Taxes explained
Kentucky 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 0.1183/L | 2026-07-01 | Open / check source | Source verified Petroleum Storage Tank Environmental Assurance Fee: $0.0140/gal. Rates are calculated quarterly on the average wholesale price of fuel. Beginning July 1, 2016, rates calculated and adjusted on an annual basis. Governor Beshear's Executive Order 2026-235 in May 2026 temporarily reduced motor fuel tax rates by 10 cents per gallon, which expired June 30, 2026. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1263/L | 2026-07-01 | Open / check source | Source verified Petroleum Storage Tank Environmental Assurance Fee: $0.0140/gal. Rates are calculated quarterly on the average wholesale price of fuel. Beginning July 1, 2016, rates calculated and adjusted on an annual basis. Governor Beshear's Executive Order 2026-235 in May 2026 temporarily reduced motor fuel tax rates by 10 cents per gallon, which expired June 30, 2026. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1183/L | 2026-01-01 | Open / check source | Source verified Petroleum Storage Tank Environmental Assurance Fee: $0.0140/gal. Rates are calculated quarterly on the average wholesale price of fuel. Beginning July 1, 2016, rates calculated and adjusted on an annual basis. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1263/L | 2026-01-01 | Open / check source | Source verified Petroleum Storage Tank Environmental Assurance Fee: $0.0140/gal. Rates are calculated quarterly on the average wholesale price of fuel. Beginning July 1, 2016, rates calculated and adjusted on an annual basis. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.1183/L | 2025-07-01 | Open / check source | Source verified Petroleum Storage Tank Environmental Assurance Fee: $0.0140/gal. Rates are calculated quarterly on the average wholesale price of fuel. Beginning July 1, 2016, rates calculated and adjusted on an annual basis. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.1263/L | 2025-07-01 | Open / check source | Source verified Petroleum Storage Tank Environmental Assurance Fee: $0.0140/gal. Rates are calculated quarterly on the average wholesale price of fuel. Beginning July 1, 2016, rates calculated and adjusted on an annual basis. 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.