The Pennsylvania gas tax calculator shows the real tax baked into every gallon you buy. Pennsylvania funds its roads through the Oil Company Franchise Tax rather than a pump excise, and that pushes the state rate to roughly 57.6 cents per gallon of gasoline — frequently the highest combined state gasoline tax in the country.
How it works
Two taxes stack on every gallon:
state tax = franchise-tax rate per gallon (gasoline ~57.6c, diesel ~74.1c)
federal tax = federal excise (gasoline 18.4c, diesel 24.4c)
total/gallon = state tax + federal tax
per fill-up = total/gallon x tank gallons
per year = total/gallon x (annual miles / MPG)
Pennsylvania exempts motor fuel from the 6% sales tax, so the franchise tax is the only state charge — no sales tax is layered on top.
Worked example
A 14-gallon fill-up of gasoline:
- State tax: 14 x $0.576 = $8.06
- Federal tax: 14 x $0.184 = $2.58
- Total tax per fill-up: $10.64
Over 12,000 miles a year at 28 MPG (about 429 gallons), the state-plus-federal gas tax is roughly $326 per year.
Tips and notes
- Diesel costs more. Pennsylvania’s diesel franchise rate is higher than gasoline, and the federal diesel excise is 24.4 cents, so commercial drivers pay close to $1/gallon in tax.
- Rates adjust annually. The franchise tax floats with an average wholesale price formula, so the per-gallon figure shifts each year — update the rate if your state publishes a new one.
- Per-mile cost depends on MPG. A thirstier vehicle pays far more gas tax per mile; improving fuel economy directly cuts your tax burden.