keep records of litres/kilograms purchased, the business activity each quantity was used for, and the acquisition date — the ATO can ask for evidence that ties your claimed rate to the period the fuel was actually bought, especially across a rate change like the one on 1 July 2026.
Frequently asked questions
How much fuel tax credit do I get for diesel in a heavy vehicle?
For fuel acquired 1 July 2026 – 2 August 2026, heavy vehicles travelling on public roads earn 20.2c/L for diesel or petrol — 10,000 litres works out to A$2020.00. This is lower than the "all other business uses" rate because the road user charge (currently 16.4c/L) is deducted for on-road heavy vehicles.
What's the fuel tax credit rate for off-road or auxiliary use?
"All other business uses" (off-road, auxiliary equipment, agriculture, marine, construction plant) earns 36.6c/L for diesel and petrol in this period — no road user charge applies. On 5,000 litres that's A$1830.00.
How is LNG/CNG fuel tax credit calculated?
LNG and CNG are metered in kilograms, not litres. For all other business uses the rate is 25.1c/kg — 2,000 kg comes to A$502.00. Heavy vehicles on public roads earn a much smaller 3.2c/kg because the gaseous-fuel road user charge (21.9c/kg) is close to the full rate.
Why is there no fuel tax credit for LPG or B100 on public roads?
For LPG, B100 and E85, the heavy-vehicle-on-public-roads rate is currently 0c — the road user charge equivalent fully offsets the excise component for that use, so there's nothing left to credit. These fuels only earn a credit under "all other business uses".
Where do I report my fuel tax credit?
At label 7C on your Business Activity Statement (BAS) — enter the total dollar credit for the period, adding up every fuel type and use combination you're claiming for.
Do fuel tax credit rates change often?
Yes — the ATO indexes rates every February and August, and this specific period also reflects a temporary 30.4% excise cut that has an end date. Always use the rate table current for the date you acquired the fuel, not the date you lodge your BAS or claim the credit.
Does the rate depend on when I claim, or when I bought the fuel?
The rate that applies is set by the date you acquired (bought) the fuel, not the date you submit your BAS or claim the credit. If your BAS period spans a rate change, you need to split the litres/kilograms by acquisition date and apply the correct rate to each portion.
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →