Provincial Motive Fuel Tax Rates:

Motive Fuel	Unit	Gasoline Tax Rates Effective Jan 1, 2019 to Nov 6, 2020	Gasoline Tax Rates Effective Nov 7, 2020 to Jun 1, 2022	Gasoline Tax Rates Effective Jun 2, 2022 to Mar 31, 2025
Gasoline	$/litre	0.165	0.145	0.075
Diesel	$/litre	0.165	0.165	0.095
Auto propane	$/litre	0.070	0.070	0.070
Marine fuel	$/litre	0.035	0.035	0.035
Aviation fuel	$/litre	0.025	0.025	0.025

 

Exemptions

Gasoline consumed in or by fishing, farming, logging, manufacturing and processing, transportation by boat, locomotives, generation of electricity and household fuels may be exempted from the tax.

Persons exempted from the tax on gasoline may apply to the Department of Finance for a tax rebate. However, persons exempted from the tax on diesel purchases must apply to the Department prior to the purchase of exempt diesel for an exemption permit.

 

• Gasoline Products Inventory Return (April 1, 2025)
• Gasoline Products Inventory Return (June 2, 2022)
• Gasoline Tax Rates and Inventory Return Bulletin No. RAA-GAS-005
• Gasoline and Carbon Products Inventory Return (November 7, 2020)
• Gasoline and Carbon Product Tax Rates and Inventory Return Bulletin No. RAA-CARBON-002 (November 7, 2020)
• Tax e-Filing
• Application Forms to apply for a rebate of gasoline tax under the Revenue Administration Act
  • Gasoline Tax Exemption Permit (For marked Diesel Only)
  • Application for a rebate of gasoline/carbon tax under the Revenue Administration Act for Fishers/Farmers 
  • Application for a rebate of gasoline/carbon tax under the Revenue Administration Act – Other 
  • Gasoline/Carbon Tax Rebate Summary Sheet
• Tax Information Bulletins – Gasoline Tax

See Forms and Applications for a more extensive list.

For more information about corporate income taxes in Newfoundland and Labrador, please contact the Tax Administration Division.

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