Heating Oil
Reviewed by Afonso Firmo, Co-Founder & Director · Updated 7 July 2026
Heating oil emits 2.6009 kg CO₂-e per litre when combusted in boilers and heaters (NGA Factors 2025). Worked examples, calculator and NGER guidance.
Emission Factor Value
2.6009 kg CO₂-e/litre
Try it with your own numbers
Estimated emissions
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Heating oil burned in equipment you own or control is Scope 1. Calculated as litres × 2.6009 kg CO₂-e/L (NGA Factors 2025, Table 8). Add 0.6714 kg CO₂-e/L separately for upstream Scope 3.
Official Source & Citation
This emission factor is sourced from the Australian National Greenhouse Accounts Factors 2025 , Table 8 — Liquid fuels and certain petroleum-based products, published by the Department of Climate Change, Energy, the Environment and Water (DCCEEW).
Citation: DCCEEW (2025). Australian National Greenhouse Accounts Factors 2025. Commonwealth of Australia. Available at: https://www.dcceew.gov.au/climate-change/publications/national-greenhouse-accounts-factors-2025
Notes
Derived from NGA Factors 2025 Table 8: energy content 37.3 GJ/kL × combined Scope 1 emission factor 69.73 kg CO₂-e/GJ = 2,600.9 kg CO₂-e/kL, i.e. 2.6009 kg CO₂-e per litre. The upstream (Scope 3) factor is 18 kg CO₂-e/GJ (0.6714 kg CO₂-e/litre), reported separately.
Calculation Example
If your boiler burned through a 1,000 litre heating oil tank during the year:
| Working | Result |
|---|---|
| 1,000 L × 2.6009 kg CO₂-e/L = 2,600.9 kg CO₂-e | 2.60 tonnes CO₂-e (Scope 1) |
Oil-fired boilers still heat schools, aged-care facilities and commercial buildings across colder parts of Australia, particularly where natural gas never arrived. Every delivery into the tank eventually shows up as Scope 1 emissions — and often as one of the site’s biggest line items.
The factor below comes from the NGA Factors 2025 for the 2025–26 reporting year. Apply it to delivery invoices, or let a Scope 1 and 2 calculator do the conversion.
Quick Verdict
Heating oil combusted in Australia emits 2.6009 kg CO₂-e per litre, reported under Scope 1. The value is derived from heating oil’s energy content of 37.3 GJ/kL and the combined emission factor of 69.73 kg CO₂-e/GJ in Table 8 of the NGA Factors 2025. It applies to organisations running oil-fired boilers, furnaces and space heating they own or control. Per unit of heat, heating oil emits roughly 35% more than natural gas, which makes fuel switching a headline abatement option. Upstream fuel-supply emissions add 0.6714 kg CO₂-e per litre under Scope 3.
How to Calculate Heating Oil Emissions
Emissions (kg CO₂-e) = Litres of heating oil × 2.6009
Or in NGA energy terms: E (t CO₂-e) = kL × 37.3 GJ/kL × 69.73 kg CO₂-e/GJ ÷ 1,000.
Worked Example 1: Domestic-Scale Tank
A small site burns through a full 1,000 litre heating oil tank over winter.
1,000 L × 2.6009 = 2,600.9 kg CO₂-e
2.60 tonnes CO₂-e (Scope 1)
Worked Example 2: Commercial Boiler
An office building’s oil boiler consumes 8,500 litres across the year.
8,500 L × 2.6009 = 22,107.7 kg CO₂-e
22.11 tonnes CO₂-e (Scope 1)
Worked Example 3: School Campus
A regional school heats multiple buildings with 15,000 litres of heating oil.
15,000 L × 2.6009 = 39,013.5 kg CO₂-e
39.01 tonnes CO₂-e (Scope 1)
How Heating Oil Compares to Other Liquid Fuels
| Fuel | Scope 1 factor (kg CO₂-e/L) |
|---|---|
| Fuel oil | 2.9314 |
| Diesel (stationary) | 2.7097 |
| Heating oil | 2.6009 |
| Kerosene (non-aviation) | 2.5916 |
| LPG (stationary) | 1.5574 |
All values from NGA Factors 2025, Table 8.
NGER and AASB S2 Reporting
Heating oil combustion is Scope 1 stationary energy under the NGER scheme, reported with Table 8 factors where thresholds apply. Under AASB S2, it belongs in your disclosed Scope 1 inventory — and because oil heating is a prime fuel-switching candidate, it often features in the transition plan section of the same climate statement.
Related Emission Factors
Frequently Asked Questions
Disclaimer
This page is provided for general information, not professional or compliance advice. The factor shown is reproduced from the official publication cited above, and while we work to keep it current, government factors change — the publication is always the authoritative source.
- Before using this value in any formal reporting — including under the National Greenhouse and Energy Reporting Act 2007 — confirm it against the current official publication and the methods specified by the Clean Energy Regulator.
- NetNada is independent of the Australian Government, DCCEEW, and the Clean Energy Regulator. Government data is Crown copyright, Commonwealth of Australia.