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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.

Product	July 1, 2017-december 31, 2024	January 1, 2025-december 31, 2025	January 1, 2026-December 31, 2026	Beginning January 1, 2027
Gasoline	0.285	0.318	0.326	0.328
Alcohol	0.285	0.318	0.326	0.328
E-85	0.2025	0.2259	0.2315	0.233
Diesel fuel #1 clear	0.285	0.318	0.326	0.328
Diesel fuel #2 clear	0.285	0.318	0.326	0.328
Biodiesel (B100)	0.285	0.318	0.326	0.328
Kerosene	0.285	0.318	0.326	0.328
Aviation gasoline	0.05	0.05	0.05	0.05
Jet fuel	0.15	0.15	0.15	0.15
LPG (Propane) (when used as a motor fuel)	0.2135	0.239	0.245	0.247
CNG (Compressed Natural Gas)	0.002250/cubic ft	0.002510/cubic ft	0.002597/cubic ft	0.002613/cubic ft
LNG (liquefied Natural Gas)	0.171	0.192	0.197	0.198
Cleanup fee*	0.02	0.02	0.02	0.02
Inspection fee (as of 7/1/04)	0.001	0.001	0.001	0.001

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 Credit	JULY 1, 2017-DECEMBER 31, 2024	JANUARY 1, 2025-DECEMBER 31, 2025	JANUARY 1, 2026-DECEMBER 31, 2026	BEGINNING JANUARY 1, 2027
North Dakota (gasoline and diesel fuel)	0.025	0.058	0.066	0.068
South Dakota (gasoline fuel)		0.022	0.03	0.032
South Dakota (diesel fuel)		0.008	0.016	0.018

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

Year	Months/Filing Periods
2026	July, August, September, and October
2025	September, October, November, and December
2024	May, June, July, and August
2023	April, May, June, and July
2022	February, March, April and May
2020 and 2021	December 2020, and January, February, March 2021
2019	July, August, September, and October
2018	February, March, April and May
2017	January, February, March and April
2015 and 2016	October, November, December 2015, and January 2016
2014	April, May, June, and July
2012	August, September, October, and November
2011	June, July, August, and September