Fuel Tax Credit Calculator (Australia)

Rates based on ATO info for Aug 2025 onwards (check current ATO rates)

Estimate your potential Fuel Tax Credits (FTC) for eligible business fuel use.

Enter litres for liquid/blended fuels, kg for LPG/LNG/CNG if applicable based on how duty was paid (refer ATO).

FTC Calculator Overview

Purpose:

To provide Australian businesses with an estimate of their potential Fuel Tax Credits based on fuel usage.

Inputs:
  • Fuel Type
  • Business Usage Type (Heavy Vehicle On-Road, Other Business, Light Vehicle On-Road)
  • Quantity (Litres/Units)
Output:

Estimated FTC amount in Australian Dollars (AUD).

Methodology:

1. Determine the applicable FTC Rate (cents per litre/unit) based on Fuel Type and Usage Type using stored ATO rates (from Aug 2025).

2. Calculate: FTC ($) = Quantity × (Rate / 100)

3. Handles basic eligibility checks (e.g., warns about light vehicles on public roads).

Rates used are indicative and MUST be verified with current official ATO rates.

Check current ATO FTC Rates here.

Claiming Fuel Tax Credits in Australia

Reducing your business fuel costs through FTC is a valuable concession. Understanding eligibility is key.

Key Eligible Activities
  • Transporting goods/passengers in heavy vehicles (>4.5t GVM) on public roads.
  • Operating machinery and equipment for business off public roads (e.g., tractors in agriculture, excavators in construction, generators).
  • Powering auxiliary equipment of heavy vehicles (e.g., refrigeration units, concrete mixers) - rates can differ.
  • Certain uses in primary production, fishing, and forestry.
Key INELIGIBLE Activities
  • Fuel used in light vehicles (≤4.5t GVM) travelling on public roads (like cars, utes, vans).
  • Fuel you haven't paid duty on (e.g., bulk fuel purchased before duty point).
  • Fuel used for private purposes.
  • Aviation fuels (separate rules apply).
  • Fuel where you've already claimed a GST credit for the full amount including excise.

Refer to the ATO website for detailed eligibility criteria.

Keep good records of fuel purchases and usage to substantiate your claims on your Business Activity Statement (BAS).

Frequently Asked Questions

FTC allows eligible businesses in Australia to claim back the excise or customs duty included in the price of taxable fuels (like diesel, petrol, LPG) used in their business activities. It reduces the cost of fuel for business operations.

Generally, businesses registered for GST that use eligible fuels for eligible business activities. Common uses include heavy vehicles (>4.5t GVM) on public roads, machinery/equipment off public roads (agriculture, construction, mining), power generation, and auxiliary equipment. Fuel for light vehicles (<4.5t GVM) on public roads is generally NOT eligible.

The basic calculation is: FTC Amount = Quantity of Eligible Fuel (in litres/units) × Applicable FTC Rate (in cents per litre/unit). The rate depends on the fuel type, when you acquired it, and how you use it (e.g., heavy vehicle on-road vs. off-road use).

This calculator uses rates cited as applicable from <b>August 4, 2025, onwards</b> based on provided information. <b>IMPORTANT:</b> The ATO updates FTC rates typically in February and August each year due to CPI indexation. Always verify the current rates on the official ATO website before lodging a claim.

**No.** This calculator provides a basic estimate for common scenarios. Eligibility rules can be complex, and rates change. It does not replace the official ATO FTC Calculator or advice from a registered tax agent. Use it for estimation purposes only.

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