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Petroleum Tax Fuel Excise Tax Rates and Fees

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This table is a schedule of Minnesota's fuel excise tax rates and fees per gallon (unless otherwise noted) from July 1, 2017 to present.
 
ProductJuly 1, 2017-december 31, 2024January 1, 2025-december 31, 2025beginning January 1, 2026
Gasoline0.2850.3180.326
Alcohol0.2850.3180.326
E-850.20250.22590.2315
Diesel fuel #1 clear0.2850.3180.326
Diesel fuel #2 clear0.2850.3180.326
Biodiesel (B100)0.2850.3180.326
Kerosene0.2850.3180.326
Aviation gasoline0.050.050.05
Jet fuel0.150.150.15
LPG (Propane) (when used as a motor fuel)0.21350.2390.245
CNG (Compressed Natural Gas)0.002250/cubic ft0.002510/cubic ft0.002597/cubic ft
LNG (liquefied Natural Gas)0.1710.1920.197
Cleanup fee*0.020.020.02
Inspection fee (as of 7/1/04)0.0010.0010.001

 

Minnesota Qualified Service Station Credit

This table is a schedule of Minnesota's qualified service station credit for fuel excise tax rates and fees per gallon.

To claim the qualifying service station credit use schedule code 5PN for North Dakota and 5PS for South Dakota.

For more details about this credit, go to Minnesota Statute 296A.16, subd. 5.

Qualified Service Station CreditJULY 1, 2017-DECEMBER 31, 2024JANUARY 1, 2025-DECEMBER 31, 2025BEGINNING JANUARY 1, 2026
North Dakota (gasoline and diesel fuel)0.0250.0580.066
South Dakota (gasoline fuel) 0.0220.03
South Dakota (diesel fuel) 0.0080.016

Cleanup Fee ($0.02/gallon) Effective Dates

The table below shows when the fee is (or has been) in effect since 2011.

YearMonths/Filing Periods
2025September, October, November, and December
2024May, June, July, and August
2023April, May, June, and July
2022February, March, April and May
2020 and 2021December 2020, and January, February, March 2021
2019July, August, September, and October
2018February, March, April and May
2017January, February, March and April
2015 and 2016October, November, December 2015, and January 2016
2014April, May, June, and July
2012August, September, October, and November
2011June, July, August, and September​

Convert Alternative Fuel Totals to Gasoline Gallon Equivalents

For more information on converting alternative fuel totals to gasoline gallon equivalents (GGE's):

Contact Info

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