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International Fuel Tax Agreement (IFTA)

International Fuel Tax Agreement (IFTA)

Motor Carriers

International Fuel Tax Agreement (IFTA)

Kentucky Executive Order Tax Decrease

Effective May 11

Kentucky has declared a State of Emergency effective May 11th (05/11) due to rising gas prices. Pursuant to KRS 39A.180(2)(b), KRS 138.220(1)(a) and (4) shall be suspended, and the State tax on all Gasoline, diesel fuel, and other special fuels shall be reduced by 10 cents ($0.10) for the duration of the state of emergency. This order will remain in effect until 6/09/2026. If you’d like to read more, please refer to the attached documents.

As the 2nd Quarter is open, please ensure you are filing the split periods accordingly:
4/1/2026 to 5/10/2026 (regular tax rate)
5/11/2026 to 6/09/2026 (reduced tax rate)
6/10/2026 to 6/30/2026 (regular tax rate).

Executive Order 2026-235

Georgia 2026 Motor Fuel Gas Tax Holiday

Extended through June 2, 2026

Georgia recently announced a fuel tax holiday for the period from March 20th, 2026 through June 2nd, 2026, which will span portions of both the Q1 and Q2 2026 IFTA reporting periods. This will require IFTA carriers to adjust their normal filing process for miles driven/fuel purchased in Georgia during the tax holiday period. Please refer to the attached documents for more information.

Filing Guidance Reporting Instructions

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​​​​​​If you are not based in Kentucky, you will not have a Kentucky IFTA license; you will have a KYU license.  Please refer to the Kentucky Weight Distance Page to file KYU taxes.​​​​​​​​
​​​​​The International F​uel Tax Agreement (IFTA) is a fuel consumption tax agreement among states and Canadian provinces to simplify the reporting of fuel used by interstate/inter-jurisdictional motor carriers. Upon application, the carrier’s base jurisdiction will issue credentials, allowing the carrier​ to travel in all IFTA member jurisdictions. 
Kentucky carriers traveling in non-IFTA jurisdictions must continue to follow the procedures and file the reports required by the statutes and regulations of those non-IFTA jurisdictions. Carriers from non-IFTA jurisdictions must likewise comply with Kentucky statutes and regulations​

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​​If you have an IFTA that is cancelled for non-r​enewal, you are still able to do your renewal online!​

​IFTA DOCUMENTATION​

​IFTA license holders can also maintain IFTA licenses, decals and amend IFTA returns through the Motor Carrier Connect. 

​CANCEL AN IFTA ACCOUNT

​Please make sure all filings and payments for the IFTA and KYU accounts are up to date, and that the IRP is in good standing. Once all items are in good standing, please send an email request to irp.dmc@ky.gov.

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