Source: Australian Department of Revenue
Fuel tax credit rates for non-business
Fuel tax credit rates vary depending on:
- when you acquired the fuel
- the type of fuel you use
- the activity you use it in.
You don’t need to include the rates in your claim. We will work out the amount of your fuel tax credit for your claim based on the date you acquired the fuel.
Rates are indexed twice a year – in February and August – in line with the consumer price index (CPI). The CPI indexation factor for rates from 3 February 2025 is 1.004.
Fuel excise duty was temporarily reduced from 30 March 2022 to 28 September 2022. This reduction applied to excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels). This affected the fuel tax credit rates during that period.
Current fuel tax credit rates
For current fuel tax rates, see From 1 July 2024 to 30 June 2025.
Claiming past fuel tax credits
There are time limits for claiming fuel tax credits or making adjustments and correcting errors.
You need to claim your fuel tax credits within 4 years of the due date of the earliest fuel tax return in which you could have made your claim. If you don’t claim the credits within that time, you’ll no longer be eligible to claim them.
You can access historical fuel tax credit rates by downloading the data file on the Australian Government data.gov.au website at Historical FTC ratesExternal Link.