From 1 July 2026 to 30 June 2027

Fuel tax credit rates

You need to use the rate that applies on the date you acquired the fuel.

Use the fuel tax credit calculator to easily work out the amount to report on your business activity statement (BAS).

The following table contains the fuel tax credit rates for businesses from 1 July 2026 to 2 August 2026.

Table: Rates for fuel acquired from 1 July 2026 to 2 August 2026

Eligible fuel type	Used in heavy vehicles for travelling on public roads (see note 1)	All other business uses (including to power auxiliary equipment of a heavy vehicle) (see note 2)
Liquid fuels – for example, diesel or petrol Unit: cents per litre	20.2 (see note 3)	36.6
Blended fuels: B5, B20, E10 Unit: cents per litre	20.2 (see note 3)	36.6
Blended fuel: E85 Unit: cents per litre	0 (see note 3)	15.690
Liquefied petroleum gas (LPG) (duty paid) Unit: cents per litre	0 (see note 3)	12.0
Liquefied natural gas (LNG) or compressed natural gas (CNG) (duty paid) Unit: cents per kilogram	3.2 (see note 3)	25.1
B100 Unit: cents per litre	0 (see note 3)	13.4

Note 1: From 1 November 2019, this rate includes fuel used to power passenger air-conditioning of buses and coaches.

Note 2: Claims for packaging or supplying fuel can use the all other business uses rate for the appropriate eligible fuel type.

Note 3: From 1 July to 2 August 2026, the road user charge is set to 16.4 cents per litre for 1 month.