Fuel Tax Rates

Return to Fuel Taxes
The following table lists Utah’s fuel tax rates and effective dates. Current Rates are listed in bold.
Tax Rates and Effective Dates
Tax Type Tax Rates Effective Dates
Aviation fuel Not applicable— Not applicable—
Non-federally certificated air carriers $0.090 per gallon Effective Jul 1, 2001
Federally certificated air carriers $0.040 per gallon Effective Jul 1, 2001
Federally certificated air carriers (SLC Airport) $0.025 per gallon Effective Jan 1, 2009

Motor fuels and Special fuels (except as listed below)

$0.355 per gallon Effective Jan 1, 2027
$0.319 per gallon MF only Jul 1-Dec 31, 2026
$0.379 per gallon SF only Jan 1-Dec 31, 2026
$0.385 per gallon Effective Jan 1, 2025
$0.365 per gallon Effective Jan 1, 2024
$0.345 per gallon Effective July 1, 2023
$0.364 per gallon Effective Jan 1, 2023
$0.319 per gallon Effective Jan 1, 2022
$0.314 per gallon Effective Jan 1, 2021
$0.311 per gallon Jan 1, 2020 – Dec 31, 2020
$0.300 per gallon Jan 1, 2019 – Dec 31, 2019
$0.294 per gallon Jan 1, 2016 – Dec 31, 2018
$0.245 per gallon Jul 1, 1997 – Dec 31, 2015
Electricity and Propane Exempt Effective Jan 1, 2009

Compressed Natural Gas (CNG)
Liquid Natural Gas (LNG)
Hydrogen

  • CNG and hydrogen are taxed per gasoline gallon equivalent (GGE)
  • LNG is taxed per diesel gallon equivalent (DGE)
  • Taxing on hydrogen began July 1, 2015
$0.219 per GGE/DGE Effective Jan 1, 2027
$0.212 per GGE/DGE Effective Jan 1, 2026
$0.207 per GGE/DGE Effective Jan 1, 2025
$0.200 per GGE/DGE Effective Jan 1, 2024
$0.188 per GGE/DGE Effective Jan 1, 2023
$0.175 per GGE/DGE Effective Jan 1, 2022
$0.171 per GGE/DGE Effective Jan 1, 2021
$0.168 per GGE/DGE Jan 1, 2020 – Dec 31, 2020
$0.165 per GGE/DGE Jul 1, 2018 – Dec 31, 2019
$0.145 per GGE/DGE Jul 1, 2017 – Jun 30, 2018
$0.125 per GGE/DGE Jul 1, 2016 – Jun 30, 2017
$0.105 per GGE/DGE Jul 1, 2015 – Jun 30, 2016
$0.085 per GGE/DGE Jan 1, 2009 – Jun 30, 2015
Environmental Assurance Fee $0.0065 per gallon Effective Jan 1, 2015
$0.0050 per gallon Jul 1, 2003 – Dec 31, 2014