Off-Road Fuel Excise Refund Calculator NZ

Petrol carries excise duty because petrol is normally burnt on public roads, and when it is not, the duty can be claimed back. On a farm that covers a surprising amount: pumps, generators, chainsaws, water blasters, quad bikes that never leave the property, and any commercial vessel. It is one of the more commonly missed entitlements in rural New Zealand, largely because the claim has to be made every quarter on a form and there is no reminder. This works out what a quantity of off-road petrol is worth back, and then does the more useful job of telling you which quarters you can still claim. Quarters close on 31 March, 30 June, 30 September and 31 December, a claim has to arrive within three months of the quarter closing or a 10 percent late penalty applies, and claims can go back two years. That is three separate clocks and they are easy to lose track of. Note that this is petrol, along with CNG and LPG. Diesel works differently and is handled through road user charges, which the RUC refund calculator covers. Fuel used in a vehicle driven on a public road is not claimable either way.

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The most recent quarter closed 30 June 2026, so a claim for it must arrive by 30 September 2026. After that a 10 percent late penalty applies. The two year lookback currently reaches back to about 27 August 2024, so earlier quarters may also still be open. Claims are made to NZTA on form MR70 with purchase receipts attached, and you need to register before your first claim.
L
c/L
%
$3,382.16
refund on the litres entered, including GST on the duty
Duty component$2,941.01
GST on the duty$441.15
Refund a litre$0.81
Across the quarters$13,528.64

Missing the three month window on a quarter this size costs $338.22 in penalty. A late claim carries a 10 percent penalty, so a claim worth this much loses real money by missing the three month window.

NZTA does not publish a single refundable rate per litre on its refunds page: what is refunded is the excise duty and the GST charged on it. The 70.024 cents default is the Ministry of Transport petrol excise duty rate, in force from 1 July 2020. Third party figures around 76 cents a litre could not be traced to a primary source and are deliberately not used here. Check your own position with NZTA before relying on any number.

How it works

The duty component is the litres multiplied by the rate a litre. GST is applied to that duty at the rate you set, since the GST charged on the duty is refundable alongside it. The two added together are the refund on those litres, and the per litre figure shows what that comes to as a single rate. The quarters field simply repeats the calculation, on the basis that a quarter with similar usage is worth a similar amount, which is the quickest way to see whether a backlog of unclaimed quarters is worth the paperwork.

The three clocks

The first is the quarter itself, which closes on the last day of March, June, September or December. The second is the three month claim window that starts when the quarter closes, and missing it does not lose the claim but does cost 10 percent of it. The third is the two year lookback, which is when the claim genuinely disappears. The practical effect is that a farm which has never claimed can usually still recover several quarters at once, and every quarter it delays, the oldest one falls off the end.

Worked example

A farm using 4,200 litres of petrol a quarter in pumps, the generator and a quad bike that stays on the property claims 70.024 cents a litre of excise duty, which is $2,941.01, plus $441.15 of GST on that duty, giving $3,382.16 for the quarter. Over four quarters that is $13,528.64. Claiming one of those quarters late would cost 10 percent of it, which is $338.22 for missing a deadline by a day.

Related calculators

Data sources: the petrol excise duty rate of 70.024 cents a litre from 1 July 2020 comes from the Ministry of Transport. Eligible uses, the MR70 form, the quarterly close dates, the three month window, the 10 percent late penalty and the two year lookback come from NZTA. Both verified 10 August 2026.

Frequently asked questions

Can I claim back fuel tax on petrol used off road?

Yes, if the petrol was used off road for commercial purposes. NZTA lists eligible uses including exempted vehicles, road user charges licensed vehicles, commercial vessels, search and rescue vessels, and machinery and equipment used commercially such as chainsaws, water blasters and pumps. Fuel used in a vehicle driven on a public road is not eligible. Petrol, CNG and LPG can be claimed; diesel is a separate matter handled through road user charges.

What is the deadline for a fuel excise refund claim?

Quarters close on 31 March, 30 June, 30 September and 31 December, and a claim has to arrive within three months of the quarter closing or a 10 percent late penalty applies. Claims can be made for a period of two years, so older quarters remain available for a while, but each one has its own clock and they close one at a time.

How much is the refund per litre?

What is refunded is the excise duty and the GST charged on it. The Ministry of Transport states petrol excise duty as 70.024 cents per litre from 1 July 2020, and this page uses that figure as an editable default. NZTA does not publish a single refundable rate on its refunds page, and third party figures quoted around 76 cents could not be traced to a primary source, so they are not used here.