Tennessee IFTA Tax Rates for 2026 Q3
Official Tennessee diesel and gasoline fuel tax rates for Q3 2026 — TNTAP online filing requirements, national logistics crossroads, and temporary fuel permit rules.
Tennessee IFTA Rates for Q3 2026 (Jul - Sep 2026): What Carriers Need to Know
Tennessee posts $0.2700 per gallon on special diesel and $0.2600 per gallon on gasoline for Q3 2026, maintaining stable rates across the last four quarters in the official IFTA Inc. Tax Matrix effective July 1, 2026. For interstate commercial fleets, Tennessee represents a low-tax logistics corridor traversing the central United States.
The Tennessee Department of Revenue oversees the International Fuel Tax Agreement for Tennessee-based motor carriers. Account registration, decal requests, quarterly tax filings, and electronic payments are managed through the Tennessee Taxpayer Access Point (TNTAP) portal.
Anchored by Memphis as a premier international distribution hub and Nashville as a central transit gateway, Tennessee carries enormous interstate freight volume. Heavy commercial traffic traveling along major arteries including I-40, I-65, I-75, and I-24 makes precise quarterly mileage attribution essential.
Under IFTA rules, tax liability follows fuel consumption across jurisdictional borders rather than point-of-sale pump purchases. Keeping complete trip manifests and fuel receipts ensures seamless quarterly reconciliations and audit compliance with Tennessee Department of Revenue auditors.
Tennessee Quarterly Fuel Tax Rates — Last 4 Quarters
1. Filing TN IFTA Returns: Essentials & Deadlines
2. Logistics Crossroads & Fuel Planning Along I-40 and I-65
Tennessee features steady fuel tax rates of $0.2700 on diesel and $0.2600 on gasoline across the last four quarters. Stable rates simplify carrier budgeting.
Running cross-country freight along I-40 through Memphis, Nashville, and Knoxville exposes carriers to extensive mileage in Tennessee. At $0.2700 per gallon for special diesel, Tennessee maintains relatively competitive rates compared to northern and eastern neighbors.
Auditors inspect individual vehicle trip records showing date, route of travel, odometer readings, unit numbers, and jurisdictional miles. Fuel purchase records must document the date, vendor name, equipment number, fuel grade, and gallons pumped. Complete records prevent auditor adjustments using fleet averages.
Use the free IftaDesk calculator to analyze your cross-state routes and reconcile fuel taxes across Tennessee, Arkansas, Kentucky, North Carolina, and Georgia before submitting your return.
TN IFTA Tax Rates — Frequently Asked Questions
The official IFTA Inc. Tax Matrix prints $0.2700 per gallon of special diesel for Tennessee for Q3 2026 (effective July 1, 2026).
The Tennessee IFTA gasoline rate for Q3 2026 is $0.2600 per gallon, unchanged over the last four quarters.
No. Tennessee does not assess a separate surcharge line in the IFTA Tax Matrix; the published rates represent the total fuel use tax obligation.
Carriers file quarterly returns and submit tax remittances through TNTAP (Tennessee Taxpayer Access Point) administered by the Department of Revenue.
Yes. Commercial vehicles traveling occasionally through Tennessee without an IFTA license may obtain a 7-Day Temporary Fuel Use Permit before entering the state.
The penalty for late filing, non-filing, or underpaying Tennessee IFTA returns is $50 or 10% of the delinquent tax amount, whichever is greater, plus statutory interest.
Returns are due on the last day of the month following each calendar quarter: April 30, July 31, October 31, and January 31, with weekend due dates rolling to the next business day.
Carriers must maintain detailed mileage records, ELD reports, and fuel receipts for four years from the date the quarterly return was filed.
Done looking up rates? Run the numbers.
The rate table tells you what Tennessee charges per gallon. The calculator turns that into your actual quarterly return, and the mileage tracker splits your miles state by state.
Browse the full 48-state rates table