Electric Hybrid Road Usage Fee
Electric and Hybrid Vehicle Road Usage Fee Instructions
Businesses that own or lease an electric or hybrid vehicle required to be registered in Louisiana must pay a road usage fee to the Louisiana Department of Revenue (LDR) for the 2025 tax year. The fee is $110 for electric vehicles and $60 for hybrid vehicles per calendar year. Vehicles owned or leased for less than one year are subject to a prorated 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, 2026.
When can the fee be reported and paid?
Owners/lessees may report and pay the fee:
- Before the end of the year the vehicle acquired
- Before the end of the year the vehicle was sold, transferred, or donated
- On or before May 15th, 2026
Purpose of the fee?
The Road Usage Fee ensures electric and hybrid vehicle owners contribute to roadway maintenance and infrastructure, similar to fuel taxes.
How to file
Businesses or other entities
Additional Payment Option (OMV)
The Road Usage Fee may also be paid through the Office of Motor Vehicles (OMV):
👉 https://la.accessgov.com/services/Forms/Page/services/evfee/1
⚠️ Important: Pay the fee only once. Do not pay through OMV and also on your tax return or LaTAP.
Refunds – 2025 Only
If you paid the Road Usage Fee through OMV and LDR (on your 2025 tax return or Form R-19000):
- Do not amend your return
- Do not file Form R-20127
💡 Recommendation (Avoid Delays & Duplicate Payments)
- Choose one payment method only (OMV, LaTAP, or tax return)
- If you already paid through OMV, do not pay again on your tax return
- Keep your payment confirmation for your records
- Use LaTAP to report and monitor your LDR account
Important
- Form R-19000 cannot be amended
- Refunds apply only to payments made to LDR
- OMV payments are not refunded by LDR
Future Payments (Beginning 2026)
- Road Usage Fees for 2025 and prior years must be paid to LDR
- Beginning in 2026, OMV will collect the fee for 2026 and forward
👉 https://la.accessgov.com/services/Forms/Page/services/evfee/1
Updated April 10, 2026
