LINCOLN, NEB. – In a recent press release, the Nebraska Department of Revenue announced that motor fuels tax rates have been set for January 1 through June 30 of 2025, increasing to 30.4 cents per gallon up from the current 29.6 cents per gallon.
The wholesale tax rate is set depending on the wholesale price of fuel, while the variable tax rate is set to meet legislative appropriations. The fixed tax rate is set by statute.
Questions regarding the calculation of the variable percentage rate can be directed to the Nebraska Department of Transportation at 402-479-4512.
Statistical information regarding motor fuels tax receipts can be found on the Nebraska Department of Revenue’s (DOR) website under Motor Fuels, and Statistics.
The petroleum release remedial action fee is not included in the state motor fuels tax and remains unchanged at 0.9 cents per gallon on motor vehicle fuels and 0.3 cents per gallon on diesel fuels.
Current and historical motor fuels tax rates per gallon can also be found on DOR’s website under Motor Fuels, and Fuel Tax Rates. For questions about the motor fuels tax, please contact Motor Fuels Taxpayer Assistance at 800-554-FUEL (800-554-3835) or 402-471-5730.
