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Fuel tax credits can take a real bite out of what a truck fleet spends on diesel. But plenty of operators leave money on the table. Usually it isn't because they don't qualify. It's because the claim is fiddly and the records are a mess.
This guide explains how fuel tax credits for trucks work, what the current rates are, and how to make the claim easier every quarter.
What are fuel tax credits?
Fuel tax credits give eligible businesses back some or all of the fuel excise built into the price of diesel. Plenty of people call it a fuel tax rebate. You claim it on your BAS.
How much you get back depends on how the fuel is used. Fuel burned driving a heavy truck on a public road gets one rate. Fuel used off-road, or to run equipment like a refrigeration unit, gets a higher one.
Who can claim fuel tax credits for trucks
Generally, you can claim for diesel used in:
- Trucks over 4.5 tonnes gross vehicle mass travelling on public roads
- Machinery, plant and equipment
- Vehicles working off public roads, such as on farms, quarries and private sites
Trucks on public roads also need to meet one of the ATO's environmental criteria. Most modern trucks do. Light vehicles of 4.5 tonnes or less can't claim for fuel used on public roads. The ATO's fuel tax credits page sets out the full rules.
Current rates
For trucks on public roads, the credit is the fuel excise minus the road user charge. The road user charge is the part that goes toward road upkeep.
For diesel bought from 3 August 2026, the ATO rates are:
- Heavy vehicles on public roads: 21.3 cents a litre
- All other business use, including off-road: 53.7 cents a litre
Rates moved several times in 2026 because of the temporary excise cut. Between 1 April and 30 June, both rates sat at 20.6 cents. From 1 July to 2 August, the on-road rate was 20.2 cents and the off-road rate was 36.6 cents.
The rule that matters: use the rate that applied on the day you bought the fuel. Rates are also indexed each February and August, so check the ATO table before each claim.
Why truck fleets under-claim
Most of the lost money comes from three places.
Mixed use. A truck spends part of its day on public roads and part on a private site. Or a trailer runs a refrigeration unit. If you can't split that fuel, you end up claiming it all at the lower rate.
Missing records. Receipts go missing, manual logs don't match invoices, and nobody can prove which litres went where. When in doubt, bookkeepers round down.
Time. Pulling it all together each quarter takes hours, so it gets rushed.
Splitting on-road and off-road fuel
This is where most of the money is. Here are the common cases:
- Tippers and trucks on private sites. Time spent working on a quarry, mine or farm is off-road use.
- Refrigeration units. Fuel used to run a reefer isn't reduced by the road user charge, even while the truck is on the highway. See our guide to fuel tax credits for refrigerated trailers.
- Other auxiliary equipment. Cranes, pumps, compactors and other gear powered from the truck can qualify for the higher rate too.
The ATO accepts any fair and reasonable way of splitting the fuel. It also has simplified methods for some vehicle types. Whatever method you use, you need to be able to show how you worked it out.
The records you need
To back up a claim, you need to show:
- The fuel you bought, with dates and litres
- The fuel you used, and in which truck or equipment
- Whether that use was on public roads or not
- How you split any mixed use
You have four years to claim a credit, and you need to keep fuel records for that whole time.
How Fuellox makes the claim easier
Fuellox records every fill as it happens, straight from your own tank or bowser. Each fill captures which truck, trailer or piece of equipment got the fuel, who pumped it, when, how many litres and where.
You set each asset as on-road or off-road once. From then on, the report does the sorting for you. At the end of the quarter you export the fuel tax summary for your BAS instead of building one from receipts. The Fuellox dashboard shows it split by on-road and off-road use.
It also shows fuel use by truck, which helps you spot one that's started using more than it should.
A checklist before every BAS
- Check which assets are on-road, off-road or auxiliary equipment
- Make sure every fill in the period is recorded against an asset
- Use the rate for the date the fuel was bought, not the date you lodge
- Keep the report and any working with your BAS records
- Talk to your tax adviser if you're unsure how something should be classed
Check what your fuel is worth
Put your monthly litres into the fuel excise calculator to see what accurate records could be worth. Then book a free demo to see the report built from your own fleet. There's more for transport and fleet operators, and our look at diesel prices in Australia covers why rates moved so much in 2026.
This guide is general information, not tax advice. Check your situation with the ATO or a registered tax agent.
Frequently asked questions
What is the fuel tax credit rate for trucks?
For diesel bought from 3 August 2026, the ATO rate for heavy vehicles on public roads is 21.3 cents a litre. Fuel used off-road, or to run auxiliary equipment such as a refrigeration unit, is 53.7 cents a litre. Rates change each February and August, so check the ATO table first.
Can trucks claim fuel tax credits?
Yes, if the truck has a gross vehicle mass over 4.5 tonnes, is used in your business and meets one of the ATO's environmental criteria. Fuel used on public roads is claimed at the heavy vehicle rate. Fuel used off public roads or in auxiliary equipment can be claimed at the higher rate.
How far back can I claim fuel tax credits?
You generally have four years from the due date of the BAS in which you could first have claimed the credit. After that, the credit is lost. That's why it's worth reviewing past claims if you think you've been under-claiming, and keeping records for the full four years.
