IFTA Tax Rates in North Dakota (2026)
North Dakota runs one of the cheapest fuel tax regimes in the lower 48 — 23 cents a gallon on both gasoline and diesel. That makes ND miles almost free of IFTA pain, but it also means cheap ND fuel stops can backfire when your lane heads into high-tax states. Here are the numbers and the strategy.
By the HaulMath editorial team · Updated $1
Key numbers at a glance
| Jurisdiction | Gasoline ($/gal) | Diesel ($/gal) |
|---|---|---|
| North Dakota (per tax.nd.gov, Q4 2026 matrix) | 0.2300 | 0.2300 |
| South Dakota (Q4 2026 matrix; 0.28 pump total with fees) | 0.2800 | 0.2800 |
| Oklahoma (Q4 2026 matrix) | 0.1900 | 0.1900 |
| Ohio (Q4 2026 matrix, standard rate) | 0.3850 | 0.4700 |
IFTA tax rates in North Dakota
North Dakota's fuel tax is $0.23 per gallon on gasoline and $0.23 on diesel, per the state Tax Commissioner's motor fuel tax page — the legislature last raised both from 21 cents to 23 cents. The Q4 2026 IFTA rate matrix carries the same 23.0-cent figures, and the Tax Foundation's July 2026 table shows 23.03 cents once a small environmental fee component is included. Rates below are as of Q4 2026 — confirm the current official IFTA matrix before filing.
The flat, low structure is the point: North Dakota does not differentiate gasoline from diesel, does not add a surcharge, and does not index the rate. Your IFTA line for ND is simply gallons burned times $0.2300, quarter after quarter, until the legislature acts again.
| Jurisdiction | Gasoline ($/gal) | Diesel ($/gal) |
|---|---|---|
| North Dakota (per tax.nd.gov, Q4 2026 matrix) | 0.2300 | 0.2300 |
| South Dakota (Q4 2026 matrix; 0.28 pump total with fees) | 0.2800 | 0.2800 |
| Oklahoma (Q4 2026 matrix) | 0.1900 | 0.1900 |
| Ohio (Q4 2026 matrix, standard rate) | 0.3850 | 0.4700 |
| New York (Q4 2026 matrix) | 0.3980 | 0.3805 |
| Pennsylvania (2026, per PA Dept. of Revenue) | 0.5760 | 0.7410 |
| Federal excise (not part of IFTA) | 0.1840 | 0.2440 |
On a 150-gallon fill, the spread between North Dakota's 23 cents and Pennsylvania's 74.1-cent diesel rate is $76.65 of pure tax positioning. Even the regional neighbors matter: South Dakota's IFTA rate of 28 cents (30 cents at the pump once its 2-cent petroleum release fee applies) sits 5–7 cents above ND, which is why drivers on the I-29 corridor think twice about which side of the line they fuel.
How North Dakota IFTA affects your filings
Low rate, simple math. At 6.5 MPG, a 1,000-mile North Dakota leg — say Fargo to Williston and back on I-94 — burns about 153.8 gallons and generates roughly $35.38 of ND fuel tax. The catch is the credit side: buy those gallons at a North Dakota pump and you have already paid exactly that tax, so the line nets to zero. Buy them cheap in ND and then burn the fuel in Ohio at 47 cents diesel, and you have pre-paid $35.37 against a $72.29 liability for the same gallons — the difference appears as tax due, with interest-free use of that money until the return is filed.
The practical rule for ND-based and ND-running carriers: North Dakota is a fine place to burn fuel and a place to be careful about stocking up. The state's low rate means an ND fill carries little prepaid tax credit, so top up for the miles you will run in North Dakota and buy the rest where the rates are high — prepaying tax you will owe anyway. Test your own lanes in the IFTA calculator; the difference between a good and bad fuel plan on a Fargo–Chicago–Pittsburgh run routinely reaches three figures per quarter.
Two compliance notes for 2026. First, dyed diesel enforcement tightened across many states this fall — red fuel belongs in reefer tanks and off-road equipment, never in your IFTA-covered saddle tanks. Second, keep receipts and per-state miles matched: ND audits follow the same playbook as everywhere else, and four clean quarters of records is the standard ask. Make sure your fuel surcharge is set against what fuel actually costs you after tax, and check the IFTA rates by state hub for every jurisdiction on your lane map.
FAQ
What is the IFTA tax rate in North Dakota?
23 cents per gallon on both gasoline and diesel, per the ND Tax Commissioner and the Q4 2026 IFTA matrix. Comparison tables including a small environmental fee show about 23.03 cents.
Is North Dakota a low fuel tax state?
Yes — 23 cents is among the lowest rates in the lower 48; only a few states such as Oklahoma (19 cents in the matrix) are cheaper.
Should I buy fuel in North Dakota before running other states?
Only if the pump price is low enough after subtracting tax. ND fuel carries little prepaid credit, so gallons burned in higher-tax states will owe the difference at filing.
How much IFTA does 1,000 North Dakota miles generate?
At 6.5 MPG, 1,000 miles burns about 153.8 gallons — roughly $35.38 at 23 cents per gallon, before pump-tax credits.
Do dyed diesel rules matter in North Dakota?
Yes. Dyed diesel is off-road only and not IFTA-taxable; using it in an on-highway tractor is a violation that enforcement teams looked for closely in 2026.