Delaware IFTA Tax Rate — 2026

How Delaware IFTA tax is calculated

For every gallon of diesel your truck "burned" inside Delaware during the quarter, you owe $0.2200 in IFTA tax. The number of taxable gallons isn't the gallons you bought there — it's the miles you drove inside Delaware divided by your fleet's average miles-per-gallon for the whole quarter.

Your IFTA return then nets that against the Delaware fuel-tax you already paid at the pump on gallons purchased inside the state. If you ran more Delaware miles than you bought Delaware fuel, you owe the difference. If you bought more Delaware fuel than you ran Delaware miles, you get a refund or credit.

Common Delaware IFTA filing questions

• Do I file IFTA in Delaware if my home base is here? If your IFTA base jurisdiction is Delaware, you file your quarterly return with the Delaware Department of Revenue (or equivalent). Your filing covers every IFTA jurisdiction you ran in, not just Delaware.
• What if I only drove a few miles through Delaware? Every IFTA mile counts, even if you only crossed the state. Track them on your trip sheet or ELD report — you'll owe (or get refunded) Delaware's share whether you bought fuel here or not.
• What if Delaware fuel is cheaper than the IFTA tax? The IFTA rate above is what you owe per gallon "consumed" in Delaware. The pump price already includes Delaware's state fuel tax — that's what gets credited on your return. If you bought all your fuel in a low-tax state and drove all your miles in Delaware, you'll owe the full Delaware rate on those gallons at filing time.

Delaware IFTA filing deadlines

IFTA returns are due quarterly across all 48 contiguous U.S. states, including Delaware:

• Q1 (Jan–Mar): due April 30
• Q2 (Apr–Jun): due July 31
• Q3 (Jul–Sep): due October 31
• Q4 (Oct–Dec): due January 31

Late filings collect penalties even if you owe nothing — some states charge $50 minimum per late return. File on time even if your net due is $0.