What is the federal gas tax?

The federal gasoline tax is 18.4¢ per gallon — 18.3¢ of excise tax plus a 0.1¢ Leaking Underground Storage Tank fee. It is the same in every state and has been unchanged since 1993.

Which state has the highest gas tax?

California has the highest state gasoline tax at 73.6¢ per gallon, which is 92.0¢ per gallon once the federal tax is added. These are state and federal taxes only and exclude county and local taxes.

Which state has the lowest gas tax?

Alaska has the lowest state gasoline tax at 8.9¢ per gallon, or 27.4¢ including the federal tax.

What is the average state gas tax?

Across all 50 states and D.C., the average state gasoline tax is 33.8¢ per gallon as of July 2026, according to the U.S. Energy Information Administration. Adding the 18.4¢ federal tax brings the typical combined rate to about 52.2¢.

Do these rates include local taxes?

No. EIA's table covers taxes of general application and explicitly excludes county and local taxes. 14 states additionally allow local option taxes, so drivers in some cities pay more than the rate shown here.

Gas tax · EIA federal & state motor fuels taxes

Gas Tax by State

What federal and state governments charge per gallon of gasoline, for all 50 states and D.C. Rates are the U.S. Energy Information Administration’s, as of July 2026.

Federal tax

18.4¢

per gallon, every state

Average state tax

33.8¢

across 50 states & D.C.

Highest → lowest

73.6¢ → 8.9¢

California → Alaska

State and federal taxes only. EIA's table excludes county and local taxes, so drivers in some cities pay more. 14 states allow local option taxes on top; those are marked +local below. These figures are tax rates, not the pump price — for what fuel actually costs, see the state gas price pages.

The part that never changes

The federal gas tax

Every gallon sold in the United States carries the same federal tax: 18.3¢ of excise tax plus a 0.1¢ Leaking Underground Storage Tank fee, for a total of 18.4¢. That rate has not moved since 1993, so the entire difference between one state’s gas tax and another’s is state and local policy — which is why the totals below range from 8.9¢ to 73.6¢.

Federal, per gallon

Excise	18.3¢
LUST fee	0.1¢
Total	18.4¢

Highest gas tax states

The 10 highest state gas taxes

1California+local73.6¢
2Illinois+local71.7¢
3Indiana64.5¢
4Washington+local60.2¢
5Pennsylvania58.7¢
6Michigan53.4¢
7New Jersey49.1¢
8Maryland46.8¢
9Virginia42.4¢
10North Carolina41.3¢

Lowest gas tax states

The 10 lowest state gas taxes

51Alaska8.9¢
50Hawaii+local18.5¢
49New Mexico18.9¢
48Arizona19.0¢
47Oklahoma20.0¢
46Texas20.0¢
45Louisiana20.9¢
44Delaware23.0¢
43North Dakota23.0¢
42New Hampshire23.7¢

State tax only (excise plus other state taxes and fees), excluding the 18.4¢ federal tax and excluding county and local taxes. +local marks states where local option taxes are allowed on top.

Every state, ranked

Gas tax in all 50 states and D.C.

#	State	State excise	Other fees	Total state	+ federal
1	California+local	63.4¢	10.2¢	73.6¢	92.0¢
2	Illinois+local	49.6¢	22.1¢	71.7¢	90.1¢
3	Indiana	37.0¢	27.5¢	64.5¢	82.9¢
4	Washington+local	56.5¢	3.7¢	60.2¢	78.6¢
5	Pennsylvania	57.6¢	1.1¢	58.7¢	77.1¢
6	Michigan	52.4¢	1.0¢	53.4¢	71.8¢
7	New Jersey	10.5¢	38.6¢	49.1¢	67.5¢
8	Maryland	23.5¢	23.3¢	46.8¢	65.2¢
9	Virginia	32.6¢	9.8¢	42.4¢	60.8¢
10	North Carolina	41.0¢	0.3¢	41.3¢	59.7¢
11	Rhode Island	40.0¢	1.1¢	41.1¢	59.5¢
12	Florida+local	22.0¢	18.1¢	40.1¢	58.5¢
13	Oregon+local	40.0¢	—	40.0¢	58.4¢
14	Utah	37.9¢	0.7¢	38.6¢	57.0¢
15	Ohio	38.5¢	—	38.5¢	56.9¢
16	West Virginia	20.5¢	15.2¢	35.7¢	54.1¢
17	District of Columbia	23.5¢	12.2¢	35.7¢	54.1¢
18	Georgia+local	33.3¢	0.8¢	34.1¢	52.4¢
19	Montana+local	33.0¢	0.8¢	33.8¢	52.1¢
20	Idaho	32.0¢	1.0¢	33.0¢	51.4¢
21	Wisconsin	30.9¢	2.0¢	32.9¢	51.3¢
22	Minnesota	32.6¢	0.1¢	32.7¢	51.1¢
23	Nebraska	31.8¢	0.9¢	32.7¢	51.1¢
24	Maine	30.0¢	1.5¢	31.5¢	49.9¢
25	Vermont	12.1¢	19.2¢	31.3¢	49.7¢
26	Alabama+local	30.0¢	1.0¢	31.0¢	49.4¢
27	Colorado	22.0¢	8.2¢	30.2¢	48.6¢
28	Iowa	30.0¢	—	30.0¢	48.4¢
29	South Dakota	28.0¢	2.0¢	30.0¢	48.4¢
30	Missouri+local	29.5¢	0.5¢	30.0¢	48.4¢
31	South Carolina+local	28.0¢	0.8¢	28.7¢	47.1¢
32	Massachusetts	24.0¢	3.6¢	27.6¢	46.0¢
33	Tennessee	26.0¢	1.4¢	27.4¢	45.8¢
34	Kentucky	25.0¢	1.4¢	26.4¢	44.8¢
35	Kansas	24.0¢	1.0¢	25.0¢	43.4¢
36	Arkansas	24.7¢	0.3¢	25.0¢	43.4¢
37	Connecticut	25.0¢	—	25.0¢	43.4¢
38	Mississippi+local	24.0¢	0.4¢	24.4¢	42.8¢
39	New York+local	8.0¢	16.2¢	24.2¢	42.6¢
40	Wyoming	23.0¢	1.0¢	24.0¢	42.4¢
41	Nevada+local	23.0¢	0.8¢	23.8¢	42.2¢
42	New Hampshire	22.2¢	1.5¢	23.7¢	42.1¢
43	North Dakota	23.0¢	0.0¢	23.0¢	41.4¢
44	Delaware	23.0¢	—	23.0¢	41.4¢
45	Louisiana	20.0¢	0.9¢	20.9¢	39.3¢
46	Texas	20.0¢	—	20.0¢	38.4¢
47	Oklahoma	19.0¢	1.0¢	20.0¢	38.4¢
48	Arizona	18.0¢	1.0¢	19.0¢	37.4¢
49	New Mexico	17.0¢	1.9¢	18.9¢	37.3¢
50	Hawaii+local	16.0¢	2.5¢	18.5¢	36.9¢
51	Alaska	8.0¢	0.9¢	8.9¢	27.4¢

Common questions

Gas taxes, answered

What is the federal gas tax?: The federal gasoline tax is 18.4¢ per gallon — 18.3¢ of excise tax plus a 0.1¢ Leaking Underground Storage Tank fee. It is the same in every state and has been unchanged since 1993.
Which state has the highest gas tax?: California has the highest state gasoline tax at 73.6¢ per gallon, which is 92.0¢ per gallon once the federal tax is added. These are state and federal taxes only and exclude county and local taxes.
Which state has the lowest gas tax?: Alaska has the lowest state gasoline tax at 8.9¢ per gallon, or 27.4¢ including the federal tax.
What is the average state gas tax?: Across all 50 states and D.C., the average state gasoline tax is 33.8¢ per gallon as of July 2026, according to the U.S. Energy Information Administration. Adding the 18.4¢ federal tax brings the typical combined rate to about 52.2¢.
Do these rates include local taxes?: No. EIA's table covers taxes of general application and explicitly excludes county and local taxes. 14 states additionally allow local option taxes, so drivers in some cities pay more than the rate shown here.

Source

All rates from the U.S. Energy Information Administration, “Federal and state motor fuels taxes”, edition July 2026 (revised August 2026) (as of July 2026) — published on EIA’s Petroleum Marketing Monthly page and reissued each January and July. EIA lists taxes “of general application … exclusive of county and local taxes”; rates shown are for gasoline.