The Ohio gas tax is 38.5 cents per gallon on gasoline and 47 cents per gallon on diesel fuel. Add the federal excise tax of 18.4 cents per gallon on gasoline and 24.4 cents per gallon on diesel, and the total tax built into the pump price comes to 56.9 cents per gallon for regular gas and 71.4 cents per gallon for diesel. These are flat per-gallon amounts, so they don’t change when the retail price of fuel goes up or down.
What Ohio Taxes at 38.5 Cents vs. 47 Cents
Under Ohio Revised Code 5735.05, gasoline is taxed at 38.5 cents per gallon and every other motor fuel is taxed at 47 cents per gallon.1Ohio Legislative Service Commission. Ohio Revised Code 5735-05 The higher rate covers clear diesel, low-sulfur and high-sulfur dyed diesel, kerosene, compressed natural gas (CNG), liquefied natural gas (LNG), propane, and a catch-all “other” category the Ohio Department of Taxation uses for anything else that qualifies as motor fuel.2Ohio Department of Taxation. Motor Fuel Tax The higher diesel rate reflects the greater wear heavier vehicles put on roads and bridges.
Because CNG and LNG aren’t sold as liquid gallons the way gasoline is, Ohio taxes them by gallon equivalent. CNG is measured in gasoline gallon equivalents and LNG in diesel gallon equivalents so the tax lines up with the energy each fuel delivers.3Alternative Fuels Data Center. Ohio Laws and Incentives
One exclusion is worth knowing: fuel sold in prepackaged containers of five gallons or less isn’t considered motor fuel for tax purposes. Ohio also doesn’t allow counties or cities to add their own fuel taxes, so the state rate is the only Ohio-level fuel tax you pay anywhere in the state. Retailers collect the tax and bake it into the posted pump price rather than showing it as a separate line at checkout.
Federal Tax on Top of the Ohio Rate
Every gallon also carries a federal excise tax under 26 U.S.C. 4081: 18.3 cents per gallon on gasoline and 24.3 cents per gallon on diesel, plus an extra 0.1 cent per gallon that funds the Leaking Underground Storage Tank Trust Fund.4Office of the Law Revision Counsel. 26 USC 4081 – Imposition of Tax That brings the effective federal rate to 18.4 cents for gasoline and 24.4 cents for diesel. Adding Ohio’s share:
- Gasoline: 38.5 cents (Ohio) + 18.4 cents (federal) = 56.9 cents per gallon
- Diesel: 47 cents (Ohio) + 24.4 cents (federal) = 71.4 cents per gallon
Why Electric and Hybrid Drivers Pay an Annual Fee Instead
If you drive an electric or hybrid vehicle, you buy little or no taxable fuel, so Ohio collects a substitute through an annual registration surcharge under Revised Code 4503.10(C):5Ohio BMV. Vehicle Registration
- Battery electric vehicle: $200 per year
- Plug-in hybrid: $150 per year
- Standard hybrid: $100 per year
These charges are on top of the standard registration fee every vehicle owner pays, and they’re assessed each registration year.
Getting a Refund When Fuel Isn’t Used on the Road
If you buy taxed fuel in Ohio but burn it off the public highway, you can apply for a refund of the state motor fuel tax. Revised Code 5735.14 lists the eligible uses, which include farm tractors and equipment, stationary engines, unlicensed vehicles operated entirely on private property, commercial fishing vessels, and aircraft.6Ohio Legislative Service Commission. Section 5735.14 – Reimbursement When Fuel Not Used for In-State Operation of Motor Vehicle on Highway or Waters Fuel used for cleaning, dyeing, or other non-transportation purposes also qualifies.
You file the claim with the Ohio Tax Commissioner within one year of the purchase date, and you must have used at least 100 gallons to file. Agricultural users file Form MVF-4 (AG); industrial users file Form MVF-4 (IND). The Department of Taxation suggests filing monthly, quarterly, or semi-annually rather than pushing up against the one-year deadline.7Ohio Department of Taxation. Motor Fuel Tax Refund Claims for Agricultural, Industrial, and Miscellaneous Refundable Use Fuel burned while a vehicle idles or runs its climate-control systems is not refundable.
A parallel federal fuel tax credit exists for similar off-highway uses, including fuel used on farms, in equipment such as mowers and chainsaws, and in commercial fishing.8Internal Revenue Service. Fuel Tax Credit You claim it on IRS Form 4136.
Commercial Interstate Carriers File Under IFTA
If you run commercial vehicles across state lines, the per-gallon rate you pay at the pump isn’t the whole story. Ohio participates in the International Fuel Tax Agreement, which requires qualifying carriers to file a single quarterly return in their home state that reconciles miles driven and fuel bought in every jurisdiction they traveled through. IFTA covers vehicles with three or more axles, and two-axle vehicles with a gross vehicle weight rating of 26,001 pounds or more, including any trailer.9Ohio Department of Taxation. International Fuel Tax Agreement (IFTA) If most of your fuel purchases were in a lower-tax state but you drove heavily in a higher-tax state, you owe the difference on the return. Ohio-based carriers file through the OH|TAX eServices portal, with returns due April 30, July 31, October 31, and January 31.