IFTA Surcharge: Kentucky and Virginia Explained

Some jurisdictions add a surcharge to the IFTA return. It's calculated on taxable gallons (miles there ÷ your MPG), and tax-paid gallons bought there don't reduce it (IFTA-13 instructions). It goes on its own line of the return.

• Kentucky: diesel tax 0.220 USD/gal, surcharge 0.105 USD/gal.
• Virginia: diesel tax 0.336 USD/gal, surcharge 0.143 USD/gal.
• Indiana: diesel tax 0.630 USD/gal, surcharge line listed in the matrix at 0.000 for this quarter.

Rates from the Q3 2026 IFTA matrix. Indiana's surcharge line is in the matrix but set to 0 this quarter. Haulfile reads surcharge rates from the matrix, so a future change is picked up when you load the new quarter.

Last reviewed 2026-10-27. General information, not tax advice. The IFTA Articles of Agreement, the Procedures Manual and your base jurisdiction decide what applies.