Taxes explained
California fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Excise Fixed gasoline | USD 0.2431/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. 2.25% state sales tax on gasoline, 13.00% state sales tax on diesel (prepaid rates for these sales taxes: gasoline $0.0800/gal; diesel $0.4250/gal). Additional District sales taxes may apply. State Underground Storage Tank fee (all products): $0.02/gal. Oil Spill Prevention and Administration (OPSA) Fee (all products): $0.0990 per barrel ($0.0024/gal). Gasoline and diesel are also subject to costs associated with the Low Carbon Fuel Standard and Cap-and-Trade programs. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.3100/L | 2026-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. 2.25% state sales tax on gasoline, 13.00% state sales tax on diesel (prepaid rates for these sales taxes: gasoline $0.0800/gal; diesel $0.4250/gal). Additional District sales taxes may apply. State Underground Storage Tank fee (all products): $0.02/gal. Oil Spill Prevention and Administration (OPSA) Fee (all products): $0.0990 per barrel ($0.0024/gal). Gasoline and diesel are also subject to costs associated with the Low Carbon Fuel Standard and Cap-and-Trade programs. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.2360/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. 2.25% state sales tax on gasoline, 13.00% state sales tax on diesel (prepaid rates for these sales taxes: gasoline $0.0750/gal; diesel $0.3850/gal). Additional District sales taxes may apply. State Underground Storage Tank fee (all products): $0.02/gal. Oil Spill Prevention and Administration (OPSA) Fee (all products): $0.0940 per barrel ($0.0022/gal). Gasoline and diesel are also subject to costs associated with the Low Carbon Fuel Standard and Cap-and-Trade programs. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2951/L | 2026-01-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. 2.25% state sales tax on gasoline, 13.00% state sales tax on diesel (prepaid rates for these sales taxes: gasoline $0.0750/gal; diesel $0.3850/gal). Additional District sales taxes may apply. State Underground Storage Tank fee (all products): $0.02/gal. Oil Spill Prevention and Administration (OPSA) Fee (all products): $0.0940 per barrel ($0.0022/gal). Gasoline and diesel are also subject to costs associated with the Low Carbon Fuel Standard and Cap-and-Trade programs. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.2360/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. 2.25% state sales tax on gasoline, 13.00% state sales tax on diesel (prepaid rates for these sales taxes: gasoline $0.0750/gal; diesel $0.3850/gal). Additional District sales taxes may apply. State Underground Storage Tank fee (all products): $0.02/gal. Oil Spill Prevention and Administration (OPSA) Fee (all products): $0.0940 per barrel ($0.0022/gal). Gasoline and diesel are also subject to costs associated with the Low Carbon Fuel Standard and Cap-and-Trade programs. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2951/L | 2025-07-01 | Open / check source | Verification pending TODO: reconcile sales-tax base and local levies before deriving. 2.25% state sales tax on gasoline, 13.00% state sales tax on diesel (prepaid rates for these sales taxes: gasoline $0.0750/gal; diesel $0.3850/gal). Additional District sales taxes may apply. State Underground Storage Tank fee (all products): $0.02/gal. Oil Spill Prevention and Administration (OPSA) Fee (all products): $0.0940 per barrel ($0.0022/gal). Gasoline and diesel are also subject to costs associated with the Low Carbon Fuel Standard and Cap-and-Trade programs. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.