Fuel tax

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A fuel tax (also known as a petrol, gasoline or gas tax, or as a fuel duty) is an excise tax imposed on the sale of fuel. In most countries the fuel tax is imposed on fuels which are intended for transportation. Fuel tax receipts are often dedicated or hypothecated to transportation projects, in which case the fuel tax can be considered a user fee. In other countries, the fuel tax is a source of general revenue. Sometimes, a fuel tax is used as an ecotax, to promote ecological sustainability. Fuel taxes are often considered by government agencies such as the Internal Revenue Service as regressive taxes.^{[1][failed verification]}

Fuels used to power agricultural vehicles, as well as home heating oil which is similar to diesel, are taxed at a different, usually lower rate. These fuels may be dyed to prevent their use for transportation.

Aviation fuel is typically charged at a different rate to fuel for ground-based vehicles. Jet fuel and avgas can attract different rates. In many jurisdictions such as the United States and the European Union, commercial aviation fuel is tax free.

Other fuels such as gases, or solid fuels such as coal, may also be taxed.

In countries with a sales tax or a value added tax, these taxes may also be levied on top of fuel taxes. The rate can vary depending on the fuel, as well as the location.