Gasoline Tax

Provincial Motive Fuel Tax Rates:

Motive Fuel Current Rates
Cents/Litre
Gasoline 16.5¢*
Diesel 16.5¢**
Auto propane 7.0¢
Marine fuel 3.5¢
Aviation fuel 2.5¢

* From December 1, 2017 to December 31, 2018, the gasoline tax rate was 20.5 cents per litre.

** June 2, 2016 to December 31, 2018, the diesel tax rate was 21.5 cents per litre.

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.

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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