Fuel Tax Credit Calculator

Estimate fuel tax credits for business use of fuel based on ATO rates and eligible activities.

L

Total litres used in the BAS period

Type of fuel purchased

How the fuel was used — rates vary by activity

Your BAS reporting period

How It Works

Multiplies the litres of fuel used by the applicable ATO fuel tax credit rate for your fuel type and activity. Rates differ between on-road and off-road use, and between heavy and light vehicles. The result is the credit amount you can claim on your BAS.

Frequently Asked Questions

What is the fuel tax credit rate?

As of 2024-25, the rate for heavy vehicles on public roads is approximately 18.8 cents per litre. Off-road and primary production use gets a higher credit (around 48.8 cents/L) because full excise is refunded. Rates change every 6 months — check ato.gov.au for current rates.

Who can claim fuel tax credits?

Businesses registered for GST and fuel tax credits that use fuel in machinery, heavy vehicles, light vehicles for business, or power generation. You cannot claim for fuel in light vehicles under 4.5 tonnes used on public roads.

How do I claim fuel tax credits?

Claim on your BAS (Business Activity Statement) at label 7D. You need to keep records of fuel purchases (receipts or fuel cards) and be able to show the fuel was used for an eligible business purpose.

Can I claim fuel tax credits for utes?

Only if the ute's gross vehicle mass exceeds 4.5 tonnes. Most single-cab and dual-cab utes are under this limit and don't qualify for on-road fuel tax credits. However, fuel used off-road (e.g., on a farm) may still be eligible.