Georgia: Fuel Excise Taxes
Georgia Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Georgia and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Georgia Gasoline Tax
Excise: | $0.26 / gallon |
---|---|
Addl. Tax: | $0.00 / gallon† |
Total Tax: | $0.26 / gallon |
Georgia Diesel Tax
Excise: | $0.29 / gallon |
---|---|
Addl. Tax: | $0.00 / gallon† |
Total Tax: | $0.29 / gallon |
Georgia Gasohol Tax
Excise: | $0.26 / gallon |
---|---|
Addl. Tax: | $0.00 / gallon† |
Total Tax: | $0.26 / gallon |
† Additional Applicable Taxes: Sales tax added to excise
Other Georgia Fuel Excise Tax Rates
The primary excise taxes on fuel in Georgia are on gasoline, though most states also tax other types of fuel.

Georgia Aviation Fuel Tax
In Georgia, Aviation Fuel is subject to a state excise tax of 7-1/2 cents per gallon - 4% Prepaid State Tax (3% motor fuel - 1% state sales & use) - 2%-4% Prepaid Local Sales & Use Tax
Point of Taxation: Distributor

Georgia Jet Fuel Tax
In Georgia, Jet Fuel is subject to a state excise tax of Generally sales and use tax (state and local); in limited instances, may be subject to 7-1/2 cents per gallon - 4% State Sales & Use Tax - 2%-4% Prepaid Local Sales & Use Tax
Point of Taxation: Distributor
Payment of Georgia Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 20th of each month for the previous month or the last day of the month every three months for motor carriers road tax.
Georgia Fuel Tax Reports
Fuel producers and vendors in Georgia have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Georgia government. Click the button below to view details on 0 GA fuel tax reports.
View Fuel Tax Reports
Federal Fuel Excise Taxes
The price of all motor fuel sold in Georgia also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
Gasoline | $0.18.4 per gallon |
---|---|
Diesel and Kerosene | $0.242 per gallon |
Liquefied Petroleum Gas | $0.183 per gallon † |
Liquefied Natural Gas (LNG) | $0.243 per gallon † |
Compressed Natural Gas (CNG) | $0.184 per gallon † |


Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Georgia comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
-->
Back to Georgia Sales Tax Handbook Top