Fuel tax credit rates
You need to use the rate that applies on the date you acquired the fuel.
Use the fuel tax credit calculator to easily work out the amount to report on your business activity statement (BAS).
Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
Liquid fuels – for example, diesel or petrol | 20.8(see note 3) | 49.6 |
Blended fuels: B5, B20, E10 | 20.8(see note 3) | 49.6 |
Blended fuel: E85 | 0 | 21.295 |
Liquefied petroleum gas (LPG) (duty paid) | 0 | 16.2 |
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | 0 (see note 4) | 34.0 |
B100 | 0 | 13.2 |
Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
Liquid fuels – for example, diesel or petrol | 20.0 (see note 3) | 48.8 |
Blended fuels: B5, B20, E10 | 20.0(see note 3) | 48.8 |
Blended fuel: E85 | 0 | 20.92 |
Liquefied petroleum gas (LPG) (duty paid) | 0 | 15.9 |
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | 0 (see note 4) | 33.4 |
B100 | 0 | 13.0 |
Eligible fuel type | Used in heavy vehicles for travelling on public roads (see note 1) | All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2) |
|---|---|---|
Liquid fuels – for example, diesel or petrol | 18.9 (see note 3) | 47.7 |
Blended fuels: B5, B20, E10 | 18.9 (see note 3) | 47.7 |
Blended fuel: E85 | 0 | 20.415 |
Liquefied petroleum gas (LPG) (duty paid) | 0 | 15.6 |
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) | 0 (see note 4) | 32.7 |
B100 | 0 | 12.7 |
Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.
Note 2: Claims for packaging or supplying fuel can use the ‘all other business uses’ rate for the appropriate eligible fuel type.
Note 3: Fuel tax credit rates change for fuel used in a heavy vehicle for travelling on a public road due to changes in the road user charge. The heavy vehicle road user charge will increase by 6% each year over 3 years from 28.8 cents per litre for petrol and diesel in 2023–24, to 30.5 cents per litre in 2024–25 and to 32.4 cents per litre in 2025–26.
Note 4: The road user charge rate for gaseous fuels per kilo gram rate will increase from 38.5 cents per kilogram in 2023–24, to 40.8 cents per kilogram in 2024–25, and to 43.2 cents per kilogram in 2025–26. Currently, the road user charge reduces fuel tax credits for gaseous fuels to nil.