Kentucky IFTA Fuel Tax Rate, 1st Quarter 2025
Kentucky's IFTA diesel rate for the 1st quarter of 2025 is $0.2340 per gallon plus a $0.1120 surcharge ($0.3460 total), unchanged from Q4 2024.
Kentucky rate for Q1 2025
Diesel + surcharge, Q1 2025
$0.3460
per US gallon, unchanged from Q4 2024
- Diesel tax rate
- $0.2340/gal
- Surcharge
- $0.1120/gal
- Quarter
- Q1 2025, from Jan 1, 2025
- Change vs last quarter
- unchanged
The surcharge is owed on every taxable gallon you burn in Kentucky. You don't get a credit against it for fuel you bought there, so the pump credit only uses the $0.2340 base rate.
Worked example: the Kentucky line of your IFTA return
Change the numbers to match your quarter. Prefilled with 10,000 total miles on 1,550 gallons, 1,200 of those miles in Kentucky, and 100 gallons bought there.
Kentucky vs. its neighbors, Q1 2025
| Jurisdiction | Diesel + surcharge | vs. KY |
|---|---|---|
| Illinois | $0.7360 | +$0.3900 |
| Indiana | $0.5900 | +$0.2440 |
| Ohio | $0.4700 | +$0.1240 |
| Virginia | $0.4600 | +$0.1140 |
| West Virginia | $0.3570 | +$0.0110 |
| Kentucky | $0.3460 | — |
| Tennessee | $0.2700 | −$0.0760 |
| Missouri | $0.2700 | −$0.0760 |
On an IFTA return, a higher rate doesn't mean you pay more overall. Fuel you buy in a high-rate state earns a bigger credit. What matters is where you burn the fuel versus where you buy it.
Kentucky rate, last 4 quarters
Source: IFTA, Inc. Fuel Tax Rate Matrix, 1st Quarter 2025 · Effective Jan 1, 2025 · Last verified Sep 28, 2026
IFTA, Inc. publishes the rates each member jurisdiction reports. Kentucky's tax agency is the final word on its rate.
Estimates for planning. Confirm with your tax pro or your base jurisdiction's IFTA office before filing.