Fuel Tax Credit Calculator

Choose the Relevant Fuel Rate

Your fuel tax credit is the eligible litres multiplied by the applicable cents-per-litre rate, divided by 100. The rate depends on the fuel acquisition period and activity. Split purchases when either changes.

The built-in periods cover diesel, petrol, B5, B20 and E10 acquired from 1 Jul 2025 to 1 Feb 2026. For another period, choose Enter rate. Enter the acquisition date and the published net credit rate for that fuel and activity.

The heavy vehicle road rate already deducts the road user charge. Enter a net rate once, without deducting that charge again. Use the ATO fuel tax credit rate tables for the selected acquisition period.

This calculator covers the listed liquid fuels in litres. Gaseous fuels, E85, B100 and aviation fuels require separate fuel-specific treatment. It calculates one fuel, rate period and activity at a time.

For a 2026 acquisition after the built-in periods, choose Enter rate and use the ATO rate for that acquisition date, fuel and activity. Keep separate lines for each applicable rate. An annual average can give the wrong fuel tax credit.

Separate Eligible Business Use

Enter the percentage of the purchased litres allocated to this eligible activity. Keep a separate calculation for fuel allocated to another activity or rate. The remaining litres are ineligible or unallocated, rather than automatically private.

A light vehicle travelling on public roads earns no credit here. Eligible heavy vehicle road use generally requires a gross vehicle mass above 4.5 tonnes. Diesel vehicles acquired before 1 Jul 2006 can qualify at exactly 4.5 tonnes. Older diesel vehicles must also satisfy the applicable environmental criteria.

Choose Other business use for eligible off-road use or auxiliary equipment. Passenger air-conditioning in buses and coaches uses the heavy vehicle road category. Use the ATO percentage use method to support your allocation. A percentage must reflect the activity and remain relevant when operations change.

A BAS Workpaper Example

In this fictional historical workpaper, a business acquires 18,240 litres of diesel in the second built-in period. Its records allocate 85% to eligible heavy vehicle travel on public roads. The other 2,736 litres remain outside this claim line.

The eligible 15,504 litres multiplied by 19.2 cents per litre gives a whole-dollar estimate of $2,977. Changing only the activity to eligible Other business use applies 51.6 cents per litre and gives $8,000.

Retain the purchase records and the acquisition period alongside the selected fuel, activity, eligible percentage and rate. Add separately calculated claim lines without counting any litres twice. The estimate assumes the business meets GST and fuel tax credit registration requirements.

Amounts stay on this page in your browser. The calculator sends no entered figures to Tax Genie or the ATO and saves none in browser storage.

ATO Fuel Credit Rates

Eligible litres and the applicable ATO rate determine each claim line for your BAS. Fuel spending alone cannot establish the credit. The credit recovers eligible excise or customs duty included in the fuel price. It is separate from the amount paid for fuel.

Match each purchase to its applicable ATO acquisition-period rate before adding the claim lines for your BAS. Retain the selected rate and eligible litres with the workpaper. The ATO fuel tax credits overview explains the eligibility and record requirements.