Fuel Tax Credits

Fuel Tax Credits provide businesses who have purchased fuel for their business with a credit for the tax that is included in the price of fuel.

Application detail:

Registrations to claim fuel tax credits may be made at any time.

What do you get?

Credit for fuel tax.

Who is this for?

Businesses who use fuel in their operations.


Fuel tax credits provides a credit for the fuel tax (such as excise or customs duty) that is included in the price of fuel.

This includes fuel used in business activities such as:

  • machinery
  • plant
  • equipment
  • heavy vehicles
  • light vehicles travelling off public roads or on private roads

Tax credits are available based on:

  • the fuel tax credit rate when you bought the fuel
  • the business activities you are using the fuel for

Use the Fuel Tax Credits - Calculator to check the rates each time you do your business activity statement (BAS).

What are the eligibility criteria?

To make a claim for fuel tax credits, you must be registered for:

  • goods and services tax (GST) when you acquire the fuel
  • fuel tax credits when you lodge your claim.

You can claim fuel tax credits for fuel you purchase, manufacture or import for business use.

Work out if you are eligible for fuel tax credits with the ATO's Fuel tax credit eligibility tool.

Find out more about the eligibility criteria at Fuel Tax Credits.

How do you apply?

Find out more about how to register for fuel tax credits at Registration - Fuel Tax Credits.

Contact information