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Fuel tax credits – business

Information about fuel tax credits for business use of fuel.

Last updated 5 July 2021

Fuel tax credits provide businesses with a credit for the fuel tax (excise or customs duty) that's included in the price of fuel used in:

  • machinery
  • plant
  • equipment
  • heavy vehicles
  • light vehicles travelling off public roads or on private roads.

The amount depends on when you acquire the fuel, what fuel you use and the activity you use it in. Fuel tax credits rates also change regularly so it's important to check the rates each time you do your business activity statement (BAS).

Some fuels and activities are not eligible including fuel you use in light vehicles of 4.5 tonnes gross vehicle mass (GVM) or less, travelling on public roads.

We've developed some useful tools to help you work out which of your business activities are eligible and what rates apply, and a calculator to help you work out your claim. We have also introduced simplified ways to work out your fuel tax credit claims.

Find out about:

Use the rates listed for each financial year to work out your fuel tax credit rates for business.

Check your eligibility to claim fuel tax credits for fuel acquired and used in your business activities.

Register your business for GST and fuel tax credits before claiming fuel tax credits on your BAS.

Keep records from the start of your business activity so you are ready to calculate and claim your fuel tax credits.

You claim fuel tax credits by completing the fuel tax credit labels on your business activity statement.

Follow our tips to get your fuel tax credit claims right.