IFTA Tax Rates in Maryland (2026)

Key numbers at a glance

Maryland is a small state that almost every East Coast load touches — the Baltimore ports, the I-95 spine, the US-50 runs to the shore. Its fuel tax is built from an inflation-indexed core plus small environmental fees: the CPI-linked portion rose to 46.00 cents for gasoline and clean-burning fuels and 46.75 cents for special fuels effective July 1, 2026, with the remainder coming from fixed fee add-ons, including a 0.1-cent Leaking Underground Storage Tank charge. The Comptroller's FY 2027 tax alert sets the combined rates at 46.60 cents gasoline and 47.45 cents diesel.

What makes Maryland distinct is that the adjustment is automatic. The rate resets each July 1 with the Consumer Price Index — no legislature required — so the rate you file under in Q3 and Q4 is never the one you filed under in Q1 and Q2. Maryland Matters reported the 2026 bump as six-tenths of a cent, ending a two-year run of declines. The Tax Foundation's July 2026 table ranks Maryland's combined gasoline tax around 46.8 cents, eighth highest nationally. Compare every state on the IFTA rates by state hub.

IFTA tax rates in Maryland

Per the Maryland Comptroller, applicable tax rates for motor fuel effective July 1, 2026 (fiscal year 2027). Rates as of Q4 2026 — confirm the current official IFTA matrix before filing.

The diesel-gasoline spread in Maryland is small — 0.85 cents — so the fueling math is identical for cars and trucks: Maryland sits in the upper-middle of the mid-Atlantic pack, expensive next to Delaware and Virginia's base rates, cheap next to Pennsylvania. Because the CPI reset lands July 1, Q2 and Q3 returns in the same calendar year use different Maryland rates; that is a reconciliation detail that catches carriers who copy last quarter's matrix.

Fueling strategy: Maryland versus its neighbors

Four borders, two cheap states, one of the most expensive diesel jurisdictions in America. Rates below are from the current IFTA matrix (as of Q4 2026 — confirm the current official IFTA matrix; Virginia's figures include its use-fee line).

Delaware is the standout: 22.0-cent diesel versus Maryland's 47.45 means a 120-gallon fill on the Delmarva route prepays about $30 of tax at the cheaper rate. Pennsylvania's 74.1-cent diesel is the highest rate on the matrix — more than Delaware and West Virginia combined — so plan northbound I-83 or I-81 runs to arrive light and fuel anywhere else. Virginia, once its use fee is added, lands within a couple cents of Maryland, making that border tax-neutral in practice. Weigh detour miles against any saving using the deadhead miles guide, and run exact numbers in the IFTA calculator.

How Maryland IFTA affects your filings

Maryland-based carriers license and file quarterly through the Comptroller's office; pass-through carriers carry Maryland lines on their base-state return. The arithmetic: taxable gallons equal Maryland miles divided by truck MPG, times the combined rate. Drive 300 Maryland miles at 6.5 MPG and you burn 46.2 gallons — 46.2 times $0.4745 is $21.90 of Maryland fuel tax. Sum every jurisdiction, subtract the tax already embedded in your pump receipts, and the net is your position, due or refund.

Three Maryland-specific habits keep the return clean. First, update the rate every July 1 — the CPI reset means Q3 filings use the new 47.45-cent diesel figure while Q2 used the old one. Second, keep Delaware and Pennsylvania receipts sorted by state, because the rate gap between those neighbors is 52 cents on diesel and mixed receipts blur the credit. Third, match every receipt to ELD or GPS miles; audits typically cover four consecutive quarters and mismatched paperwork is the finding that starts them. Deadlines are April 30, July 31, October 31 and January 31, with late penalties typically $50 to $100 plus interest per missed quarter — file even when the net is zero.