ODOT Form 735-9928 (1-24) · Rates effective January 1, 2024 · Source verified from committed audit dataset
Oregon · Weight-Mile Tax · Vehicles Over 26,000 lbs
Oregon Weight-Mile Tax & Trip Cost Calculator
Estimate Oregon Weight-Mile Tax using official ODOT Table A and Table B rates. Oregon reports no conventional Special Diesel rate in the 2Q 2026 IFTA matrix — WMT and IFTA are separate obligations.
Oregon Weight-Mile Tax Estimator
Optional Trip Cost
How Oregon Weight-Mile Tax Works
Oregon charges commercial vehicles over 26,000 lbs a Weight-Mile Tax based on declared weight and miles driven on Oregon public roads. Oregon reports no conventional Special Diesel rate in the 2Q 2026 IFTA matrix. WMT and IFTA are separate reporting obligations.
Table A: 26,001–80,000 lbs
Standard commercial operations. Rate per mile is determined by declared weight group alone. Axle count is not used. Rates range from $0.0764/mile at 26,001–28,000 lbs to $0.2512/mile at 78,001–80,000 lbs.
Table B: 80,001–105,500 lbs
Permitted overdimension operations. Rate per mile is determined by both declared weight group and axle count (5, 6, 7, 8, or 9+ axles). More axles generally produce a lower rate. Some weight-axle combinations have no official rate and are not permitted.
Oregon WMT vs IFTA
IFTA is a fuel-tax reporting program administered by the Oregon DMV. WMT is a distance-based tax administered by ODOT Motor Carrier Transportation. Oregon-based IFTA carriers may also owe WMT. Both programs have separate registration and reporting requirements.
Registration and Reporting
All carriers operating vehicles subject to WMT must register with ODOT before the first trip in Oregon. Out-of-state carriers register through Oregon Trucking Online. Oregon WMT reporting may be monthly or approved quarterly depending on the account and operation. Consult ODOT for current filing requirements.
Fuel-Tax Credits, Refunds, and RUAF
Oregon allows WMT-subject carriers to claim a credit for Oregon state fuel tax paid. This calculator does not compute that credit. Operations above 98,000 lbs may owe Road Use Assessment Fees separately. Consult ODOT for RUAF rates and requirements.
Who is generally subject to Oregon Weight-Mile Tax?
Commercial vehicles with a combined weight over 26,000 lbs operating on Oregon public roads. This includes most Class 7 and Class 8 trucks. Vehicles at or under 26,000 lbs are outside the normal scope of Oregon WMT.
How is Oregon WMT different from IFTA?
Oregon reports no conventional Special Diesel rate in the 2Q 2026 IFTA matrix. Oregon Weight-Mile Tax reporting and IFTA reporting are separate obligations. WMT is a distance-based tax administered by ODOT; IFTA is a fuel tax program administered by Oregon DMV.
How does the calculator choose Table A or Table B?
The calculator determines the table automatically from your declared weight. Vehicles 26,001–80,000 lbs use Table A. Vehicles 80,001–105,500 lbs use Table B and require axle count.
Why does Table B require axle count?
Oregon Table B rates vary by both declared weight and number of axles. More axles generally produce a lower rate per mile. Axle count is required to look up the correct cell in the official ODOT Table B matrix.
What happens when the official Table B cell is blank?
Some weight and axle combinations do not have an official rate in ODOT Form 735-9928. This calculator does not interpolate or fabricate rates. If your combination has no official rate, you will see a referral to ODOT directly.
Does this calculator include Oregon fuel-tax credits, refunds, or RUAF?
No. This calculator estimates WMT only. Oregon fuel-tax credits for WMT-subject vehicles, refunds, and Road Use Assessment Fees for operations above 98,000 lbs require separate ODOT processes. Consult ODOT for those calculations.