Michigan IFTA fuel tax rate
3rd Quarter 2026 diesel (“special fuel”) rate for Michigan.
How Michigan tax is figured
- 1. Fleet MPG for the quarter = total miles everywhere ÷ total gallons bought everywhere.
- 2. Taxable gallons in Michigan = miles run in Michigan ÷ fleet MPG.
- 3. Net gallons = taxable gallons − gallons you actually bought in Michigan.
- 4. Tax = net gallons × $0.5240.
Worked example
| Miles in Michigan | 4,000 |
| Fleet MPG (all jurisdictions) | 6.00 |
| Taxable gallons | 666.67 |
| Gallons purchased in Michigan | 300 |
| Net taxable gallons | 366.67 |
| Tax due (or credit) | $192.13 |
Common questions
Does the Michigan rate change every quarter?
It can. IFTA publishes a new tax-rate matrix each quarter, and jurisdictions adjust rates, surcharges and index-linked amounts on their own schedules. The rate above is from IFTA, Inc. Tax Rate Matrix (3Q2026), USD per gallon.
Do I file this return with Michigan?
No. You file one IFTA return with your base jurisdiction covering every state and province you ran in, and it distributes the money. FuelTaxDesk produces the worksheet you file from — you stay the filer of record.
What if I bought more fuel here than I burned?
Net gallons go negative and the line becomes a credit, which offsets tax owed in other jurisdictions on the same return.
Run your whole quarter free
Enter miles and gallons for every state you ran. No ELD, no GPS, no signup for the calculator.
Open the calculatorInformational only, not tax advice. Verify rates against your base jurisdiction and the official IFTA tax-rate matrix before filing.