Virginia
Ranks 9 of 51 on state gasoline taxes: 42.4¢ per gallon against a 33.1¢ average.
- Gasoline · state 42.4¢
- Diesel · state 43.5¢
- Taxed at terminal rack
- As of 2026-10-29
What sits between the rack and the pump
Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.
Gasoline
| Federal exciseincl. 0.1¢ LUST | 18.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 32.6¢ |
| Other state taxes and feesEIA · 2026-07-01 | 9.8¢ |
| Wholesale sales tax (motor vehicle fuels sales tax), gasolineinside "other" above · FTA booklet | 9.60¢ |
| Storage tank feeinside "other" above · FTA booklet | 0.20¢ |
| Federal + state, before local and price-based taxes | 60.8¢ |
Diesel
| Federal exciseincl. 0.1¢ LUST | 24.4¢ |
|---|---|
| State exciseEIA · 2026-07-01 | 33.6¢ |
| Other state taxes and feesEIA · 2026-07-01 | 9.9¢ |
| Wholesale sales tax, dieselinside "other" above · FTA booklet | 9.70¢ |
| Storage tank feeinside "other" above · FTA booklet | 0.20¢ |
| Federal + state, before local and price-based taxes | 67.9¢ |
The state's own answers
From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.
- Point of taxation
- Select all that apply for each fuel type: Gasoline: At the terminal rack Diesel: At the terminal rack Aviation Fuel: At the terminal rack Jet Fuel: At the terminal rack
- Rate reported
- Gasoline: https://www.dmv.virginia.gov/businesses/tax-act/fuels/tax-rates / Diesel: https://www.dmv.virginia.gov/businesses/tax-act/fuels/tax-rates
- Gallons basis
- Calculation basis: Billed Gallons Please provide the reference information: Billed
- Fees
- What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Virginia Storage Tank Fee https://law.lis.virginia.gov/vacodefull/title58.1/chapter22/
- Rate updates
- Please list any rate updates for your state: https://www.dmv.virginia.gov/businesses/tax-act/fuels/tax-rates
- Sales tax on fuel
- Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: https://www.dmv.virginia.gov/businesses/tax-act/wholesale https://www.dmv.virginia.gov/businesses/tax-act/wholesale/tax-rates
- Scheduled changes
- Rates indexed each July 1 (CPI); through June 30, 2027 at these rates.
- Confidence
- high
Every component in force, with its source
Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.
| Product | Component | Amount | In force | Source | Citation |
|---|---|---|---|---|---|
| diesel | State excise State excise |
33.600¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Other state taxes and fees Other state taxes and fees |
9.900¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| diesel | Named fee Storage tank fee |
0.200¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
| diesel | Named fee Wholesale sales tax, diesel |
9.700¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
| gasoline | State excise State excise |
32.600¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Other state taxes and fees Other state taxes and fees |
9.800¢ | 2026-07-01 → | EIA July 2026 (revised) |
EIA, Federal and state motor fuels taxes, July 2026 (revised) ↗ |
| gasoline | Named fee Storage tank fee |
0.200¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
| gasoline | Named fee Wholesale sales tax (motor vehicle fuels sales tax), gasoline |
9.600¢ | 2026-10-29 → | FTA booklet 2026-10-29 |
FTA booklet, Section 6 ↗ |
How the rate has moved
Gasoline
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 17.7¢ → 2024: 31.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 16.8¢ → 2026: 42.4¢ · series page and chart
Diesel
State rate at December 31 (FHWA MF-205, from 1992) · 1992: 16.2¢ → 2024: 32.0¢ · series page and chart
State excise plus other taxes and fees (EIA, half-yearly from 2015) · 2015: 20.8¢ → 2026: 43.5¢ · series page and chart
Rack markets this stack applies to
Sources: EIA, Federal and state motor fuels taxes (public domain); Federation of Tax Administrators, Motor Fuel Tax Information by State; FHWA Highway Statistics MF-205; state revenue agencies as cited. Not tax advice.
Rates are pipeline line-haul transcribed from published FERC tariffs; every figure cites its tariff and item. Cost to serve (netback) adds origin spot price and destination fees. "Confirmed" links match a tariff delivery point to the facility; "same city" means the point is in the facility's city — plausible, not proof; "per research" means the facility's research profile names the pipeline as an outlet.