North Carolina Gas Tax
North Carolina’s state taxes and fees on gasoline total 41.3¢ a gallon, the 10th-highest of 51; with the 18.4¢ federal tax, drivers pay 59.7¢ a gallon in combined tax. Rates are from U.S. Energy Information Administration data as of July 2026.
What makes up North Carolina’s 59.7¢
| North Carolina state excise tax | 41.0¢ |
|---|---|
| Other North Carolina taxes & fees sales/use taxes, inspection and environmental fees | 0.3¢ |
| Total North Carolina state tax | 41.3¢ |
| Federal excise + LUST fee 18.3¢ excise + 0.1¢ LUST, unchanged since 1993 | 18.4¢ |
| Combined state + federal | 59.7¢ |
Gasoline and Oil Inspection fee: $0.0025/gal on all motor fuels.
A rate reset each January by population and energy prices
North Carolina’s gasoline excise is 41.0¢ a gallon, and it changes every January 1. Since 2023 the formula has taken the previous year’s rate and adjusted it by a weighted percentage: 75 percent of the annual change in the state’s population plus 25 percent of the annual change in the energy index of the Consumer Price Index. Because the energy component can fall, the rate can go down as well as up. It was 40.5¢ in 2023, 40.4¢ in 2024, 40.3¢ in 2025, and 41.0¢ from January 1, 2026.
The only other state charge is a gasoline and oil inspection tax of a quarter of a cent a gallon. The EIA lists no sales tax on gasoline for North Carolina and does not flag it for local option fuel taxes, so the state figure is the full tax apart from the federal rate.
In the EIA’s July 2026 (revised August 2026) table, North Carolina’s total of 41.3¢ is the 10th-highest of the 50 states and D.C. The 51-jurisdiction average is 33.8¢. For pump prices, see North Carolina gas prices.
Sources: current rates and rankings are from the EIA motor fuel tax table in our database; other facts are from the sources listed here.
North Carolina Gas Tax Against Its Neighbors
In the EIA's July 2026 table, 1 of 4 bordering states has a higher state total than North Carolina, and that state is Virginia at 42.4¢. North Carolina is 1.2¢ (EIA table, July 2026) below Virginia. Georgia's total is 34.1¢ (EIA table, July 2026), which leaves North Carolina 7.2¢ above Georgia. South Carolina's is 28.8¢ (EIA table, July 2026), and North Carolina is 12.5¢ above South Carolina. The lowest bordering total belongs to Tennessee at 27.4¢ (EIA table, July 2026), and North Carolina is 13.9¢ above Tennessee. The bordering states below North Carolina are Georgia at 34.1¢ (EIA table, July 2026), South Carolina at 28.8¢ and Tennessee at 27.4¢.
Beyond the neighbors, 41 jurisdictions have a lower state total than North Carolina and 9 have a higher one in the EIA's July 2026 table. State totals in that July 2026 table run from 9.0¢ in Alaska to 73.6¢ in California. North Carolina's total is 7.5¢ above the average state total in the same July 2026 table. Virginia's 42.4¢ and Tennessee's 27.4¢ are the bordering extremes in that July 2026 table, the highest and the lowest.
In North Carolina's own total in the EIA's July 2026 table, 99% is excise and the remaining 0.3¢ is other state taxes and fees. The same table puts the federal tax at 18.4¢ (EIA table, July 2026), the same in every state. Counting the federal tax, the state's part of the combined 59.7¢ (EIA table, July 2026) is 69%.
How much of a gallon in North Carolina is tax
North Carolina gasoline is estimated at $4.01 a gallon. Against that, the 59.7¢ of combined state and federal tax is about 14.9% of what a driver pays — with local taxes, where they apply, on top.
Tax rate from EIA as of July 2026; pump price is this week’s US Gas Gauge estimate from EIA regional prices (EIA publishes no weekly average for North Carolina).
North Carolina vs. the other 50 states
North Carolina’s state gas tax of 41.3¢ is 7.5¢ above the 33.8¢ average across 50 states and D.C. — it is the 10th-highest.
Neighboring states' gas tax
| State | State tax | vs. North Carolina |
|---|---|---|
| Virginia gas tax | 42.4¢ | +1.2¢ |
| Georgia gas tax | 34.1¢ | −7.2¢ |
| South Carolina gas tax | 28.8¢ | −12.5¢ |
| Tennessee gas tax | 27.4¢ | −13.9¢ |
North Carolina gas tax, answered
- What is the gas tax in North Carolina?
- 41.3¢ a gallon in state taxes and fees; with the 18.4¢ federal tax, 59.7¢ (EIA, July 2026).
- How does North Carolina's gas tax compare to other states?
- The 10th-highest of the 50 states and D.C.; the average is 33.8¢.
- What is the federal gas tax in North Carolina?
- The federal gasoline tax is 18.4¢ per gallon in North Carolina, the same as in every other state.
- Does North Carolina charge local gas taxes too?
- EIA does not flag North Carolina as allowing local option taxes.
Related to North Carolina gas tax
EIA, “Federal and state motor fuels taxes” (July 2026 (revised August 2026)); how these figures are built.
More North Carolina data
Use this data
Download: Gas tax by state, federal + state rates (CSV).
Column definitions, coverage and every file: gas price data. Free to reuse under CC BY 4.0 with credit.
Cite as: US Gas Gauge, “North Carolina Gas Tax,” usgasgauge.com/gas-tax/north-carolina. Source data: U.S. Energy Information Administration.