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Tax Schedule
The IRS collects the tax directly from the manufacturer or importer of the vehicles. The following table shows the gas guzzler tax rates which have been in effect since January 1, 1991. The manufacturer or importer must pay this amount for each vehicle that does not meet the minimum fuel economy level of 22.5 mpg.
Combined fuel economy of: Amount
at least 22.5 mpg No tax
at least 21.5, but less than 22.5 mpg $1000
at least 20.5, but less than 21.5 mpg $1300
at least 19.5, but less than 20.5 mpg $1700
at least 18.5, but less than 19.5 mpg $2100
at least 17.5, but less than 18.5 mpg $2600
at least 16.5, but less than 17.5 mpg $3000
at least 15.5, but less than 16.5 mpg $3700
at least 14.5, but less than 15.5 mpg $4500
at least 13.5, but less than 14.5 mpg $5400
at least 12.5, but less than 13.5 mpg $6400
less than 12.5 mpg $7700
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