What is the Heavy Vehicle Use Tax (HVUT)?
The Heavy Vehicle Use Tax (HVUT) is a federal excise tax assessed annually on heavy vehicles operating on public highways. Established under Internal Revenue Code Section 4481, this tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The tax is reported and paid using IRS Form 2290.
The HVUT serves as a user fee for the nation's highway system. The logic is straightforward: heavier vehicles cause more wear and tear on roads, so their operators contribute proportionally more to highway maintenance through this tax. All revenue collected goes into the Highway Trust Fund.
2025-2026 HVUT Tax Rate Table
The annual HVUT tax rates are based on the taxable gross weight of your vehicle. Here is the complete rate schedule:
- 55,000 lbs: $100 per year - 55,001 - 56,000 lbs: $122 per year - 56,001 - 57,000 lbs: $144 per year - 57,001 - 58,000 lbs: $166 per year - 58,001 - 59,000 lbs: $188 per year - 59,001 - 60,000 lbs: $210 per year - 60,001 - 61,000 lbs: $232 per year - 61,001 - 62,000 lbs: $254 per year - 62,001 - 63,000 lbs: $276 per year - 63,001 - 64,000 lbs: $298 per year - 64,001 - 65,000 lbs: $320 per year - 65,001 - 66,000 lbs: $342 per year - 66,001 - 67,000 lbs: $364 per year - 67,001 - 68,000 lbs: $386 per year - 68,001 - 69,000 lbs: $408 per year - 69,001 - 70,000 lbs: $430 per year - 70,001 - 71,000 lbs: $452 per year - 71,001 - 72,000 lbs: $474 per year - 72,001 - 73,000 lbs: $496 per year - 73,001 - 74,000 lbs: $518 per year - 74,001 - 75,000 lbs: $540 per year - 75,001 lbs and over: $550 per year
These rates apply to the full 12-month tax period (July through June). If your vehicle is first used after July, the tax is prorated monthly.
How to Calculate Your HVUT
Calculating your HVUT involves three key factors:
1. Determine Taxable Gross Weight: This is the total of the unloaded weight of the vehicle plus the maximum load it is designed to carry. For combination vehicles (tractor-trailer), include the weight of the tractor and the heaviest trailer it will pull.
2. Find Your Weight Category: Match your taxable gross weight to the rate table above. Vehicles are grouped in 1,000-pound increments from 55,000 to 75,000 pounds.
3. Apply Proration if Applicable: If the vehicle was first used on a public highway after July, multiply the annual tax by the fraction of months remaining in the tax period divided by 12.
For example, a truck weighing 72,000 lbs first used in October would owe: $474 × (9/12) = $355.50.
Logging vehicles receive a 25% discount. The same 72,000 lb truck used for logging would owe: $474 × 0.75 = $355.50 for the full year.
Payment Options
The IRS accepts several payment methods for Form 2290:
- Electronic Funds Withdrawal (EFW): Direct debit from your bank account at the time of e-filing - Electronic Federal Tax Payment System (EFTPS): Schedule payments in advance through the EFTPS system - Credit or Debit Card: Pay through authorized payment processors (convenience fees apply) - Check or Money Order: Mail payment with a voucher if filing by paper
When e-filing through 2290Forms.com, you can choose your preferred payment method during the filing process. We recommend EFW for the fastest and most convenient experience.