Oregon State Fuel Taxes
Oregon fuel tax rates are as follows:
- Gasoline $0.30 per gallon
- Aviation Gasoline $0.11 per gallon
- Jet Fuel $0.03 per gallon
- Use Fuel $0.30 per gallon
Use fuel includes premium diesel, biodiesel, and any fuel other than gasoline used to propel a motor vehicle on public roads.
For propane and natural gas dispensed into the motor vehicles, to determine the taxable use fuel gallons:
- Propane - Divide taxable gallons by 1.3.
- Natural Gas - Use your dispenser readings if your dispenser converts the natural gas to gasoline gallon equivalents (GGE) or diesel gallon equivalents (DGE). Otherwise, divide the natural gas gallons by 1.2.
The current tax rates for Gasoline and Use Fuel are effective January 1, 2011.
The current tax rate for Aviation Gasoline and Jet Fuel are effective January 1, 2016.
, passed by the 1999 Oregon Legislature, requires service stations (as defined in the bill) to visibly post information as follows:
- The amount of the price per gallon that is federal tax;
- The amount of the price per gallon that is state tax;
- The amount of the price per gallon that is local tax;
- The total amount of federal, state and local taxes per gallon.
The Oregon Department of Transportation is required to furnish this information to each facility in the state. It does this by posting the following information on this website.
Current Tax Rates - Gasoline
The information that is required to be posted is as follows:
- The federal fuel tax on a gallon of gasoline is $0.184 per gallon. If the gasoline is blended with alcohol federal fuel tax rates may apply. See IRS Publications (510) for more information.
- The Oregon state fuel tax on gasoline is $0.30 per gallon.
- Local fuel taxes if applicable.
Fuel tax rates in jurisdictions not administered by ODOT may change without our knowledge. ODOT is not aware of any additional local fuel taxes, other than the cities listed above. If other local fuel taxes on gasoline apply they should also be posted along with the state and federal fuel tax
Current Tax Rates - Diesel
The following information below is provided as a courtesy and is not required:
- The federal fuel tax on a gallon of diesel is $0.244 per gallon.
- The Oregon state fuel tax on diesel (Use Fuel Tax) is $0.30 per gallon.
- Additional local fuel taxes are listed below.
Fuel tax rates in jurisdictions not administered by ODOT may change without our knowledge. ODOT is not aware of any additional local fuel taxes, other than the cities listed above.