Kentucky IFTA fuel tax rate – Q4 2026
Kentucky (KY) taxes diesel at $0.22 per gallon for October–December 2026, plus a $0.105 surcharge on taxable gallons. The Q4 2026 return is due January 31, 2027.
| Fuel type | Rate $/gal | Credit at the pump |
|---|---|---|
| Diesel (special diesel / ULSD) | $0.22 | Yes |
| Surcharge (taxable gallons only) | $0.105 | No |
| Diesel + surcharge per taxable gallon | $0.325 |
Rates from the IFTA, Inc. tax rate matrix (iftach.org); verify on iftach.org before filing. The Q4 2026 matrix can still be revised until December 4, 2026.
Kentucky diesel rate by quarter
Every quarter loaded here, newest first. Use the quarter you are filing for, not the current one.
| Quarter | Diesel $/gal | Surcharge | Change |
|---|---|---|---|
| Q4 2026 October–December 2026 | $0.22 | $0.105 | no change |
| Q3 2026 July–September 2026 | $0.22 | $0.105 | no change |
| Q2 2026 April–June 2026 | $0.22 | $0.105 | no change |
| Q1 2026 January–March 2026 | $0.22 | $0.105 | — |
How the Kentucky rate is used on your IFTA return
For each state the return takes the miles you drove there, divides by your fleet MPG to get taxable gallons, multiplies by the state rate, then subtracts the tax you already paid on gallons bought in that state. With the Q4 2026 Kentucky rate:
- 10,000 miles in Kentucky ÷ 6.5 MPG = 1,538 taxable gallons
- 1,538 gal × $0.22 = $338.36 tax
- 1,538 gal × $0.105 surcharge = $161.49 (no credit for fuel bought in Kentucky)
- 1,000 gal bought in Kentucky × $0.22 = $220.00 credit
- Net for Kentucky: $279.85 owed
The surcharge is the reason buying fuel in Kentucky never fully zeroes out the state line: the pump price includes the $0.22 diesel tax but not the $0.105 surcharge, so the surcharge is always owed on every gallon burned in Kentucky.
Kentucky also has the Kentucky KYU (weight-distance), filed separately from IFTA using the same miles.
Your base state nets every state’s line into one payment or refund. This is a reference, not filing advice; verify with your base jurisdiction.
Kentucky IFTA questions
What is the Kentucky IFTA diesel tax rate for Q4 2026?
$0.22 per gallon of diesel for October–December 2026, plus a $0.105 per gallon surcharge on taxable gallons. The Q4 2026 return is due January 31, 2027.
Does Kentucky charge an IFTA surcharge?
Yes. Kentucky adds a $0.105 per gallon surcharge on every taxable gallon used in the state, on top of the $0.22 diesel rate. The surcharge is not collected at the pump, so diesel bought in Kentucky earns no credit against it.
Did the Kentucky diesel rate change from Q3 2026 to Q4 2026?
No. The Kentucky rate stayed at $0.22 per gallon from Q3 2026 to Q4 2026.
Next state
Related
freightline does this automatically from your ELD miles and fuel receipts
Miles by state come from your loads and ELD, gallons from fuel-card imports and receipts, and the quarter’s rates are already loaded. Try it on your own trucks free for 30 days, no credit card.
Start free trial