IFTA rates by state

IFTA Tax Rates in New Jersey (2026)

New Jersey taxes diesel at 56.1 cents per gallon and gasoline at 49.1 cents for Q4 2026 — a stack of a fixed Motor Fuels Tax and a quarterly-adjusted gross receipts tax that has climbed steadily since 2020. Here is the rate breakdown, the filing math, and how to buy fuel against New York, Pennsylvania and Delaware.

By the HaulMath editorial team · Updated $1

Key numbers at a glance

Fuel and componentRate per gallonEffective period and basis
Diesel — Motor Fuels Tax13.5¢Fixed by statute, per the NJ Division of Taxation excise rates
Diesel — Petroleum Products Gross Receipts Tax42.6¢Oct 1 – Dec 31, 2026, per the NJ Treasury PPGRT rates page
Diesel — total56.1¢The rate settled through IFTA for Q4 2026
Gasoline — Motor Fuels Tax10.5¢Fixed by statute

New Jersey silhouette with fuel pump and coins

IFTA tax rates in New Jersey

The rates below are what your base state applies to New Jersey miles when processing your quarterly IFTA return. Figures are as of Q4 2026 — confirm the current official IFTA matrix before filing, because New Jersey's rates move more often than most states'.

Fuel and componentRate per gallonEffective period and basis
Diesel — Motor Fuels Tax13.5¢Fixed by statute, per the NJ Division of Taxation excise rates
Diesel — Petroleum Products Gross Receipts Tax42.6¢Oct 1 – Dec 31, 2026, per the NJ Treasury PPGRT rates page
Diesel — total56.1¢The rate settled through IFTA for Q4 2026
Gasoline — Motor Fuels Tax10.5¢Fixed by statute
Gasoline — PPGRT38.6¢Oct 1 – Dec 31, 2026
Gasoline — total49.1¢The rate settled through IFTA for Q4 2026
Federal excise (not part of IFTA)24.4¢ diesel / 18.4¢ gasolinePaid at the pump; outside the IFTA settlement

How New Jersey got here: since 2020 the state has met highway-fund revenue targets by tuning the PPGRT — a tax on fuel distributors' gross receipts that the Treasury converts to cents per gallon and reviews quarterly. The December 1, 2025 announcement raised totals 4.2 cents effective January 1, 2026, and the July and October 2026 quarters held at $0.386 for gasoline and $0.426 for diesel per gallon. New Jersey also notes the difference by fuel: diesel carries both the higher fixed tax (13.5 versus 10.5 cents) and the higher PPGRT (42.6 versus 38.6), leaving diesel 7 cents above gasoline as of Q4 2026. Legislative proposals to trim the rates circulated in 2026 without enactment; until one passes, the pattern is upward drift with each revenue-driven adjustment, which is why the quarterly check matters more here than almost anywhere.

Related scene: truck yard

How New Jersey IFTA affects your filings

Every gallon burned on New Jersey roads is taxed at the full combined rate — 56.1 cents on diesel — regardless of where you bought it. The math: New Jersey miles ÷ fleet MPG × 56.1 cents. At 6.5 MPG, New Jersey costs 8.63 cents per mile in fuel tax — 400 miles means 61.5 taxable gallons and $34.51 owed. A port drayage or Northeast regional carrier running 8,000 New Jersey miles a quarter at 6.5 MPG owes roughly $690 before pump credits, one of the largest state lines on any return in this series.

Credits cut both ways with unusual force here. New Jersey diesel receipts carry the full 56.1-cent credit, so fueling in-state before Pennsylvania lanes (74.1 cents) actually pre-pays tax cheaply. The leak runs the other direction on New York and Delaware lanes: their 22.0–22.4-cent diesel taxes mean NJ miles run on NY or DE fuel leave over 33 cents per gallon due at filing — roughly $51 per 1,000 New Jersey miles at 6.5 MPG. That asymmetry is the single biggest IFTA lever in the Northeast. Keep receipts matched to ELD or GPS distance records, recompute MPG quarterly, file on time even at zero net ($50–$100 late penalties typical), and use the IFTA calculator plus the fuel surcharge guide to keep both sides of the fuel ledger covered.

Fueling strategy: New Jersey versus its neighbors

New Jersey is the middle of an extreme band: Pennsylvania far above, New York and Delaware far below. Rates below are per gallon, per the Tax Foundation's July 2026 state table (New Jersey shown from the Treasury rates above).

JurisdictionDiesel tax per gallonGasoline tax per gallon
New Jersey56.1¢49.1¢
New York22.4¢24.2¢
Pennsylvania74.1¢58.7¢
Delaware22.0¢23.0¢

The play: on I-78, I-80 or the Turnpike heading toward the Lehigh Valley, fill in New Jersey before the Pennsylvania line — Pennsylvania's 74.1-cent diesel tax is 18 cents higher, and NJ fuel pre-pays at a discount. For runs into New York or down I-95 through Delaware, invert it: buy at the neighbor's 22-cent rate and expect the difference on your return; if the pump-price spread at the cheap stop exceeds the roughly 34-cent tax gap plus margin, you win twice. Note that New Jersey pumps are full-service statewide — a small operational quirk that changes stop time, not tax. Track every state on the IFTA rates by state hub, confirm quarterly numbers in the IFTA Clearinghouse rate matrix, and pull official figures from the NJ Treasury PPGRT rates page and the NJ Division of Taxation excise rates page.

Illustration: fuel pump

FAQ

What is the New Jersey IFTA tax rate on diesel in 2026?

56.1 cents per gallon for October 1 – December 31, 2026: 13.5 cents Motor Fuels Tax plus 42.6 cents PPGRT. Gasoline totals 49.1 cents.

Why does New Jersey diesel cost more in tax than gasoline?

Both components are higher on diesel — the fixed Motor Fuels Tax (13.5¢ vs 10.5¢) and the PPGRT (42.6¢ vs 38.6¢) — leaving diesel 7 cents above gasoline in Q4 2026.

How often do New Jersey fuel tax rates change?

The PPGRT is reviewed quarterly and has moved on January 1 in recent cycles — up 4.2 cents January 1, 2026, flat through Q3 and Q4 2026. Check the Treasury's PPGRT page before each quarterly filing.

How do I calculate IFTA tax owed for New Jersey miles?

New Jersey miles ÷ your MPG × 56.1 cents. At 6.5 MPG, 400 miles = 61.5 gallons = $34.51 owed, minus New Jersey tax already paid at the pump.

Where should I buy fuel around New Jersey?

Fuel in New Jersey before Pennsylvania lanes (74.1¢ diesel). For New York (22.4¢) and Delaware (22.0¢) runs, buying at the neighbor leaves roughly 34 cents per gallon due — compare pump prices minus tax before committing.