Electric and Hybrid Vehicle Road Usage Fee


Electric Vehicles Rate of Fee

The fee for a calendar year is $110 for electric vehicles. Vehicles owned or leased for less than one year are subject to a prorated fee as shown below.

Electric Vehicle Tax Rate
Number of Months Registered Fee
1 $9
2 $18
3 $28
4 $37
5 $46
6 $55
7 $64
8 $73
9 $82
10 $92
11 $101
12 $110

Hybrid Vehicles Rate of Fee

The fee for a calendar year is $60 for hybrid vehicles. Vehicles owned or leased for less than one year are subject to a prorated fee as shown below.

Hybrid Vehicle Tax Rate
Number of Months Registered Fee
1 $5
2 $10
3 $15
4 $20
5 $25
6 $30
7 $35
8 $40
9 $45
10 $50
11 $55
12 $60

Date Fee Due

Returns and payments are due on or before May 15th of the following year.

When can the fee be reported and paid?

Owners/lessees may choose to report and pay the annual road usage fee to the Louisiana Department of Revenue:

  • Before the end of the calendar year in which the vehicle was purchased or acquired;
  • Before the end of the calendar year in which the vehicle was sold, transferred, or donated; or
  • On or before May 15th of the following year.

What is the purpose of the fee?

What is the purpose of the fee? Traditionally, gas tax and other fuel tax revenues are used to fund state and local roadway maintenance and repairs. The road usage fee allows owners/lessees of electric vehicles and hybrid vehicles to share in the cost of funding Louisiana’s infrastructure needs.

How to file

Individual Owners/Lessees

Individual owners/lessees have three options to submit the fee:

  1. The fee may be paid by filing Form R-19000, Electric and Hybrid Vehicle Road Usage Fee,
  2. By attaching Form R-19000A (Page 2 of Form R-19000) to their individual income tax return, or
  3. The fee may be paid by filing Form R-19000 on LaTAP through either a logged in to LaTAP option or a not-logged to LaTAP option.

Businesses or other entities

Businesses or other entities have two options to submit the fee:

  1. The fee may be paid by filing Form R-19000, Electric and Hybrid Vehicle Road Usage Fee, or
  2. The fee may be paid by filing Form R-19000 on LaTAP through either a logged in to LaTAP option or a not-logged to LaTAP option. Businesses will need their LDR 10-digit account ID to utilize this service. Partnership entities are not able to file the R-19000 on LaTAP.

Filing an Amended Return

Form R-19000 cannot be amended. To request a refund due to an overpayment, you must file Form R-20127, Claim for Refund of Overpayment.

Updated February 25, 2025



Filing Dates


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