Heavy Vehicle Tax Rates 2026: Complete HVUT Guide
The Heavy Vehicle Use Tax (HVUT) is calculated based on your vehicle's taxable gross weight. This complete guide shows all 2026 tax rates, special categories, and rate calculations.
✅ 2026 HVUT Rate Formula
55,000 - 75,000 lbs: $100 + ($22 × thousands of lbs over 55,000)
75,001+ lbs: $550 maximum
Logging vehicles: $500 maximum
Complete 2026 HVUT Tax Rate Table
| Taxable Gross Weight | Annual Tax | Tax Per Month |
|---|---|---|
| Under 55,000 lbs | $0 | $0 |
| 55,000 lbs | $100 | $8.33 |
| 56,000 lbs | $122 | $10.17 |
| 57,000 lbs | $144 | $12.00 |
| 58,000 lbs | $166 | $13.83 |
| 59,000 lbs | $188 | $15.67 |
| 60,000 lbs | $210 | $17.50 |
| 61,000 lbs | $232 | $19.33 |
| 62,000 lbs | $254 | $21.17 |
| 63,000 lbs | $276 | $23.00 |
| 64,000 lbs | $298 | $24.83 |
| 65,000 lbs | $320 | $26.67 |
| 66,000 lbs | $342 | $28.50 |
| 67,000 lbs | $364 | $30.33 |
| 68,000 lbs | $386 | $32.17 |
| 69,000 lbs | $408 | $34.00 |
| 70,000 lbs | $430 | $35.83 |
| 71,000 lbs | $452 | $37.67 |
| 72,000 lbs | $474 | $39.50 |
| 73,000 lbs | $496 | $41.33 |
| 74,000 lbs | $518 | $43.17 |
| 75,000 lbs | $540 | $45.00 |
| 75,001+ lbs | $550 | $45.83 |
Special Category Rates
Logging Vehicles (Reduced Rate)
| Weight Category | Logging Vehicle Rate | Regular Rate | Savings |
|---|---|---|---|
| 55,000 - 75,000 lbs | Same as regular | $100 - $540 | $0 |
| 75,001+ lbs | $500 | $550 | $50 |
Qualifies as logging vehicle if:
- Used exclusively for transporting forest products
- From forest site to processing facility
- Within 50-mile radius of forest
Suspended Vehicles (5,000 Miles or Less)
| Vehicle Type | Mileage Limit | Tax Amount |
|---|---|---|
| Regular commercial vehicle | 5,000 miles or less | $0 |
| Agricultural vehicle | 7,500 miles or less | $0 |
Must still file Form 2290 even if paying $0 tax!
Historical HVUT Tax Rates
| Tax Year | 55,000 lbs | 75,001+ lbs (Max) | Logging Max |
|---|---|---|---|
| 2026 | $100 | $550 | $500 |
| 2025 | $100 | $550 | $500 |
| 2024 | $100 | $550 | $500 |
| 2023 | $100 | $550 | $500 |
| 2022 | $100 | $550 | $500 |
Note: HVUT rates have remained stable since 2017. Rates are set by Congress and rarely change.
Proration for Partial Year
If vehicle first used after July, tax is prorated:
| First Use Month | Proration % | Example (80,000 lb truck) |
|---|---|---|
| July | 100% | $550.00 |
| August | 92% | $506.00 |
| September | 83% | $456.50 |
| October | 75% | $412.50 |
| November | 67% | $368.50 |
| December | 58% | $319.00 |
| January | 50% | $275.00 |
| February | 42% | $231.00 |
| March | 33% | $181.50 |
| April | 25% | $137.50 |
| May | 17% | $93.50 |
| June | 8% | $44.00 |
Common Weight Categories and Applications
| Typical Vehicle | Common Weight Range | Typical Annual Tax |
|---|---|---|
| Single axle tractor | 55,000 - 60,000 lbs | $100 - $210 |
| Tandem axle tractor | 60,000 - 70,000 lbs | $210 - $430 |
| Tri-axle tractor | 70,000 - 80,000 lbs | $430 - $550 |
| Class 8 semi truck | 80,000 lbs | $550 |
| Heavy haul tractor | 80,000+ lbs | $550 |
| Dump truck | 65,000 - 75,000 lbs | $320 - $540 |
| Concrete mixer | 66,000 - 72,000 lbs | $342 - $474 |
Calculate Your Exact Tax
Use our tax calculator to find your exact HVUT amount based on your vehicle's weight.
Calculate Tax →Frequently Asked Questions
Why is there a maximum tax of $550?
Congress set $550 as the maximum annual HVUT regardless of weight. A 100,000 lb truck pays the same as an 80,000 lb truck.
Do tax rates change every year?
No. HVUT rates have been stable for years and only change if Congress passes new legislation.
Is there a minimum weight for HVUT?
Yes. Only vehicles with taxable gross weight of 55,000 lbs or more are subject to HVUT.
How often do I pay HVUT?
Annually. The tax period runs July 1 - June 30 each year.