New York is one of the few states that taxes trucks by weight and miles on top of fuel tax. Here is who owes it, the current rate table, and how registration and filing work, every fact sourced.
New York Highway Use Tax (HUT)Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return (HUT rate schedules and filing-frequency thresholds)Recorded access date: Jul 25, 2026
Credential required
Certificate of Registration (C of R) and HUT decal, obtained on Form TMT-1 through the OSCAR portal. A separate Automotive Fuel Carrier (AFC) certificate is required for vehicles transporting automotive fuel.TB-HU-115: Certificate of RegistrationRecorded access date: Jul 25, 2026
Filing frequency
Filing frequency is set by the carrier’s total HUT liability in the preceding calendar year: annual filing if the prior-year liability was $1,200 or less; quarterly filing if it was more than $1,200 but not more than $12,000; and monthly filing if it was more than $12,000. A return must be filed for every period even when no tax is due.Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return (HUT rate schedules and filing-frequency thresholds)Recorded access date: Jul 25, 2026
Annual filers due
January 31 following the tax year.Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return (HUT rate schedules and filing-frequency thresholds)Recorded access date: Jul 25, 2026
Quarterly filers due
April 30, July 31, October 31, and January 31 for the quarters ending March 31, June 30, September 30, and December 31.Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return (HUT rate schedules and filing-frequency thresholds)Recorded access date: Jul 25, 2026
Monthly filers due
The last day of the month following the reporting month.Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return (HUT rate schedules and filing-frequency thresholds)Recorded access date: Jul 25, 2026
Return form
Form MT-903, Highway Use Tax Return, filed through HUT Web File or on paper.Form MT-903-I, Instructions for Form MT-903 Highway Use Tax Return (HUT rate schedules and filing-frequency thresholds)Recorded access date: Jul 25, 2026
Statute
New York Tax Law Article 21 (Highway Use Tax).TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
How the programme actually works
The rules that decide which rate you pay, which return you file, and what you can use instead of a full registration. Each one is sourced.
Also known as
Truck mileage tax (TMT)TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Methods: Gross weight method: Applies to
Every truck, tractor, or other self-propelled vehicle with a gross weight of more than 18,000 pounds.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Methods: Gross weight method: Basis
The unloaded weight of the truck or tractor, plus the unloaded weight of the heaviest trailer to be drawn, plus the maximum load to be carried or drawn. Tax is figured on laden miles at the laden rate and on unladen miles at the lower unladen rate.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Methods: Unloaded weight method: Applies to
Trucks with an unloaded weight of more than 8,000 pounds and tractors with an unloaded weight of more than 4,000 pounds.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Methods: Unloaded weight method: Basis
The actual unloaded weight of the vehicle, including all equipment necessary for its performance and permanently attached to it, regardless of load. Tax is figured on all taxable miles at the applicable unloaded-weight rate.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Methods: Election rule
When completing the first return for the calendar year, the carrier must choose either the gross weight method or the unloaded weight method. Once selected, the same method must be used for every return filed during the year and for all of the carrier’s vehicles, and cannot be changed until the following year.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Rate schedules: Regular rate
Rate Schedule 1 is the regular tax-rate schedule used by most carriers under both methods.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Rate schedules: Reduced rate
Rate Schedule 2 (reduced rates) may be used only if the carrier has three or fewer trucks or tractors operated in New York that are used almost exclusively to transport bolt wood, logs, pulpwood, wood chips, or raw, unprocessed milk in bulk.TB-HU-360: How to Determine Your Highway Use TaxRecorded access date: Jul 25, 2026
Thresholds: Gross weight method lb
18000TB-HU-115: Certificate of RegistrationRecorded access date: Jul 25, 2026
Thresholds: Unloaded weight method truck lb
8000TB-HU-115: Certificate of RegistrationRecorded access date: Jul 25, 2026
Thresholds: Unloaded weight method tractor lb
4000TB-HU-115: Certificate of RegistrationRecorded access date: Jul 25, 2026
Thresholds: Note
A vehicle with a gross weight of 18,000 pounds or less owes no HUT unless the carrier elects the unloaded weight method, under which trucks over 8,000 pounds unloaded and tractors over 4,000 pounds unloaded are taxable.TB-HU-115: Certificate of RegistrationRecorded access date: Jul 25, 2026
Alternatives: Trip certificate
In lieu of a full Certificate of Registration, a carrier may obtain a HUT trip certificate for occasional trips into or through New York; trip-certificate holders are not required to file periodic HUT returns.Highway Use Tax (HUT) Web File and overviewRecorded access date: Jul 25, 2026
Current rate table
Rendered straight from the rate store, so it updates atomically when the state publishes a change. Each cell links its official source.
New York Highway Use Tax (HUT) rate table.
New York Highway Use Tax (HUT) rate table.
Weight bracket
Rate
Unit and calculation
Gross weight method, regular rate, laden, 18,001 to 20,000 lbs
$0.0084Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 20,001 to 22,000 lbs
$0.0098Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 22,001 to 24,000 lbs
$0.0112Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 24,001 to 26,000 lbs
$0.0126Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 26,001 to 28,000 lbs
$0.0133Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 28,001 to 30,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 30,001 to 32,000 lbs
$0.0147Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 32,001 to 34,000 lbs
$0.0154Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 34,001 to 36,000 lbs
$0.0161Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 36,001 to 38,000 lbs
$0.0168Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 38,001 to 40,000 lbs
$0.0175Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 40,001 to 42,000 lbs
$0.0182Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 42,001 to 44,000 lbs
$0.0196Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 44,001 to 46,000 lbs
$0.0210Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 46,001 to 48,000 lbs
$0.0224Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 48,001 to 50,000 lbs
$0.0238Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 50,001 to 52,000 lbs
$0.0252Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 52,001 to 54,000 lbs
$0.0266Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 54,001 to 56,000 lbs
$0.0280Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 56,001 to 58,000 lbs
$0.0294Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 58,001 to 60,000 lbs
$0.0308Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 60,001 to 62,000 lbs
$0.0322Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 62,001 to 64,000 lbs
$0.0336Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 64,001 to 66,000 lbs
$0.0357Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 66,001 to 68,000 lbs
$0.0378Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 68,001 to 70,000 lbs
$0.0399Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 70,001 to 72,000 lbs
$0.0420Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 72,001 to 74,000 lbs
$0.0455Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 74,001 to 76,000 lbs
$0.0490Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 76,001 to 78,000 lbs
$0.0518Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 78,001 to 80,000 lbs
$0.0546Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, laden, 80,001 lbs and over (per ton or fraction)
$0.0028Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per ton or fraction, per taxable mile
Add this increment to the base rate $0.0546Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026 per mile for each excess ton or fraction above 80,000 lb.MT-903-I Schedules 1 and 2: additive rates above the final gross-weight bracket (New York State Department of Taxation and Finance)Recorded access date: Oct 2, 2026
Gross weight method, regular rate, unladen tractor with trailer, 7,001 to 8,500 lbs
$0.0084Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen tractor with trailer, 8,501 to 10,000 lbs
$0.0098Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen tractor with trailer, 10,001 to 12,000 lbs
$0.0112Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen tractor with trailer, 12,001 to 14,000 lbs
$0.0126Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen tractor with trailer, 14,001 to 16,000 lbs
$0.0133Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen tractor with trailer, 16,001 to 18,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen tractor with trailer, 18,001 lbs and over (per ton or fraction)
$0.0007Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per ton or fraction, per taxable mile
Add this increment to the base rate $0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026 per mile for each excess ton or fraction above 18,000 lb.MT-903-I Schedules 1 and 2: additive rates above the final gross-weight bracket (New York State Department of Taxation and Finance)Recorded access date: Oct 2, 2026
Gross weight method, regular rate, unladen truck or tractor without trailer, 18,001 to 20,000 lbs
$0.0084Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen truck or tractor without trailer, 20,001 to 22,000 lbs
$0.0098Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen truck or tractor without trailer, 22,001 to 24,000 lbs
$0.0112Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen truck or tractor without trailer, 24,001 to 26,000 lbs
$0.0126Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen truck or tractor without trailer, 26,001 to 28,000 lbs
$0.0133Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen truck or tractor without trailer, 28,001 to 30,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, regular rate, unladen truck or tractor without trailer, 30,001 lbs and over (per ton or fraction)
$0.0007Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per ton or fraction, per taxable mile
Add this increment to the base rate $0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026 per mile for each excess ton or fraction above 30,000 lb.MT-903-I Schedules 1 and 2: additive rates above the final gross-weight bracket (New York State Department of Taxation and Finance)Recorded access date: Oct 2, 2026
Unloaded weight method, regular rate, truck, 8,001 to 9,000 lbs
$0.0056Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 9,001 to 10,000 lbs
$0.0070Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 10,001 to 11,000 lbs
$0.0098Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 11,001 to 12,000 lbs
$0.0112Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 12,001 to 13,000 lbs
$0.0126Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 13,001 to 14,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 14,001 to 15,000 lbs
$0.0154Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 15,001 to 17,500 lbs
$0.0168Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 17,501 to 20,000 lbs
$0.0196Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 20,001 to 22,500 lbs
$0.0252Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 22,501 to 25,000 lbs
$0.0308Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, truck, 25,001 lbs and over
$0.0378Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, tractor, 4,001 to 5,500 lbs
$0.0084Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, tractor, 5,501 to 7,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, tractor, 7,001 to 8,500 lbs
$0.0196Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, tractor, 8,501 to 10,000 lbs
$0.0252Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, tractor, 10,001 to 12,000 lbs
$0.0350Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, regular rate, tractor, 12,001 lbs and over
$0.0462Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 18,001 to 20,000 lbs
$0.0060Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 20,001 to 22,000 lbs
$0.0070Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 22,001 to 24,000 lbs
$0.0080Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 24,001 to 26,000 lbs
$0.0090Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 26,001 to 28,000 lbs
$0.0095Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 28,001 to 30,000 lbs
$0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 30,001 to 32,000 lbs
$0.0105Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 32,001 to 34,000 lbs
$0.0110Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 34,001 to 36,000 lbs
$0.0115Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 36,001 to 38,000 lbs
$0.0120Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 38,001 to 40,000 lbs
$0.0125Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 40,001 to 42,000 lbs
$0.0130Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 42,001 to 44,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 44,001 to 46,000 lbs
$0.0150Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 46,001 to 48,000 lbs
$0.0160Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 48,001 to 50,000 lbs
$0.0170Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 50,001 to 52,000 lbs
$0.0180Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 52,001 to 54,000 lbs
$0.0190Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 54,001 to 56,000 lbs
$0.0200Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 56,001 to 58,000 lbs
$0.0210Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 58,001 to 60,000 lbs
$0.0220Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 60,001 to 62,000 lbs
$0.0230Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 62,001 to 64,000 lbs
$0.0240Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 64,001 to 66,000 lbs
$0.0255Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 66,001 to 68,000 lbs
$0.0270Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 68,001 to 70,000 lbs
$0.0285Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 70,001 to 72,000 lbs
$0.0300Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 72,001 to 74,000 lbs
$0.0325Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 74,001 to 76,000 lbs
$0.0350Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 76,001 to 78,000 lbs
$0.0370Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 78,001 to 80,000 lbs
$0.0390Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, laden, 80,001 lbs and over (per ton or fraction)
$0.0020Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per ton or fraction, per taxable mile
Add this increment to the base rate $0.0390Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026 per mile for each excess ton or fraction above 80,000 lb.MT-903-I Schedules 1 and 2: additive rates above the final gross-weight bracket (New York State Department of Taxation and Finance)Recorded access date: Oct 2, 2026
Gross weight method, reduced rate, unladen tractor with trailer, 7,001 to 8,500 lbs
$0.0060Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen tractor with trailer, 8,501 to 10,000 lbs
$0.0070Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen tractor with trailer, 10,001 to 12,000 lbs
$0.0080Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen tractor with trailer, 12,001 to 14,000 lbs
$0.0090Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen tractor with trailer, 14,001 to 16,000 lbs
$0.0095Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen tractor with trailer, 16,001 to 18,000 lbs
$0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen tractor with trailer, 18,001 lbs and over (per ton or fraction)
$0.0005Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per ton or fraction, per taxable mile
Add this increment to the base rate $0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026 per mile for each excess ton or fraction above 18,000 lb.MT-903-I Schedules 1 and 2: additive rates above the final gross-weight bracket (New York State Department of Taxation and Finance)Recorded access date: Oct 2, 2026
Gross weight method, reduced rate, unladen truck or tractor without trailer, 18,001 to 20,000 lbs
$0.0060Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen truck or tractor without trailer, 20,001 to 22,000 lbs
$0.0070Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen truck or tractor without trailer, 22,001 to 24,000 lbs
$0.0080Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen truck or tractor without trailer, 24,001 to 26,000 lbs
$0.0090Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen truck or tractor without trailer, 26,001 to 28,000 lbs
$0.0095Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen truck or tractor without trailer, 28,001 to 30,000 lbs
$0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Gross weight method, reduced rate, unladen truck or tractor without trailer, 30,001 lbs and over (per ton or fraction)
$0.0005Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per ton or fraction, per taxable mile
Add this increment to the base rate $0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026 per mile for each excess ton or fraction above 30,000 lb.MT-903-I Schedules 1 and 2: additive rates above the final gross-weight bracket (New York State Department of Taxation and Finance)Recorded access date: Oct 2, 2026
Unloaded weight method, reduced rate, truck, 8,001 to 9,000 lbs
$0.0040Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 9,001 to 10,000 lbs
$0.0050Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 10,001 to 11,000 lbs
$0.0070Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 11,001 to 12,000 lbs
$0.0080Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 12,001 to 13,000 lbs
$0.0090Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 13,001 to 14,000 lbs
$0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 14,001 to 15,000 lbs
$0.0110Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 15,001 to 17,500 lbs
$0.0120Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 17,501 to 20,000 lbs
$0.0140Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 20,001 to 22,500 lbs
$0.0180Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 22,501 to 25,000 lbs
$0.0220Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, truck, 25,001 lbs and over
$0.0270Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, tractor, 4,001 to 5,500 lbs
$0.0060Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, tractor, 5,501 to 7,000 lbs
$0.0100Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, tractor, 7,001 to 8,500 lbs
$0.0140Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, tractor, 8,501 to 10,000 lbs
$0.0180Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, tractor, 10,001 to 12,000 lbs
$0.0250Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
USD per mile
Unloaded weight method, reduced rate, tractor, 12,001 lbs and over
$0.0330Highway Use Tax Web File Rate Schedule 2 (reduced tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
Enter taxable miles for New York and select your published weight bracket. The estimate uses the same cited rates as the table above. Your inputs stay in this browser; the worked estimates below use fictional trips.
New York Highway Use Tax (HUT)
Estimate only, not a return
Loading the calculator inputs…
Pick a state and weight bracket, then enter your taxable miles. The estimate appears here.
Worked mileage estimates
These fictional trips show the calculator math for the first published bracket: Gross weight method, regular rate, laden, 18,001 to 20,000 lbs. Each estimate multiplies taxable miles by the cited bracket rate. Choose the bracket that applies to your vehicle in the calculator above. The agency return handles exemptions, credits and filing rules.
Fictional mileage estimates for New York Highway Use Tax (HUT)
Taxable miles
Cited bracket rate
Estimated tax
1,000
$0.0084Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
$8.40
10,000
$0.0084Highway Use Tax Web File Rate Schedule 1 (regular tax rates) (New York State Department of Taxation and Finance)Recorded access date: Oct 8, 2026
