IFTA Tax Rates in Massachusetts (2026)

Key numbers at a glance

Every load serving Boston, Worcester or the Route 128 distribution belt burns Massachusetts gallons, and the tax on them could not be simpler. Per the Massachusetts Department of Revenue, the tax rate on gasoline and diesel has been $0.24 per gallon effective July 31, 2013, and it is included in the price charged at retail. No CPI escalator, no wholesale-price formula, no mid-year resets — one line, one number, for over a decade.

The context is what makes that number interesting. New England and the mid-Atlantic are an expensive part of the country for fuel tax: Connecticut's diesel rate runs 49.9 cents, New York's 38.05, Rhode Island's 40.0. Against that backdrop, Massachusetts at 24 cents is a bargain — only New Hampshire lists less on diesel. The Tax Foundation's July 2026 table shows about 27.6 cents for Massachusetts once storage-tank fees and other assessments are added, but the IFTA-reportable excise stays 24. See how every state compares on the IFTA rates by state hub.

IFTA tax rates in Massachusetts

Per the Massachusetts Department of Revenue. Rates as of Q4 2026 — confirm the current official IFTA matrix before filing.

Keep the layers straight: the 24-cent state excise is the number on your IFTA return; the federal excise (18.4 cents gasoline, 24.4 cents diesel) rides on top at the pump but never touches the IFTA calculation; and the small state fee assessments explain why national comparison tables show a slightly higher Massachusetts figure. For planning fuel stops, 24 cents is the number that matters.

Fueling strategy: Massachusetts versus its neighbors

Massachusetts borders five New England states plus New York, and the diesel spread across them is dramatic. Rates below are from the current IFTA matrix (as of Q4 2026 — confirm the current official IFTA matrix; a dash means the jurisdiction does not list that fuel on the matrix).

The strategy writes itself. Massachusetts diesel at 24 cents undercuts every neighbor except New Hampshire by 7 to 26 cents, so on any New England loop the Bay State is where you want the tank filled. The single most expensive mistake in the region is fueling diesel in Connecticut at 49.9 cents — more than double Massachusetts — so I-84 and I-95 runs should top off in Massachusetts or wait for New York's 38.05. New Hampshire's 1.8-cent diesel edge is rarely worth out-of-route miles, as the deadhead miles guide shows; take it only when the stop is already on your lane. Model your exact route in the IFTA calculator.

How Massachusetts IFTA affects your filings

Massachusetts-based carriers license and file quarterly through the Department of Revenue; pass-through carriers carry Massachusetts lines on their base-state return at the same flat rate. The arithmetic: taxable gallons equal Massachusetts miles divided by truck MPG, times $0.24. Drive 300 Massachusetts miles at 6.5 MPG and you burn 46.2 gallons — 46.2 times $0.24 is $11.08 of Massachusetts fuel tax. Total every jurisdiction, subtract the tax embedded in your pump receipts, and the net is your due or refund.

Because the rate never moves, Massachusetts is a natural control line on your return: if estimated and filed numbers diverge, the cause is miles, MPG or receipts — never a rate change. Carriers who fuel in Massachusetts but burn most gallons in Connecticut, New York or Rhode Island should expect regular refunds, since 24 cents prepaid beats 38 to 50 cents owed. Returns are due April 30, July 31, October 31 and January 31, with late penalties typically $50 to $100 plus interest per missed quarter, and a filing obligation even at zero net. Auditors ask for four consecutive quarters of receipts, per-state distance records (ELD or GPS), and the MPG calculation behind the return — mismatched receipts and miles remain the number one finding.