How is NY HUT calculated?

Miles on New York public highways (without the toll-paid Thruway) times the rate for the vehicle's weight from the Schedule 1 table of the method you chose: gross weight (laden and empty miles apart) or unloaded weight.

Who needs to file NY HUT?

Anyone issued a highway use tax certificate of registration, even with no tax due. Under the gross weight method the tax covers trucks and tractors over 18,000 lb gross.

How do I file NY HUT?

With Web File on the NYS Tax Department's online services, which calculates the tax, or on paper with Form MT-903 mailed to the Tax Department.

Do I file NY HUT monthly or quarterly?

New filers file quarterly. Each year the Tax Department sets the frequency from the previous year's liability: monthly over $12,000, annually at $1,200 or less (if subject all year), quarterly in between.

Which method is cheaper, gross or unloaded weight?

It depends on how many of your miles are empty and on your weights. Try both in the calculator with the same miles; the method you pick on the first return of the year then applies all year.

Free calculator

NY HUT calculator (New York highway use tax)

New York taxes trucks and tractors by the mile on its public highways, except the toll-paid Thruway. Pick the method you chose for the year, then type each truck's weights and New York miles.

Sample data: a made-up quarter for one 80,000 lb tractor, so you can see the result. Type your own weight and miles.

QuarterNY HUT method (chosen for the year)

Truck 1

Registered / declared weightlbGross weight on the cab card, e.g. 80000.Unit nameVehicleNY unloaded weightlbFrom the NY certificate. A truck pulling a trailer: truck + heaviest trailer.

New York milesmiLeave out the toll-paid Thruway.…of which run empty (NY)miUnladen miles use the unloaded weight.…of the empty miles, without a trailermi

Rates: the official tables of each state, read 2026-09-30 (sources below). Your numbers stay in this browser; nothing is uploaded.

Result

NY HUT for 3Q2026: $43.05
Miles: 900 mi
Due: Saturday, October 31, 2026

Saturday, October 31, 2026 is a weekend and the state pages we read do not say whether it moves; file by the Friday before to be safe. Estimates from the official rate tables of Kentucky, New York, New Mexico, Oregon and Connecticut for the period shown. Not tax advice. File with each state and check its figures. Not affiliated with any state agency.

By state, 3rd quarter 2026 (July to September)
State	Miles	Tax	Due
NY HUTFile the NY HUT return and pay.	900	$43.05	Oct 31, 2026a weekend

Line by line: miles x the table rate
Truck, state	Miles	Rate	Tax
Truck 1, NY HUTTable 1, laden miles (gross weight) at 80,000 lb	750	$0.0546/mi	$40.95
Truck 1, NY HUTTable 2, unladen tractor with trailer (unloaded weight) at 17,000 lb	150	$0.0140/mi	$2.10

Your IFTA fuel tax for the same quarter: FuelTaxTally.

Filing this quarter? Pro makes the worksheet.

One Excel sheet per state with live rate lookups and totals for every truck, and a printable summary per truck to keep for audit or hand to your filer.

See Pro

How it works

Gross weight method (straight line option): every truck and tractor over 18,000 lb gross. Laden miles use the gross weight in Table 1; empty miles use the unloaded weight, in Table 2 for a tractor pulling a trailer and Table 3 for a truck, or a tractor without a trailer. Above the last bracket a table adds a fixed amount per ton (2,000 lb) or fraction of a ton: at 86,000 lb, three tons over 80,000, the laden rate is $0.0546 + 3 x $0.0028 = $0.0630 a mile.

Unloaded weight method: one rate on all New York miles, by unloaded weight: Table 4 for trucks over 8,000 lb and Table 5 for tractors over 4,000 lb. The method is chosen on the first return of the year and used for every vehicle all year.

Sample data: an 80,000 lb tractor (17,000 lb unloaded) with 750 laden and 150 empty miles pays 750 x $0.0546 + 150 x $0.0140 = $43.05.

Quarterly filers file Form MT-903 or Web File by the last day of the month after the quarter: Saturday, October 31, 2026 for July to September 2026 (a Saturday; the bulletin gives no weekend rule, so file by the Friday before to be safe). Not covered here: the heaviest weight option and the reduced Schedule 2 rates for three or fewer vehicles hauling timber products or bulk raw milk.

Table 1: laden miles, gross weight
Gross weight	Rate
18,001-20,000 lb	$0.0084/mi
20,001-22,000 lb	$0.0098/mi
22,001-24,000 lb	$0.0112/mi
24,001-26,000 lb	$0.0126/mi
26,001-28,000 lb	$0.0133/mi
28,001-30,000 lb	$0.0140/mi
30,001-32,000 lb	$0.0147/mi
32,001-34,000 lb	$0.0154/mi
34,001-36,000 lb	$0.0161/mi
36,001-38,000 lb	$0.0168/mi
38,001-40,000 lb	$0.0175/mi
40,001-42,000 lb	$0.0182/mi
42,001-44,000 lb	$0.0196/mi
44,001-46,000 lb	$0.0210/mi
46,001-48,000 lb	$0.0224/mi
48,001-50,000 lb	$0.0238/mi
50,001-52,000 lb	$0.0252/mi
52,001-54,000 lb	$0.0266/mi
54,001-56,000 lb	$0.0280/mi
56,001-58,000 lb	$0.0294/mi
58,001-60,000 lb	$0.0308/mi
60,001-62,000 lb	$0.0322/mi
62,001-64,000 lb	$0.0336/mi
64,001-66,000 lb	$0.0357/mi
66,001-68,000 lb	$0.0378/mi
68,001-70,000 lb	$0.0399/mi
70,001-72,000 lb	$0.0420/mi
72,001-74,000 lb	$0.0455/mi
74,001-76,000 lb	$0.0490/mi
76,001-78,000 lb	$0.0518/mi
78,001-80,000 lb	$0.0546/mi
80,001 lb and over	add $0.0028 per ton or fraction

Table 2: empty miles, tractor with trailer (unloaded weight)
Unloaded weight	Rate
7,001-8,500 lb	$0.0084/mi
8,501-10,000 lb	$0.0098/mi
10,001-12,000 lb	$0.0112/mi
12,001-14,000 lb	$0.0126/mi
14,001-16,000 lb	$0.0133/mi
16,001-18,000 lb	$0.0140/mi
18,001 lb and over	add $0.0007 per ton or fraction

Table 3: empty miles, truck, or tractor without trailer (unloaded weight)
Unloaded weight	Rate
18,001-20,000 lb	$0.0084/mi
20,001-22,000 lb	$0.0098/mi
22,001-24,000 lb	$0.0112/mi
24,001-26,000 lb	$0.0126/mi
26,001-28,000 lb	$0.0133/mi
28,001-30,000 lb	$0.0140/mi
30,001 lb and over	add $0.0007 per ton or fraction

Table 4: unloaded weight method, trucks
Unloaded weight	Rate
8,001-9,000 lb	$0.0056/mi
9,001-10,000 lb	$0.0070/mi
10,001-11,000 lb	$0.0098/mi
11,001-12,000 lb	$0.0112/mi
12,001-13,000 lb	$0.0126/mi
13,001-14,000 lb	$0.0140/mi
14,001-15,000 lb	$0.0154/mi
15,001-17,500 lb	$0.0168/mi
17,501-20,000 lb	$0.0196/mi
20,001-22,500 lb	$0.0252/mi
22,501-25,000 lb	$0.0308/mi
25,001 lb and over	$0.0378/mi

Table 5: unloaded weight method, tractors
Unloaded weight	Rate
4,001-5,500 lb	$0.0084/mi
5,501-7,000 lb	$0.0140/mi
7,001-8,500 lb	$0.0196/mi
8,501-10,000 lb	$0.0252/mi
10,001-12,000 lb	$0.0350/mi
12,001 lb and over	$0.0462/mi

Sources

NY HUT rates (Schedule 1): NYS Department of Taxation and Finance, Highway use tax rates, Schedule 1 (updated October 11, 2023) — https://www.tax.ny.gov/e-services/huwf/hutwf_rate_sch1.htm; NYS Tax Department, MT-903-I (1/22) Instructions for Form MT-903, Tables 1-5 — https://www.tax.ny.gov/pdf/current_forms/motor/mt903i.pdf; NYS Tax Department, TB-HU-260 Filing Requirements for Highway Use Tax (updated March 26, 2026) — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/hut/filing_requirements.htm, read on 2026-09-30
Due date and filing frequency: NYS Tax Department, TB-HU-260 Filing Requirements for Highway Use Tax — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/hut/filing_requirements.htm, read on 2026-09-30

Frequently asked questions

How is NY HUT calculated?: Miles on New York public highways (without the toll-paid Thruway) times the rate for the vehicle's weight from the Schedule 1 table of the method you chose: gross weight (laden and empty miles apart) or unloaded weight.
Who needs to file NY HUT?: Anyone issued a highway use tax certificate of registration, even with no tax due. Under the gross weight method the tax covers trucks and tractors over 18,000 lb gross.
How do I file NY HUT?: With Web File on the NYS Tax Department's online services, which calculates the tax, or on paper with Form MT-903 mailed to the Tax Department.
Do I file NY HUT monthly or quarterly?: New filers file quarterly. Each year the Tax Department sets the frequency from the previous year's liability: monthly over $12,000, annually at $1,200 or less (if subject all year), quarterly in between.
Which method is cheaper, gross or unloaded weight?: It depends on how many of your miles are empty and on your weights. Try both in the calculator with the same miles; the method you pick on the first return of the year then applies all year.

Guides

NY HUT: gross weight method vs unloaded weight method
How New York's two highway use tax methods work, which tables they use and what the same truck pays under each, worked out from the Schedule 1 rates.