Work out the fuel tax credits to claim on your BAS. The rate depends on when you bought the fuel and what you used it for, and 2026 has had more rate changes than usual, so the purchase date matters more than people expect.
Litres multiplied by the rate for the period, divided by 100 to get dollars.
Heavy vehicles on public roads have the road user charge deducted from the credit.
| Component | Cents per litre |
|---|
Fuel excise is built into the price you pay at the pump. If you use that fuel in your business, you can claim some or all of it back on your BAS. How much you get back depends on what the fuel powered, because fuel burned on a public road has the road user charge deducted while fuel burned off road does not.
The rate is set by when you acquired the fuel, not when you lodge. Rates change in February and August, and 2026 had extra changes on top.
For heavy vehicles travelling on public roads, the road user charge is subtracted from the full rate. That is why the road figure is so much lower.
Fuel powering a fridge unit, a concrete agitator or a power take off is not being used to travel, so it earns the full rate even in a road vehicle.
Fuel tax credits go at label 7D. You have four years from the due date of the BAS in which you could first claim.
Diesel and petrol, cents per litre. Every rate here reconciles: the road figure is the full rate less the road user charge.
| Fuel acquired | All other business use | Heavy vehicle on road | Road user charge |
|---|---|---|---|
| The table is generated by the calculator. With JavaScript off, see the ATO fuel tax credit rates page for the published figures. | |||
Because of the road user charge. Heavy vehicles that travel on public roads are treated as paying for road use through the fuel they burn, so the charge is subtracted from the credit. Fuel used off road, in a generator, a tractor, a bulldozer or a boat, does not have that deduction, so you get the full rate.
Fuel used by equipment on a heavy vehicle that is not powering the wheels. Refrigeration units on a reefer, the drum on a concrete agitator, a power take off, tipper hydraulics, a truck mounted crane, or air conditioning in a sleeper cab. That fuel is not being used to travel on a public road, so it attracts the full rate rather than the reduced road rate. The ATO publishes accepted percentages for common vehicle types. It is the single most commonly missed part of a fuel tax credit claim.
Not for travelling on public roads. Vehicles of 4.5 tonnes gross vehicle mass or less get no fuel tax credit for public road travel. You can still claim for that vehicle when it is used off public roads, for example on a farm, a mine site or a private construction site, and for fuel used in machinery and equipment regardless of vehicle size.
Four years from the due date of the BAS in which you could first have claimed. Many businesses find unclaimed credits when they review old fuel records, particularly for auxiliary equipment. Use the rate that applied when the fuel was acquired, not the current rate, which is why the period selector above matters.
You need to be registered for GST and for fuel tax credits before you can claim. You also need records showing you acquired the fuel, used it in your business, and how much went to each use. If you claim less than $10,000 a year the ATO allows simplified methods, including using the rate that applied at the end of the BAS period for all fuel in that period.
Estimate only. This Fuel Tax Credit Calculator covers liquid fuels, diesel and
petrol, for the periods listed above. It does not yet cover gaseous fuels such as LPG, LNG and CNG,
or periods before 1 July 2026. It does not cover blended fuels, aviation fuels, packaging or supply
of fuel, heating oil, or the specific apportionment percentages the ATO accepts for auxiliary
equipment. Fuel tax credit rates change several times a year, so always confirm the rate for your
purchase date on ato.gov.au before lodging. It is general information, not tax advice. For advice
on your circumstances, speak to a registered tax agent or BAS agent.
Source: ATO fuel tax credit rates for business. Rates last verified: 9 September 2026.
