State gas tax rates ranked from highest to lowest run from about 9 cents per gallon in Alaska to more than 57 cents in Pennsylvania, a spread wide enough that a 15-gallon fill-up costs $7 more in tax on one side of some state lines than the other. California, Washington, Illinois, Connecticut, and Michigan sit near the top. Oklahoma, Mississippi, Hawaii, New Mexico, and Arizona sit near the bottom. Every driver in the country also pays a flat federal excise of 18.4 cents per gallon on gasoline and 24.3 cents on diesel on top of whatever the state charges.1Office of the Law Revision Counsel. 26 U.S. Code 4081 – Imposition of Tax
What Adds Up to Your Pump Tax
A single “state gas tax” number can hide several layers. The core piece is the excise tax, a flat cents-per-gallon charge that does not move with oil prices. Several states then layer a percentage-based sales tax on top of the excise, so their effective rate rises and falls with pump prices. California, Connecticut, Illinois, Indiana, and Michigan all work this way.
Most states also add smaller per-gallon fees for specific purposes, usually environmental impact fees or underground storage tank fees. Illinois, for example, charges a 0.8-cent environmental impact fee and a 0.3-cent underground storage tank tax on every gallon.2Illinois Department of Revenue. Motor Fuel Tax Rates and Fees The federal 18.4-cent rate includes a 0.1-cent Leaking Underground Storage Tank Trust Fund tax; the other 18.3 cents goes to the Highway Trust Fund.3U.S. EPA. Leaking Underground Storage Tank Trust Fund Congress last raised the federal rate in 1993 and has not adjusted it for inflation since.4Federal Highway Administration. When Did the Federal Government Begin Collecting the Gas Tax Under current law, the 18.3-cent highway portion drops to 4.3 cents after September 30, 2028, unless Congress extends it.
When you see a state ranked, that figure is the total effective rate: excise plus any sales tax component plus surcharges. In states with a sales tax on fuel, the ranking position can shift week to week as prices move.
Highest Gas Tax States
Pennsylvania holds the top of the list. Its oil company franchise tax alone is 57.6 cents per gallon on gasoline and 74.1 cents on diesel for 2026, before other fees.5Pennsylvania Petroleum Association. 2026 Pennsylvania Oil Company Franchise Tax Rates
California is next. Its excise tax was roughly 59.6 cents per gallon in 2025, and the state adds a 7.25 percent sales tax on fuel, which pushes the total well above 70 cents when prices are high.6California Department of Tax and Fee Administration. California Code Revenue and Taxation Code 7360 – Levy of Tax California recalculates the excise every July against the state consumer price index, so it ticks up most years.7National Conference of State Legislatures. Variable Rate Gas Taxes
Washington’s gas tax rose to 55.4 cents per gallon effective July 2025, a 6-cent jump over the prior year.8Washington Department of Revenue. Motor Vehicle Fuel Tax Rates Illinois combines a 48.3-cent excise with a 6.25 percent sales tax and environmental fees, which brings the total to roughly 65 cents per gallon depending on prices.2Illinois Department of Revenue. Motor Fuel Tax Rates and Fees Connecticut charges a 52.4-cent excise plus a 6.35 percent sales tax. Michigan’s 2026 rate is 52.4 cents per gallon after its inflation-capped formula moved it up from 51 cents.9Michigan Department of Treasury. Fuel Tax Changes
Mid-Range Gas Tax States
A large group of states cluster between about 30 and 47 cents per gallon. Maryland’s 2026 rate is 46 cents, down slightly from 46.1 cents the year before because its inflation-linked formula responded to slower price growth.10Maryland Matters. State Gas Tax Declines Slightly for Second Consecutive Year North Carolina is at 41 cents for 2026, adjusted annually through a wholesale-price formula.11North Carolina Department of Revenue. Motor Fuels Tax Rates Ohio sits at 38.5 cents, Utah at 38.5 cents, and Florida at about 38 cents before local add-ons.
Florida’s structure is unusually layered. Florida Statutes Section 206.41 imposes a base excise, a county fuel tax, a municipal fuel tax, a transportation system tax, and a fuel sales tax, all expressed in cents per gallon. The statewide minimum for 2026 comes to about 38 cents before any local option taxes counties impose on top.12Florida Legislature. Florida Code 206.41 – State Taxes Imposed on Motor Fuel
Georgia normally charges around 33 cents per gallon but has periodically suspended its excise during price spikes, most recently from March through May 2026.13Georgia Department of Revenue. 2026 Suspension of Georgia Motor Fuel Taxes FAQs Missouri completed a phased increase that put its rate at 29.5 cents.
Lowest Gas Tax States
Alaska anchors the bottom with a state gas tax of roughly 9 cents per gallon. Oklahoma is at about 19 cents. New Mexico, Hawaii, and Arizona all stay below 20 cents in excise charges.14Tax Policy Center. How Do State and Local Motor Fuel Taxes Work
Mississippi is climbing out of the bottom tier. The state moved from 18 cents to 21 cents per gallon in mid-2025, is scheduled to hit 24 cents in July 2026, and is set to reach 27 cents by 2027.15Mississippi Department of Revenue. Mississippi Petroleum Tax Rates
Local Add-Ons That Change Your Bill
The state rate is not always what you pay. Several states let counties or cities layer additional fuel taxes on top of the statewide number. Florida is the clearest case. Counties can levy a local option fuel tax of up to 6 cents per gallon by ordinance, plus an additional local option of up to 5 cents per gallon that requires either a supermajority vote or voter approval.16Online Sunshine. County Transportation System Levy of Local Option Fuel Tax on Motor Fuel and Diesel Fuel Two neighboring Florida counties can post noticeably different pump prices for that reason alone.
Virginia, Nevada, and parts of New York also authorize local fuel surcharges. Where they exist, they generally run from 1 cent to about 12 cents per gallon. If you live near a county or city boundary, a short drive can shave a real amount off a fill-up.
Why the Ranking Shifts Each Year
Twenty-six states and Washington, D.C., now use some form of variable-rate or indexed tax that adjusts without new legislation.7National Conference of State Legislatures. Variable Rate Gas Taxes Florida, Maryland, and North Carolina tie their rates to the consumer price index. California and Michigan use their state-level CPI, and Michigan caps the annual increase at 5 percent so a high-inflation year does not shock drivers.9Michigan Department of Treasury. Fuel Tax Changes Kentucky, Virginia, and West Virginia tie a portion of the rate to wholesale fuel prices instead.
Temporary suspensions can also scramble the ranking mid-year. In 2026, Georgia suspended its motor fuel excise tax from March 20 through May 19.13Georgia Department of Revenue. 2026 Suspension of Georgia Motor Fuel Taxes FAQs Indiana suspended its 7 percent sales tax on gasoline for 30 days beginning April 8, 2026, by executive order. Utah cut its gas tax by 15 percent from July 1 through December 31, 2026, lowering the rate to 31.9 cents per gallon. Pennsylvania, Alabama, Arizona, and Florida also saw suspension bills introduced in 2026, though not all advanced.17Pennsylvania Petroleum Association. State Capitol Update Not all of the savings from these holidays reach drivers; some gets absorbed by retailers.
What About Electric Vehicles
A ranking of gas tax rates does not settle what an EV driver pays. Forty-one states now charge an annual EV registration surcharge to make up for the fuel taxes those vehicles never generate. The fees run from $50 in states like Hawaii and South Dakota to $270 in New Jersey. Many states also charge a smaller fee on plug-in hybrids, usually about half the full EV rate.
Whether the flat fee is a fair substitute depends on mileage. A driver logging 12,000 miles a year at 30 miles per gallon pays about $144 in state gas taxes at a 36-cent rate. A $200 EV fee in the same state exceeds what a comparable gasoline car would have owed. Oregon launched a per-mile road usage program in 2015, and Hawaii has enacted a mandatory mileage-based fee scheduled to phase in for EVs by 2028.