The Motor Vehicle Fuel Tax is a tax imposed on every importer of motor fuels, including gasoline, diesel fuel, benzol, benzene, naphtha, kerosene, heating oils, all liquified petroleum gases, and all combustible gases and liquids suitable for the generation of power for motor vehicles (DC Code Citation: Title 47, Chapter 23).
Who Must File and What Forms Must Be Filed?
Each importer engaged in selling or use of motor vehicle fuel in DC must file form FR-400M – Monthly Motor Fuel Tax Return. Persons who bring fuel for use, such as in excavating equipment on a DC construction site must also file form FR-400M, if the fuel is brought from outside DC and is not delivered by a DC licensed importer.
How and When to File Returns
All returns must be filed electronically on MyTax.DC.gov.
- Any entity subject to the motor fuel tax must file and pay the FR-400M on or before the 25th day of the month following the period being reported.
- You must file a return even if you have no tax liability for the month being reported.
Motor Fuel Tax Rates
The Motor Fuel Tax and Local Transportation Surcharge Per Gallon Amounts for Tax Year 2025 (beginning October 1, 2024)
- Motor Fuel Tax Rate (per gallon) – Base Amount: $0.235 | CPI Adjustment Factor*: Not Applicable | 2025 Amount: $0.235
- Local Transportation Surcharge (per gallon) – Base Amount: $0.103 | CPI Adjustment Factor*: 1.1428 | 2025 Amount: $0.118
- Total Tax & Local Transportation Surcharge (per gallon) – Base Amount: Not Applicable | CPI Adjustment Factor*: Not Applicable | 2025 Amount: $0.353
The Motor Fuel Tax and Local Transportation Surcharge Per Gallon Amounts for Tax Year 2026 (beginning October 1, 2025)
- Motor Fuel Tax Rate (per gallon) – Base Amount: $0.235 | CPI Adjustment Factor*: Not Applicable | 2026 Amount: $0.235
- Local Transportation Surcharge (per gallon) – Base Amount: $0.103 | CPI Adjustment Factor*: 1.1798 | 2026 Amount: $0.122
- Total Tax & Local Transportation Surcharge (per gallon) – Base Amount: Not Applicable | CPI Adjustment Factor*: Not Applicable | 2026 Amount: $0.357
Source: U.S. Bureau of Labor Statistics, data accessed April 4, 2024
Motor Fuel Tax Line Instructions
- FR-400M Instruction Booklets (current and prior years)