Fuel tax credit calculator for trucks and heavy vehicles

By AJ Sakai, Director, TLH · Published

Businesses running heavy vehicles can claim back part of the fuel excise (fuel tax) they pay on diesel through fuel tax credits on their BAS. This calculator works out the credit from the litres you used and the ATO's rates for the period.

Fuel tax credit calculator

Rates filled in are the ATO's diesel rates from 3 August 2026: 53.7 c/L excise and a 32.4 c/L road user charge, so 21.3 c/L on public roads. Rates change during the year, so check the ATO fuel tax credit rates page for the period you're claiming. The litres are only an example. This page doesn't save or send anything you type.

How fuel tax credits are calculated

  • On public roads, heavy vehicles over 4.5 tonnes gross vehicle mass get the fuel excise rate minus the road user charge, per litre.
  • Off public roads, for example on a private site, the credit is generally the full excise rate.
  • Credit = litres × rate. Add the two together for the period.

Both rates change during the year: excise is indexed twice a year, and the road user charge can change too. Use the rates in force when you bought the fuel, from the ATO's fuel tax credit rates table, and the ATO's fuel tax credit calculator if you want to check your claim.

Things to watch

  • Eligibility. Not every vehicle or use qualifies (for example, light vehicles on public roads, and some older vehicles that don't meet environmental criteria). Check the ATO's rules for your fleet.
  • Records. Keep fuel receipts and a way to show how much fuel was used on and off public roads.
  • Fuel levies. If you charge customers a fuel levy, take the net fuel tax credit off the diesel price first so the levy reflects your real fuel cost. The fuel levy calculator does this for you.

Sources

This calculator is general information, not tax advice. Check the ATO's current rates and eligibility rules, and get advice for your circumstances.