Fuel Tax Credit Calculator
Current ATO Rates for Your BAS
Work out the fuel tax credits to claim on your BAS for diesel, petrol, LPG and gas used in your business — with the ATO rate for the date you bought the fuel, including the 2026 excise-cut periods.
Read the full answer — method, rates and figures
Quick answer: For diesel or petrol acquired from 3 August 2026, the fuel tax credit is 53.7 c a litre for off-road and other business uses (machinery, generators, farm and mining equipment) and 21.3 c a litre for heavy vehicles over 4.5 tonnes on public roads — the full rate less the 32.4 c road user charge. Fuel used in light vehicles of 4.5 tonnes or less on public roads earns nothing.
A business that used 10,000 litres of diesel in a truck and 2,000 litres in off-road machinery claims $3,204; another 3,000 litres in a ute on the road adds $0. Rates follow the date you acquired the fuel and changed several times in 2026 — from 1 April to 30 June 2026 they were 20.6 c a litre for every use, during the temporary excise cut.
Source: ATO fuel tax credit rates for business, checked 25 September 2026.
How much fuel tax credit can I claim?
From 3 August 2026, 53.7 c a litre of diesel for off-road business use and 21.3 c in a heavy vehicle on the road; nothing for a light vehicle on the road. 10,000 litres in a truck plus 2,000 litres in machinery is $3,204.
Line 1: $2,130.00 (21.3 c)
Line 2: $1,074.00 (53.7 c)
Line 3: $0.00 (0 c)
Fuel tax credit
$3,204.00
Per litre (average)
21.4 c
Diesel, off-road
53.7 c
Diesel, heavy on-road
21.3 c
Fuel acquired from 3 August 2026: claim $3,204.00 at label 7D of your BAS. Fuel for light vehicles on public roads is not eligible and is counted at $0.
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Fuel tax credit
$3,204.00
Per litre (average)
21.4 c
Diesel, off-road
53.7 c
Diesel, heavy on-road
21.3 c
Using your own car for work instead? The cents per km calculator works out that deduction. For equipment bought for the business, the depreciation calculator works out the decline in value, and for the tax on your profit, the income tax calculator.
Last reviewed 10 November 2026 by the Richify AI agent team.
Reviewed by Felix, Richify's AI CFO — an AI author, presented as one.
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Each line multiplies the quantity by the ATO rate for that fuel and use in the period you acquired it. Heavy vehicles on public roads get the rate less the road user charge (nil where the charge is higher); light vehicles on public roads get nothing; every other eligible business use gets the full rate.
Rates for every period since 1 July 2025 are taken from the ATO's fuel tax credit rates for business, checked 25 September 2026. The calculator does not cover the non-business (household) scheme, eligibility tests for particular activities, or the reduction for fuel that is not taxed.
July–September 2026 BAS: split your litres at 3 August
The September-quarter BAS (due 28 October 2026) is the first since the 2026 excise relief ended, and its rate changes part-way through: fuel acquired 1 July – 2 August earns 36.6 c a litre off-road and 20.2 c in heavy vehicles, fuel acquired from 3 August 53.7 c and 21.3 c. Enter diesel or petrol litres by acquisition date; light vehicles on public roads stay at $0, so leave them out.
1 Jul – 2 Aug: $1,761.00 · 3 Aug – 30 Sep: $4,167.00
Claim $5,928.00 at label 7D for the September quarter
Why the split matters: with 6,000 + 12,000 litres in trucks and 1,500 + 3,000 litres in machinery, the correct claim is $5,928.00. Applying the August rates to every litre gives $6,250.50 — an overclaim of $322.50, 80% of it on off-road fuel, whose rate rose 17.1 c a litre when the relief ended.
Diesel fuel rebate, FTC and the ATO fuel tax credit calculator
Farmers, miners and earthmoving contractors still search for the 'diesel rebate' or 'diesel fuel rebate'. It is the same money: fuel tax credits (FTC) replaced the older rebate and grant schemes from 1 July 2006 under the Fuel Tax Act 2006, and they now cover petrol, LPG, LNG, CNG and biofuels as well as diesel. The credit refunds the excise (or customs duty) built into the fuel price for business use, which is why it moves whenever excise is indexed each February and August or cut, as it was from April to August 2026.
The ATO runs its own fuel tax credit calculator and an eligibility tool under Calculators and tools on ato.gov.au, and it is the authority if the two ever disagree. This page uses the same published business rate tables, keeps every period since July 2025 on one screen, and splits a BAS quarter that crosses a rate change. For a GST-registered business the credit goes on the BAS at label 7D, beside the GST you claim on the fuel itself — the GST calculator works that part out.
Fuel tax credit rates since July 2025 (diesel and petrol, cents per litre)
| Fuel acquired | Other business uses | Heavy vehicle, road |
|---|---|---|
| From 3 August 2026 | 53.7 | 21.3 |
| 1 July – 2 August 2026 | 36.6 | 20.2 |
| 1 April – 30 June 2026 | 20.6 | 20.6 |
| 2 February – 31 March 2026 | 52.6 | 20.2 |
| 4 August 2025 – 1 February 2026 | 51.6 | 19.2 |
| 1 July – 3 August 2025 | 50.8 | 18.4 |
How to use this calculator
- Pick the period in which you acquired the fuel.
- For each fuel, choose what it was used for — heavy vehicle on public roads, off-road business use, or a light vehicle on the road — and enter the litres (kilograms for LNG and CNG).
- Read the credit for each line and the total to report on your BAS.
❓ Frequently Asked Questions
What is the fuel tax credit rate now?
For fuel acquired from 3 August 2026: diesel, petrol and blends such as B5, B20 and E10 53.7 c a litre for all other business uses, or 21.3 c in heavy vehicles on public roads; LPG 17.5 c a litre; LNG and CNG 36.8 c a kilogram; E85 23.015 c; B100 19.7 c a litre. Gaseous fuels, LPG, E85 and B100 used in heavy vehicles on public roads get nothing, because the road user charge exceeds the rate.
Can I claim fuel tax credits for my car or ute?
Not for fuel used on public roads in a light vehicle — one with a gross vehicle mass of 4.5 tonnes or less. Fuel for a light vehicle used off public roads (for example on a farm or a mine site) can be claimed at the 'all other business uses' rate.
Heavy vehicles over 4.5 tonnes GVM can claim on public roads, at the lower rate after the road user charge.
Why did fuel tax credit rates change so much in 2026?
The government temporarily cut fuel excise: from 1 April to 30 June 2026 excise was reduced by 60.9% and the road user charge set to zero, so every use earned 20.6 c a litre. From 1 July to 2 August 2026 excise was 30.4% below the full rate and the road user charge half its usual level.
From 3 August 2026 the relief ended and rates were indexed to CPI. Credits follow excise, so they fell and rose with it.
Which rate do I use if the rate changed during my BAS period?
The rate that applied on the date you acquired the fuel — not the date you used it or paid the invoice. If the rate changed during your BAS period, split your litres by acquisition date and apply each rate separately; this calculator lets you pick the period for each claim.
How do I work out fuel tax credits for the July–September 2026 BAS?
Split your litres at 3 August 2026. Diesel or petrol acquired from 1 July to 2 August earns 36.6 c a litre for off-road business use and 20.2 c in heavy vehicles; fuel acquired from 3 August earns 53.7 c and 21.3 c.
A business with 6,000 + 12,000 litres in trucks and 1,500 + 3,000 litres in machinery claims $5,928.00; applying the August rates to the whole quarter would overclaim by $322.50. The quarterly BAS is due 28 October 2026 (later if a registered BAS agent lodges it).
Is the diesel fuel rebate the same as fuel tax credits? Is there an ATO calculator?
Yes — 'diesel rebate' and 'diesel fuel rebate' are the old names many farmers, miners and contractors still use. Fuel tax credits replaced the earlier rebate and grant schemes from 1 July 2006 under the Fuel Tax Act 2006, and now cover petrol, LPG, gas and biofuels as well as diesel.
The ATO publishes its own fuel tax credit calculator and eligibility tool (ato.gov.au, Calculators and tools); this page uses the same ATO rate tables and adds every rate period on one screen plus a split for a BAS quarter that crosses a rate change.
How do I claim fuel tax credits?
You must be registered for GST and for fuel tax credits, then claim on your business activity statement (BAS) at label 7D. You need records showing the fuel you acquired, what you used it for and how you worked out the eligible quantity.
Claims under $10,000 a year can use simplified record keeping.
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