Trucking Laws · Multi-state · October 25, 2026

IFTA Due Dates for 2026, and What Changed This Quarter

A driver in glasses fills out fuel tax paperwork on a clipboard in a semi cab — Illustration for this story. Not a photo of a specific location.

The 3rd quarter 2026 IFTA return is due Monday, Nov 2, 2026. IFTA returns are normally due on the last day of the month after each quarter, but because Oct 31, 2026 is a Saturday, the 3rd quarter return is due the next business day. For owner-operators and small fleets, this guide lists the 2026 due dates, the late filing rules and the fuel tax changes states posted this quarter.

Updated Oct 25, 2026

For this quarter's full rate table and a quarterly estimate, use the IFTA fuel tax calculator. This guide is general information, not tax or legal advice. Your base jurisdiction's instructions control, so confirm every date and rate with it before filing.

IFTA due dates for 2026

Under the IFTA Articles of Agreement (R960), returns are due on the last day of the month after the quarter ends. Here are the returns due in 2026, plus the 4th quarter 2026 return due in early 2027:

4th quarter 2025 (Oct to Dec 2025): Jan 31, 2026 was a Saturday, so it was due Monday, Feb 2, 2026.
1st quarter 2026 (Jan to Mar): due Thursday, Apr 30, 2026.
2nd quarter 2026 (Apr to Jun): due Friday, Jul 31, 2026.
3rd quarter 2026 (Jul to Sep): Oct 31, 2026 is a Saturday, so it is due Monday, Nov 2, 2026.
4th quarter 2026 (Oct to Dec): Jan 31, 2027 is a Sunday, so it is due Monday, Feb 1, 2027.

The weekend rule is in R960.100: "If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day shall be considered the due date." Under R960.200, a postmark on or before the due date counts as on time. Manitoba, one base jurisdiction, lists the 3rd quarter 2026 due date in its IFTA newsletter as Monday, November 2, 2026.

Legal holidays vary by base jurisdiction. IFTA, Inc.'s Carriers page says to "Confirm the applicable date and any special relief with your base jurisdiction."

What if you file late?

The Articles of Agreement set the penalty (R1220.100) at "$50.00 or 10 percent of delinquent taxes, whichever is greater." It applies to late returns and to returns with delinquent tax.

Interest (R1230.100) is two percentage points above the IRS underpayment rate, and it accrues at one twelfth of the annual rate each month. IFTA, Inc. posts the current rate on its interest rate page, so check that page rather than relying on an old figure.

Do you file with no miles in a quarter?

Yes. R930.100 says: "Tax returns are required even if no operations were conducted or no taxable fuel was used during the tax reporting period." IFTA, Inc.'s Carriers page says the same.

Annual filing is an option only with base jurisdiction approval. R930.200 allows it for licensees with under 5,000 miles outside the base jurisdiction. It is not the norm.

What changed in IFTA this quarter

Ohio, North Carolina and Georgia have temporary fuel tax suspensions this quarter. Follow each state's notice for how to report. These suspensions do not show up as rate changes on IFTA, Inc.'s preliminary 4th quarter matrix so far, so a one rate estimate may not match a return for these states.

Ohio

Ohio's House Bill 519 was signed Oct 1, 2026. Per the Ohio Department of Taxation's IFTA notice of Oct 9, 2026, from 12:01 a.m. Oct 4, 2026 to 11:59 p.m. Jan 2, 2027, the tax drops from 47 cents a gallon for diesel and 38.5 cents for gasoline to $0.0001 per gallon. The notice says "IFTA tax returns are still required" and "All miles traveled and fuel purchased must be reported." It also says IFTA taxpayers "will see a split rate for the fourth quarter of 2026 and the first quarter of 2027."

North Carolina

North Carolina's Session Law 2026-62 was signed Oct 9, 2026. The North Carolina Department of Revenue says the motor fuel excise tax rate is zero cents per gallon from October 10 through November 30, 2026. It covers all motor and alternative fuels. The department adds: "Taxpayers must continue to file all applicable motor fuel returns and motor carrier returns and report all gallons or gallon equivalent and applicable miles." The change does not affect sales tax or the inspection tax.

Georgia

According to IFTA, Inc.'s notice of Georgia's filing guidance, dated Oct 6 and posted Oct 7, Georgia's suspension runs from Sep 29 to Nov 5, 2026, at 11:59 p.m. That window also covers the last two days of the 3rd quarter. The guidance says to:

include those Georgia miles in Total Miles but not in Taxable Miles
include untaxed Georgia gallons in Total Gallons but not in Tax-Paid Gallons

Alberta

Alberta's fuel tax is nil from Oct 1 to Dec 31, 2026, per the notice posted Sep 28. It is the only diesel rate change so far on IFTA, Inc.'s preliminary 4th quarter 2026 matrix, which shows Alberta moving from 0.1300 to 0.0000 Canadian dollars per liter. The matrix footnote says: "Alberta has instituted fuel tax relief effective October 1, 2026."

Where to find this quarter's IFTA rates

The 3rd quarter 2026 matrix from IFTA, Inc. is final. The IFTA fuel tax calculator uses it, saved October 23, 2026, and shows the full diesel rate table by state.

IFTA, Inc.'s 4th quarter 2026 rates are preliminary until December 4, 2026. The matrix page says: "This matrix is not final until December 4, 2026." It was last updated Oct 21, 2026. Any 4th quarter rate quoted before then should be treated as preliminary.

Diesel rate changes on the 3rd quarter matrix

For anyone filing the 3rd quarter return now, these diesel rates changed from the 2nd quarter to the 3rd quarter of 2026, in U.S. dollars per gallon:

California: 0.9710 to 0.9790
Colorado: 0.3250 to 0.3350
Connecticut: 0.4890 to 0.4990
Maryland: 0.4675 to 0.4745
Mississippi: 0.2100 to 0.2400
Virginia: 0.3270 to 0.3360
Washington: 0.5840 to 0.5950

More tools are on the trucking tools page, including the printable trip log, the truck fuel cost calculator and the owner-operator profit calculator. For more on running your own truck, see owner-operator vs company driver and how trucker per diem works.

This guide is general information, not tax or legal advice. IFTA rules, rates and due dates can change, and your base jurisdiction's instructions control. Check its current instructions, or ask a tax professional, before filing.

FAQ

When is the 3rd quarter 2026 IFTA return due?

The 3rd quarter 2026 return, covering July through September, is due Monday, Nov 2, 2026. Returns are normally due on the last day of the month after the quarter, but Oct 31, 2026 is a Saturday, and IFTA's rule moves the due date to the next business day. Confirm the date with your base jurisdiction.

When is the 4th quarter 2026 IFTA return due?

The 4th quarter 2026 return, covering October through December, is due Monday, Feb 1, 2027. The standard date is Jan 31, but Jan 31, 2027 falls on a Sunday, so the next business day applies under the IFTA Articles of Agreement. Holidays vary, so confirm the date with your base jurisdiction.

What happens if you file IFTA late?

The penalty is "$50.00 or 10 percent of delinquent taxes, whichever is greater," under the IFTA Articles of Agreement. Interest is also charged at two percentage points above the IRS underpayment rate, accrued monthly. IFTA, Inc. posts the current interest rate on its interest rate page, so check it before estimating what you owe.

Do you file IFTA with no miles in a quarter?

Yes. The IFTA Articles of Agreement say tax returns are required even if no operations were conducted or no taxable fuel was used during the quarter. Annual filing is possible only with base jurisdiction approval, for licensees with under 5,000 miles outside the base jurisdiction, and it is not the standard arrangement.

Where are this quarter's IFTA rates posted?

IFTA, Inc. publishes a tax rate matrix each quarter. The 3rd quarter 2026 matrix is final, and the IFTA fuel tax calculator shows its diesel rates, saved October 23, 2026. The 4th quarter 2026 matrix is preliminary until December 4, 2026, and state tax holidays are reported through each state's notice.

Are the 4th quarter 2026 IFTA rates final?

No. IFTA, Inc.'s 4th quarter 2026 rates are preliminary until December 4, 2026. So far, the only diesel rate change on that matrix is Alberta, which dropped to zero. The Ohio, North Carolina and Georgia suspensions are handled through each state's notice and reporting instructions, not as matrix rate changes.