IFTA Tax Rates in Nebraska (2026)

Key numbers at a glance

IFTA tax rates in Nebraska

The rates below are what your base state applies to Nebraska miles when processing your quarterly IFTA return. Figures are as of Q4 2026 — confirm the current official IFTA matrix before filing, because Nebraska resets its rate components every January 1 and July 1.

How the 31.8 cents is built: Nebraska stacks a statutorily fixed 12.5-cent motor fuel excise with variable components — including a wholesale tax slice and fees such as the 0.9-cent petroleum release remedial action fee on gasoline — and the Department of Revenue does the arithmetic each half-year. For July 1 – December 31, 2026 the total held at 31.8 cents for gasoline, gasohol, undyed diesel and compressed fuels alike. Two notes for comparisons: the Tax Foundation's July 2026 table shows all-in state figures of 32.7 cents gasoline and 32.1 cents diesel because it counts the remedial-action fee separately, and 2026 legislation added a modest excise tax on dyed diesel effective October 1, 2026 — dyed fuel stays outside IFTA, but ag and off-road fleets in the state should track it separately.

How Nebraska IFTA affects your filings

Every gallon burned on Nebraska roads is taxed at 31.8 cents whether the fuel was bought in Omaha, Kansas City or Denver. The math: Nebraska miles ÷ fleet MPG × 31.8 cents. At 6.5 MPG, Nebraska costs 4.89 cents per mile in fuel tax — 500 miles means 76.9 taxable gallons and $24.46 owed. A carrier on the I-80 corridor running 10,000 Nebraska miles a quarter at 6.5 MPG owes roughly $489 before pump credits.

Because the rate resets twice a year, the January and July matrix checks are not optional in Nebraska — the total has moved in past years when variable components shifted, and a stale rate in your software quietly misstates every Nebraska line on the return. The credit side is standard: Nebraska receipts carry the 31.8-cent tax in the pump price, so home-state fueling before crossing into Iowa or Colorado pre-pays what you would owe anyway. Keep receipts matched to ELD or GPS distance records, recompute fleet MPG each quarter (headwinds on I-80 are a real MPG factor), and file on time even at zero net — late filings typically draw $50–$100 penalties plus interest. The IFTA calculator runs the numbers per state, and the fuel surcharge guide covers billing shippers for fuel.

Fueling strategy: Nebraska versus its neighbors

Nebraska is mid-pack in its neighborhood: even with Iowa, above the Kansas-Missouri pair and Wyoming, below Colorado. Rates below are per gallon, per the Tax Foundation's July 2026 state table (Nebraska shown from the Department of Revenue rate above).

The play: westbound on I-80 toward Denver, fuel in Nebraska before the Colorado line — Colorado's 35.7-cent diesel is 3.9 cents higher, and prepaying Nebraska tax on gallons you will burn anyway is the clean trade. Southbound toward Kansas or west into Wyoming, the neighbors are cheaper: running Nebraska miles on Kansas diesel leaves 4.8 cents per gallon due (about $7.40 per 1,000 Nebraska miles at 6.5 MPG), and on Wyoming diesel 7.8 cents (about $12.00 per 1,000 miles) — worth it only when the pump-price discount at the cheap-state stop beats that gap. Compare price minus tax, not sticker price. Track every jurisdiction on the IFTA rates by state hub, confirm quarterly numbers in the IFTA Clearinghouse rate matrix, and pull Nebraska's official figures from the Nebraska Department of Revenue fuel tax rates page.