By Allison Peck | North Platte Post/Sandhills Post
LINCOLN, Neb. — Drivers in Nebraska won’t see a change at the pump for motor fuel taxes in the first half of 2026. The state announced that the motor fuels tax rate from January 1 through June 30, 2026, will remain 31.8 cents per gallon, the same as the second half of 2025.
The total tax includes three parts:
- Wholesale tax: 11.9 cents per gallon (slightly lower than 12.2 cents in late 2025)
- Variable tax: 3.6 cents per gallon (up from 3.3 cents previously)
- Fixed tax: 16.3 cents per gallon (unchanged)
The combined total keeps the motor fuels tax steady at 31.8 cents per gallon.
The motor fuels tax in Nebraska is set by state law. The wholesale tax is based on the wholesale price of fuel, the variable tax is calculated to meet the funding needs for highway projects approved by the Legislature, and the fixed tax is set by statute.
The tax does not include the petroleum release remedial action fee, which remains at 0.9 cents per gallon on gasoline and 0.3 cents per gallon on diesel.
For more information about motor fuels tax rates, statistics, or how they’re calculated, residents can visit the Nebraska Department of Revenue’s website or contact Motor Fuels Taxpayer Assistance at 800‑554-FUEL (800‑554‑3835) or 402‑471‑5730.