New York State petroleum business tax (PBT) rates will decrease for 2026 under the Tax Law’s annual adjustment process. The reduced rates take effect January 1, 2026 and apply to multiple fuel categories.
Highway Use
- Motor Fuel: 15.8 cents per gallon (down from 16.5 cents)
- Highway Diesel Motor Fuel: 14.05 cents per gallon (down from 14.75 cents)
- B20 Biodiesel Blend (Highway): 11.24 cents per gallon (down from 11.8 cents)
Non-Highway Use
- Commercial Gallonage (Non-Highway Diesel): 8.7 cents per gallon (down from 9.1 cents)
- B20 Biodiesel Blend (Non-Highway): 6.9 cents per gallon (down from 7.2 cents)
- Heating Oil (Non-Highway Diesel): 4.7 cents per gallon (down from 4.9 cents)
These changes reflect the State’s annual statutory recalibration of petroleum business tax rates. No petroleum business tax rate increases are scheduled for 2026.
For a complete list of rates, members may refer to NYS Department of Taxation and Finance Publication 908.
