Gas Guzzler Tax Calculator
The federal Gas Guzzler Tax is an excise tax on new passenger cars with poor fuel economy, set in Internal Revenue Code Section 4064 and reported on IRS Form 6197. The amount is fixed by a statutory table tied to combined miles per gallon (MPG): cars rated 22.5 MPG or more owe nothing, and the tax steps up to a maximum of 7,700 for cars under 12.5 MPG. Enter the EPA combined fuel economy for the car and this calculator returns the exact statutory tax. Trucks, SUVs and minivans are exempt.
Statutory tax schedule (26 U.S.C. 4064)
At least 22.5 MPG: 0 21.5 to under 22.5: 1,000 20.5 to under 21.5: 1,300 19.5 to under 20.5: 1,700 18.5 to under 19.5: 2,100 17.5 to under 18.5: 2,600 16.5 to under 17.5: 3,000 15.5 to under 16.5: 3,700 14.5 to under 15.5: 4,500 13.5 to under 14.5: 5,400 12.5 to under 13.5: 6,400 under 12.5: 7,700
Worked example
A car with a combined 14 MPG falls in the 13.5 to under 14.5 band, so the Gas Guzzler Tax is 5,400.00.
Gas Guzzler Tax: frequently asked questions
What is the Gas Guzzler Tax?
The Gas Guzzler Tax is a federal excise tax imposed by Internal Revenue Code Section 4064 on the sale of new cars that fail to meet minimum fuel economy levels. It is paid by the manufacturer or importer and is based on the car's combined city/highway fuel economy. The tax does not apply to trucks, minivans or sport utility vehicles.
How much is the tax?
The tax is set by a statutory table tied to combined miles per gallon (MPG). Cars rated at 22.5 MPG or more owe nothing. Below that, the tax rises in steps from 1,000 to a maximum of 7,700 for cars under 12.5 MPG. This calculator applies that exact statutory schedule to the MPG you enter.
Which fuel economy figure is used?
The Gas Guzzler Tax uses a combined fuel economy figure (a weighted city/highway value) computed under EPA test procedures, which can differ from the window-sticker label MPG. The EPA publishes the gas guzzler MPG for affected models. Enter that combined figure, not the city or highway value alone.
Do electric vehicles or trucks pay it?
No. The tax applies only to passenger automobiles as defined in the statute. Trucks, sport utility vehicles and minivans are exempt, which is one reason it affects relatively few vehicles today. Electric vehicles, which have no fuel economy measured in MPG of gasoline, are not subject to the tax.
Official sources
- US Environmental Protection Agency: Gas Guzzler Tax.
- Internal Revenue Service: About Form 6197, Gas Guzzler Tax.
Reviewed by the CalculatorHub team, edited by James Graham, 19 June 2026. See our methodology.