Taxes explained
Pennsylvania 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 0.2037/L | 2026-07-01 | Open / check source | Source verified A variable rate is calculated annually and replaced the OCS and Liquid Fuels Tax (see PA Bulletin for updated rate info). Underground Storage Tank (UST) Fund fee (applies only to gasoline and diesel fuel into tanks at farms: $0.0110/gal. Most diesel fuel subject to the tank Capacity fee: $0.0825/gal of UST capacity, paid annually. See PA Insurance Dept, Bureau of Special Funds, USTIF for UST fees. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2602/L | 2026-07-01 | Open / check source | Source verified A variable rate is calculated annually and replaced the OCS and Liquid Fuels Tax (see PA Bulletin for updated rate info). Underground Storage Tank (UST) Fund fee (applies only to gasoline and diesel fuel into tanks at farms: $0.0110/gal. Most diesel fuel subject to the tank Capacity fee: $0.0825/gal of UST capacity, paid annually. See PA Insurance Dept, Bureau of Special Funds, USTIF for UST fees. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.2037/L | 2026-01-01 | Open / check source | Source verified A variable rate is calculated annually and replaced the OCS and Liquid Fuels Tax (see PA Bulletin for updated rate info). Underground Storage Tank (UST) Fund fee (applies only to gasoline and diesel fuel into tanks at farms: $0.0110/gal. Most diesel fuel subject to the tank Capacity fee: $0.0825/gal of UST capacity, paid annually. See PA Insurance Dept, Bureau of Special Funds, USTIF for UST fees. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2602/L | 2026-01-01 | Open / check source | Source verified A variable rate is calculated annually and replaced the OCS and Liquid Fuels Tax (see PA Bulletin for updated rate info). Underground Storage Tank (UST) Fund fee (applies only to gasoline and diesel fuel into tanks at farms: $0.0110/gal. Most diesel fuel subject to the tank Capacity fee: $0.0825/gal of UST capacity, paid annually. See PA Insurance Dept, Bureau of Special Funds, USTIF for UST fees. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed gasoline | USD 0.2037/L | 2025-07-01 | Open / check source | Source verified A variable rate is calculated annually and replaced the OCS and Liquid Fuels Tax (see PA Bulletin for updated rate info). Underground Storage Tank (UST) Fund fee (applies only to gasoline and diesel fuel into tanks at farms: $0.0110/gal. Most diesel fuel subject to the tank Capacity fee: $0.0825/gal of UST capacity, paid annually. See PA Insurance Dept, Bureau of Special Funds, USTIF for UST fees. Rate observed at the EIA reporting snapshot; verify legislative effective date. Federal tax included. |
| Excise Fixed diesel | USD 0.2602/L | 2025-07-01 | Open / check source | Source verified A variable rate is calculated annually and replaced the OCS and Liquid Fuels Tax (see PA Bulletin for updated rate info). Underground Storage Tank (UST) Fund fee (applies only to gasoline and diesel fuel into tanks at farms: $0.0110/gal. Most diesel fuel subject to the tank Capacity fee: $0.0825/gal of UST capacity, paid annually. See PA Insurance Dept, Bureau of Special Funds, USTIF for UST fees. 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.