The gas tax in Pennsylvania per gallon is $0.576 on gasoline and $0.741 on diesel fuel and undyed kerosene for 2026. Those rates make Pennsylvania’s fuel tax the fourth-highest in the country on regular gasoline and the second-highest on diesel, behind only California. The tax is already built into the price posted at the pump, so you never pay it as a separate line item.
The 2026 Rates by Fuel Type
Pennsylvania charges a flat per-gallon amount rather than a percentage of the retail price. For calendar year 2026:
- Gasoline (liquid fuels): $0.576 per gallon
- Undyed diesel and undyed kerosene: $0.741 per gallon
The same rate applies to every gallon sold or used in the Commonwealth, no matter what fuel costs that week.1Department of Revenue. Motor Fuel Tax Rates You pay the same tax at $2.50 gas as you do at $4.00 gas.
Add the Federal Tax
On top of the state rate, the federal government charges 18.4 cents per gallon on gasoline and 24.4 cents on diesel. Those federal rates have not changed since October 1993.2U.S. Energy Information Administration. Many States Slightly Increased Their Taxes and Fees on Gasoline in the Past Year
Combined, every gallon of gasoline you pump in Pennsylvania carries about $0.76 in tax, and every gallon of diesel carries roughly $0.985. The federal portion feeds the Highway Trust Fund, which pays for federal highway and transit programs nationwide.
How Pennsylvania Compares
At $0.576 on gasoline, Pennsylvania sits behind California, Illinois, and Washington. On diesel, only California charges more than Pennsylvania’s $0.741. Ohio, right next door, charges roughly 38.5 cents per gallon on regular gasoline.3Federation of Tax Administrators. State Motor Fuel Tax Rates – Year 2025 The gap with most neighbors is wide enough that drivers near state lines sometimes notice.
How the Rate Is Set
Pennsylvania’s gas tax is really a stack of levies rolled into one per-gallon figure. The main component is the Oil Company Franchise Tax, an excise tax imposed under Title 75, Section 9502 of the Pennsylvania Consolidated Statutes.4Pennsylvania General Assembly. Pennsylvania Code Title 75 Section 9502 – Imposition of Tax Section 9502 layers additional surcharges on top of that base, including an extra 39 mills per gallon that has applied since 2017.
The current structure came out of Act 89 of 2013, which overhauled transportation funding. The law scrapped the old flat 12-cent-per-gallon gas tax, folded it into the franchise tax, and removed the cap that had limited how high the franchise tax could go, phasing the cap out in thirds over five years.5Department of Transportation. Comprehensive Transportation Funding Plan – Act 89
Because the franchise tax is tied to the average wholesale price of petroleum, the Department of Revenue recalculates the per-gallon rate every year, and any change takes effect on January 1. When wholesale fuel prices hold steady, the rate holds steady too. That is what happened between 2025 and 2026.
Where the Money Goes
Almost all of the revenue flows into transportation. The largest share goes to the Motor License Fund, Pennsylvania’s dedicated account for building, rebuilding, and maintaining roads and bridges.6Pennsylvania General Assembly. Title 75 Section 9511 – Motor License Fund PennDOT pulls from this fund for interstate paving projects and small local bridge replacements alike.
A smaller slice supports public transit. Under Title 74, Section 1506, 4.4 percent of the amount collected under Article II of the Tax Reform Code is deposited into the Public Transportation Trust Fund each month,7Pennsylvania General Assembly. Title 74 Section 1506 – Fund helping pay for bus systems, commuter rail, and paratransit.
What EV and Plug-In Hybrid Drivers Pay Instead
If you drive an electric vehicle, you buy no gasoline and pay no gas tax, but Pennsylvania now charges a separate annual Road User Charge that took effect April 1, 2025. For 2026 the fees are:
- Battery electric vehicles: $250 per year
- Plug-in hybrid electric vehicles: $63 per year
The charge is collected at registration or renewal, and a two-year option is available at double the annual amount, meaning $500 for EVs and $126 for plug-in hybrids.8Pennsylvania DMV. Road User Charge for Electric and Plug-In Hybrid Vehicles For comparison, a driver covering 12,000 miles a year in a 30-mpg car pays roughly $230 in Pennsylvania gas tax over the same period, so the $250 EV fee lands in the same neighborhood. The plug-in hybrid rate is set at 25 percent of the full EV charge because those vehicles still burn some gasoline and pay tax on it at the pump.