Fuel tax credit calculator 2026 (ATO rates for your BAS)
Work out your fuel tax credits for your BAS (label 7D). Enter the litres, what the fuel was used for and the date you acquired it, and the calculator uses the ATO fuel tax credit rate for that date. Rates changed several times in 2026, including the excise cut from 1 April to 30 June 2026 and new rates from 1 July and 3 August 2026, so the date matters. It follows the ATO calculation worksheet and matches its worked example.
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CalculatorRatesWorked examplesFAQ
Fuel tax credit rates (cents per litre)
| Fuel acquired | Diesel or petrol: heavy vehicle on public roads | Diesel or petrol: all other business uses |
|---|---|---|
| 1 July – 3 August 2025 | 18.4 | 50.8 |
| 4 August 2025 – 1 February 2026 | 19.2 | 51.6 |
| 2 February – 31 March 2026 | 20.2 | 52.6 |
| 1 April – 30 June 2026 (excise cut, road user charge nil) | 20.6 | 20.6 |
| 1 July – 2 August 2026 | 20.2 | 36.6 |
| From 3 August 2026 | 21.3 | 53.7 |
The heavy vehicle rate is the fuel tax rate less the road user charge (32.4c a litre from 3 August 2026). The calculator also has the ATO rates for E85, LPG, LNG/CNG and B100 for each period. Fuel used in light vehicles (4.5 tonnes GVM or less) on public roads doesn't get fuel tax credits.
Worked examples
- ATO calculation worksheet example (2021 rates): 9,250 litres of diesel for construction equipment at 42.7c = $3,949.75, plus 8,570 litres in heavy vehicles on public roads at 16.9c = $1,448.33. Total $5,398.08, so you claim $5,398 at 7D. Use the rate override boxes to reproduce it.
- September 2026 quarter: 3,000 litres of diesel in a truck on public roads, bought 20 July 2026 (20.2c) = $606.00. 2,000 litres for an excavator, bought 15 August 2026 (53.7c) = $1,074.00. Claim $1,680 at 7D.
- June 2026 quarter (excise cut): 2,000 litres for farm machinery bought 10 May 2026 at 20.6c = $412.00. The same fuel bought on 15 August 2026 would get $1,074.00.
FAQ
How do I calculate fuel tax credits?
Multiply the litres (or kilograms for LNG and CNG) you acquired for each business use by the fuel tax credit rate that applied on the date you acquired the fuel, and divide by 100 to get dollars. Add the lines together and claim the whole dollar amount, without cents, at label 7D on your BAS.
What is the fuel tax credit rate in 2026?
For diesel or petrol acquired from 3 August 2026 it is 53.7 cents a litre for most business uses (machinery, off-road, auxiliary equipment) and 21.3 cents a litre for heavy vehicles on public roads. From 1 July to 2 August 2026 it was 36.6c and 20.2c, and from 1 April to 30 June 2026 it was 20.6c for both.
Why did fuel tax credit rates drop in April 2026?
Fuel excise duty was cut by 60.9% and the road user charge set to zero from 1 April to 30 June 2026, so the credit (which refunds the excise) was lower: 20.6 cents a litre for diesel or petrol for all business uses.
Can I claim fuel tax credits for my ute or car?
Not for travel on public roads in a vehicle of 4.5 tonnes gross vehicle mass or less. You may be able to claim for fuel used off public roads, for example on a farm or work site, under the other business uses rate.
Which rate do I use if the rate changed during my BAS quarter?
Use the rate that applied when you acquired the fuel. If you claim less than $10,000 a year, you can instead use the rate on the last day of the BAS period for all of your litres.
Do I include cents at label 7D?
No. The ATO says to claim the whole dollar amount on your BAS and not include cents. The calculator drops the cents from the total.
Sources (checked 17 Oct 2026): ATO Fuel tax credit rates from 1 July 2026 to 30 June 2027; ATO Rates from 1 July 2025 to 30 June 2026; ATO Fuel tax credits calculation worksheet; ATO Simplified fuel tax credits.
General information, not tax advice. Fuel tax credit rates change often. Check the ATO rates page and your eligibility (including heavy vehicle environmental criteria) before you lodge. You need to be registered for GST and fuel tax credits to claim.