Heavy Vehicle Tax Rates 2026: Complete HVUT Rate Table

The Heavy Vehicle Use Tax (HVUT) for Form 2290 is based on taxable gross weight. This guide provides complete 2026 tax rates, calculation formulas, proration tables, and examples.

2026 HVUT Tax Rate Formula

Base tax: $100

Plus: $22 for each 1,000 lbs over 55,000 lbs

Maximum: $550 (applies to all vehicles 75,000 lbs and over)

Complete Tax Rate Table 2026

Taxable Gross Weight (lbs)	Annual Tax
Under 55,000	$0 (Not taxable)
55,000	$100
56,000	$122
57,000	$144
58,000	$166
59,000	$188
60,000	$210
61,000	$232
62,000	$254
63,000	$276
64,000	$298
65,000	$320
66,000	$342
67,000	$364
68,000	$386
69,000	$408
70,000	$430
71,000	$452
72,000	$474
73,000	$496
74,000	$518
75,000	$540
76,000+	$550 (Maximum)

Tax Calculation Examples

Example 1: 60,000 lb Vehicle

• Base: $100
• Over 55,000: 5,000 lbs = 5 × $22 = $110
• Total: $210

Example 2: 72,000 lb Vehicle

• Base: $100
• Over 55,000: 17,000 lbs = 17 × $22 = $374
• Total: $474

Example 3: 80,000 lb Vehicle

• Maximum tax applies
• Total: $550

Proration by First-Use Month

If vehicle first used after July, tax is prorated:

First Use Month	Months Taxed	Multiplier	Example (80K lb)
July	12	100%	$550.00
August	11	92%	$506.00
September	10	83%	$456.50
October	9	75%	$412.50
November	8	67%	$368.50
December	7	58%	$319.00
January	6	50%	$275.00
February	5	42%	$231.00
March	4	33%	$181.50
April	3	25%	$137.50
May	2	17%	$93.50
June	1	8%	$44.00

Common Vehicle Weight Categories

Vehicle Type	Typical Weight	Typical Tax
Light heavy truck	55,000-60,000 lbs	$100-$210
Medium truck	60,000-70,000 lbs	$210-$430
Heavy truck/semi	75,000+ lbs	$550 (max)
Dump truck	60,000-80,000 lbs	$210-$550
Tractor-trailer	80,000 lbs	$550 (max)

Suspended Vehicles (No Tax)

Vehicles under 5,000 miles/year (7,500 for agricultural):

• Report as suspended
• No tax payment required
• Must still file Form 2290
• If mileage exceeded, pay full year's tax + interest