Michigan IFTA Tax Rate — 2026

How Michigan IFTA tax is calculated

For every gallon of diesel your truck "burned" inside Michigan during the quarter, you owe $0.5240 in IFTA tax. The number of taxable gallons isn't the gallons you bought there — it's the miles you drove inside Michigan divided by your fleet's average miles-per-gallon for the whole quarter.

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

Common Michigan IFTA filing questions

• Do I file IFTA in Michigan if my home base is here? If your IFTA base jurisdiction is Michigan, you file your quarterly return with the Michigan Department of Revenue (or equivalent). Your filing covers every IFTA jurisdiction you ran in, not just Michigan.
• What if I only drove a few miles through Michigan? 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) Michigan's share whether you bought fuel here or not.
• What if Michigan fuel is cheaper than the IFTA tax? The IFTA rate above is what you owe per gallon "consumed" in Michigan. The pump price already includes Michigan'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 Michigan, you'll owe the full Michigan rate on those gallons at filing time.

Michigan IFTA filing deadlines

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

• 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.