State Excise Tax on Motor Fuel Sales Effective: January 1, 2027

Department of Revenue Seal

Effective Date: January 1, 2027

Effective January 1, 2027, the State Excise Tax set out below must be remitted by the licensed distributor (supplier, wholesaler) on all sales of motor fuel to any purchaser not properly licensed as a Georgia distributor of that fuel type. Sales of aviation gasoline are generally subject to a one (1) cent per gallon excise tax as long as the sale is made to a duly licensed aviation gasoline distributor (“AL” license type); if not, a 34.4 cent rate per gallon will apply.

The following rates will be in effect from January 1, 2027 through December 31, 2027: 

Motor Fuel TypeState Excise Tax Rate
Gasoline$ 0.344 Per Gal.
Diesel$ 0.385 Per Gal.
Aviation Gasoline$ 0.010 Per Gal. 
Liquefied Petroleum Gas $ 0.344 Per Gal. 
Special Fuel (including CNG)$ 0.344 Per Gal.

For more information:

The State Excise Tax Rates are published annually to the Department of Revenue website. Should you have any questions regarding this bulletin, please visit our website at Department of Revenue or call the Taxpayer Services Motor Fuel Unit, 8:00 a.m. to 4:30 p.m., EST, Monday through Friday, excluding holidays, at 1-877-423-6711.