Fuel tax credit rates for non-business
Fuel tax credit rates vary depending on:
- when you acquired the fuel
- the type of fuel you use
- the activity you use it in.
You don't need to include the rates in your claim. We will work out the amount of your fuel tax credit for your claim based on the date you acquired the fuel.
Rates are indexed twice a year – in February and August – in line with the consumer price index (CPI). The CPI indexation factor for rates from 5 August 2024 is 1.020.
Fuel excise duty was temporarily reduced from 30 March 2022 to 28 September 2022. This reduction applied to excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels). This affected the fuel tax credit rates during that period.
Fuel tax credit rates may also 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.
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, to 43.2 cents per kilogram in 2025–26. Currently, the road user charge reduces fuel tax credits for gaseous fuels to nil.
Current fuel tax credit rates
For current fuel tax rates, see From 1 July 2024 to 30 June 2025.
Past fuel tax credit rates
There are time limits for claiming fuel tax credits or making adjustments and correcting errors. You need to claim your fuel tax credits within 4 years of the due date of the earliest fuel tax return in which you could have made your claim. If you don't claim the credits within that time, you'll no longer be eligible to claim them.
Access previous fuel tax credit rates below.
Historical fuel tax credit rates
For the fuel tax credit rates before these periods, the Australian Government data.gov.au website lists Historical fuel tax credit ratesExternal Link.