How Much Is 2290 Tax? Rates, Logging Discount, and Credits

The Form 2290 heavy highway vehicle use tax costs between $100 and $550 per year, set by the vehicle’s taxable gross weight. A vehicle at exactly 55,000 pounds pays the $100 minimum, and the tax rises by $22 for every additional 1,000 pounds until it caps at $550 for anything over 75,000 pounds.¹ Logging vehicles pay 75% of the standard rate, and low-mileage vehicles can suspend the tax entirely while still filing the return.

How the Rate Is Calculated

Two things determine what you owe: the taxable gross weight of the vehicle and when during the tax year (July 1–June 30) it first went on public highways.

Taxable gross weight is not just the truck’s own weight. Add the unloaded weight of the vehicle, the unloaded weight of any trailers you typically use with it, and the weight of the heaviest load you normally carry.² That combined figure puts you in a weight category from A through V.

The math is straightforward. A 60,000-pound vehicle owes $100 (the base) plus five $22 increments for the 5,000 pounds above 55,000, for a total of $210. A 70,000-pound vehicle owes $430. Anything above 75,000 pounds owes the flat $550 cap, no matter how much heavier it runs.

Full Rate Table by Weight Category

These are the annual amounts for the July 2025–June 2026 tax period:³

Category A (55,000 lbs): $100
Category B (55,001–56,000 lbs): $122
Category C (56,001–57,000 lbs): $144
Category D (57,001–58,000 lbs): $166
Category E (58,001–59,000 lbs): $188
Category F (59,001–60,000 lbs): $210
Category G (60,001–61,000 lbs): $232
Category H (61,001–62,000 lbs): $254
Category I (62,001–63,000 lbs): $276
Category J (63,001–64,000 lbs): $298
Category K (64,001–65,000 lbs): $320
Category L (65,001–66,000 lbs): $342
Category M (66,001–67,000 lbs): $364
Category N (67,001–68,000 lbs): $386
Category O (68,001–69,000 lbs): $408
Category P (69,001–70,000 lbs): $430
Category Q (70,001–71,000 lbs): $452
Category R (71,001–72,000 lbs): $474
Category S (72,001–73,000 lbs): $496
Category T (73,001–74,000 lbs): $518
Category U (74,001–75,000 lbs): $540
Category V (over 75,000 lbs): $550

Logging Vehicle Discount

A vehicle used exclusively to transport harvested forest products pays 75% of the standard rate. To qualify, the vehicle must be registered under state law as a highway vehicle used exclusively for hauling harvested forest products.²

A few sample logging rates show the savings:

Category A (55,000 lbs): $75
Category F (59,001–60,000 lbs): $157.50
Category K (64,001–65,000 lbs): $240
Category U (74,001–75,000 lbs): $405
Category V (over 75,000 lbs): $412.50

The complete logging rate column appears on Form 2290 itself. When filing, you enter logging amounts in the separate column designated for them.³

Pro-Rated Cost for Vehicles First Used After July

If a vehicle first hits public highways in a month other than July, you pay only a fraction of the annual amount. The IRS reduces the full-year tax by one-twelfth for each month before the vehicle went into service.² “First use” means the first month during the tax period that the vehicle is driven on public highways under its own power.

Put a 75,000-plus-pound truck on the road in October and you owe nine months of tax rather than twelve. The Form 2290 instructions include partial-period tables so you can look up the exact amount for your weight category and first-use month.

When the Cost Drops to Zero

A vehicle you expect to drive 5,000 miles or fewer on public highways during the tax year can be reported under Category W, which suspends the tax entirely. Agricultural vehicles get a higher threshold of 7,500 miles, and miles driven on a farm do not count toward that limit.⁴²

You still have to file Form 2290 and Schedule 1 for a suspended vehicle, even though the tax owed is $0. Without a filed return, you cannot get the stamped Schedule 1 that states require for vehicle registration.

If the vehicle later goes over the mileage limit, the suspension ends and you owe the full annual tax. A new Form 2290 is due by the last day of the month following the month you crossed the threshold.⁵

Fully Exempt Vehicles

Some vehicles owe nothing regardless of weight or mileage. Exempt operators include the federal government, state and local governments, the District of Columbia, the American National Red Cross, nonprofit volunteer fire departments, ambulance associations and rescue squads, Indian tribal governments (only for essential tribal government functions), and mass transportation authorities created under a statute granting certain state powers.

Qualified blood collector vehicles and specially designed mobile machinery meeting certain chassis specifications are also exempt.² Transit-type buses can qualify if the operator meets a passenger fare revenue test.⁵

What Late Filing Adds to the Cost

The annual filing deadline for vehicles already on the road in July is August 31. For vehicles first used later in the year, the return and payment are due by the last day of the month after first use.⁶

Missing the deadline adds a late-filing penalty of 5% of the unpaid tax per month (or partial month), capped at 25%.⁷ A separate 0.5% per month penalty applies for late payment, also capped at 25%. When both apply at once, the late-filing penalty is reduced by the late-payment amount, so the combined rate is 5% per month for up to five months.

Interest accrues on top of the penalties. For the first quarter of 2026, the IRS charges 7% per year on underpayments, compounded daily, and the rate is adjusted quarterly.⁸ Penalties can be waived if you show reasonable cause for the delay in a letter to the IRS.

Credits That Reduce What You Owe

If you sell, lose to theft, or have a vehicle destroyed before June 1 of the tax period, you can claim a credit for the tax already paid. The credit equals the difference between the full tax you paid and the pro-rated tax for the months the vehicle was actually in use.²

Claim the credit on Line 5 of your next Form 2290, and attach a statement with the VIN, weight category, date of sale or destruction, and (for sales) the buyer’s name and address. If the credit is larger than the tax on your current return, you claim the excess as a refund on Form 8849, Schedule 6. Carrying a lighter load or changing how you use the vehicle does not qualify for a credit.

1
Office of the Law Revision Counsel. 26 USC 4481 – Imposition of Tax
2
Internal Revenue Service. Instructions for Form 2290 – General Instructions
3
Internal Revenue Service. Form 2290 (Rev. July 2025) Heavy Highway Vehicle Use Tax Return
4
Internal Revenue Service. Form 2290 (Rev. July 2025) Heavy Highway Vehicle Use Tax Return – Section: Part II Statement in Support of Suspension
5
Office of the Law Revision Counsel. 26 USC 4483 – Exemptions
6
Internal Revenue Service. When Form 2290 Taxes Are Due
7
Office of the Law Revision Counsel. 26 USC 6651 – Failure to File Tax Return or to Pay Tax
8
Internal Revenue Service. Interest Rates Remain the Same for the First Quarter of 2026