UCR Fees for 2026: A Breakdown by Fleet Size
Federal authorities have updated the fee structure for the 2026 season. Find out exactly what your business owes based on your number of power units.
💰 2026 Fee Structure
UCR fees are not one-size-fits-all. They are tiered into six distinct brackets based on the number of power units you operate.
Planning your compliance budget for next year? The 2026 UCR Fees have been finalized, and it's essential to know exactly which bracket your fleet falls into. The fee structure is designed to be progressive, ensuring that smaller operations pay less than massive national carriers. Here is everything you need to know about the 2026 pricing.
2026 UCR Fee Brackets
| Fleet Size (Power Units) | Tier/Bracket | Approx. Fee |
|---|---|---|
| 0 - 2 | Tier 1 | $37.00 |
| 3 - 5 | Tier 2 | $111.00 |
| 6 - 20 | Tier 3 | $221.00 |
| 21 - 100 | Tier 4 | $769.00 |
| 101 - 1,000 | Tier 5 | $3,670.00 |
| 1,001+ | Tier 6 | $35,836.00 |
How to Calculate Your Units
The fleet size is determined by the total number of self-propelled commercial motor vehicles (CMVs) listed on your most recent MCS-150 form. This includes:
- Trucks and Tractors: Used in interstate commerce.
- Leased Vehicles: Any vehicles leased for 30 days or more.
- Exclusions: Do NOT include trailers, converters, or vehicles used solely for intrastate commerce.
Budgeting Tip
"While UCR fees are relatively stable, they can fluctuate slightly each year based on state revenue requirements. Always verify the current fee before submitting your payment."
Easy 2026 Budgeting
Want to know exactly what you'll owe? Use our UCR fee calculator for an instant, no-obligation quote.
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Written by QuickTruckTax Compliance Team
Our team of industry experts and tax professionals works tirelessly to bring you the most accurate and up-to-date information regarding IRS Form 2290 and trucking compliance for the 2026 tax year.
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