Fuel
Look up the federal gas guzzler excise tax from combined fuel economy using the IRS Form 6197 rate table in effect since 1991. Passenger cars only — verify trucks and SUVs on fueleconomy.gov.
The federal gas guzzler tax applies to passenger cars that fall below EPA combined fuel economy thresholds on the IRS Form 6197 table (rates unchanged since 1991). This calculator looks up the excise from combined MPG or from city/highway using the EPA 55/45 combined formula.
Collectors, importers, and buyers of high-performance sedans use it to estimate tax before titling. Trucks, SUVs, and minivans are generally outside this passenger-car tax — confirm vehicle class on fueleconomy.gov.
A good outcome: you know whether a 20 mpg combined sports sedan carries a four-figure tax at registration time.
Use EPA label combined MPG for the exact model year and transmission when possible.
City/highway mode uses combined = 1 ÷ (0.55/city + 0.45/highway) — same weighting as EPA combined on many labels.
State fees, luxury tax, and EV surcharges are separate — this is federal guzzler only.
Combined MPG ≈ 1 ÷ (0.55÷city + 0.45÷highway)
Tax amount is read from the federal bracket table (e.g. 19.5–20.4 mpg → $1,700). No tax at 22.5 mpg or higher.
Tax is table lookup by combined MPG bracket, not a continuous formula. No tax at 22.5 mpg combined and above on the current table.
Rounded MPG on the sticker may sit on a bracket boundary — use unrounded combined from fueleconomy.gov if tax is close.
EPA combined near 19 mpg on a passenger car lands in a Form 6197 bracket with a four-figure federal guzzler tax (exact dollars from the IRS table in the calculator). At 23 mpg combined, the federal guzzler tax is typically $0 on the current table.
The federal guzzler excise applies to passenger cars below EPA combined thresholds — most pickups, SUVs, and minivans are classified differently. Verify vehicle class on fueleconomy.gov before you expect a tax line.
Combined MPG on the label may be rounded; borderline cars can jump a bracket with a small MPG change between model years.
On the current IRS table, 22.5 mpg combined and higher typically pays $0 for passenger cars. Lower brackets step up into thousands of dollars.
Generally it is part of vehicle cost basis for buyers — not a line-item deduction for most consumers; ask a tax pro for your situation.
If classified as passenger cars and combined MPG is below thresholds, yes — many high-performance hybrids still land in taxable brackets.
Pair this calculator with these related tools in the garage — same session, no signup.