Kentucky IFTA diesel fuel tax rate (Q2 2026)
Q2 2026 (April 1 – June 30, 2026). Verify the current quarter at iftach.org before filing.
What is IFTA?
The International Fuel Tax Agreement (IFTA) is a cooperative arrangement among the 48 contiguous US states and 10 Canadian provinces that simplifies fuel tax reporting for interstate carriers. Instead of filing separate returns with every state you operate in, you file a single quarterly return with your base jurisdiction, which distributes the tax to each state where you drove.
IFTA applies to qualified motor vehicles (GVWR over 26,000 lbs, or three or more axles) operating across two or more member jurisdictions. Each quarter you report miles and fuel purchases per state. Where you consumed more than you bought, you owe that state tax; where you bought more than you burned, you earn a credit. Your base state settles the net balance in a single payment or refund.
How IFTA filing works for Kentucky-based carriers
- 01Register for an IFTA license with Kentucky's DMV or motor carrier portal. You receive a license certificate and two decals per qualified vehicle.
- 02Display the IFTA decal on both cab sides and carry a copy of the license in each vehicle during all interstate trips.
- 03Track miles per jurisdiction and fuel receipts for every trip. Retain receipts showing date, purchase state, gallons, and vehicle ID.
- 04File quarterly by the due date: April 30, July 31, October 31, and January 31. File with Kentucky, not IFTA, Inc.Kentucky also requires a Schedule 2 surcharge return. The additional $0.1050/gallon surcharge is owed on all taxable gallons consumed in Kentucky, separate from the base rate.
Worked IFTA example: Kentucky
Scenario: 1,000 miles in Kentucky, 0 gallons purchased in-state
- 1.Miles driven in Kentucky: 1,000
- 2.Fleet average MPG: 6.5
- 3.Gallons consumed in Kentucky: 1,000 / 6.5 = 153.8 gal
- 4.Tax owed to Kentucky: 153.8 gal x $0.2200 = $33.85
Kentucky surcharge: 153.8 gal x $0.1050 = $16.15 additional, reported on Schedule 2.
Actual liability depends on your fleet MPG, miles per state, and gallons purchased per state. Verify at iftach.org before filing.
Kentucky IFTA questions
The Kentucky IFTA diesel fuel tax rate for Q2 2026 is $0.2200 per gallon, plus a $0.1050/gallon surcharge on all taxable gallons. Always verify the current quarter at iftach.org before filing.
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Rigbird's free IFTA calculator handles the miles-per-state and gallons math. Free to use, no login.