2026 IRS standard mileage rates
| Miles driven | Business | Medical or military moving | Charity |
|---|---|---|---|
| Jan 1 – Jun 30, 2026 | 72.5¢ | 20.5¢ | 14¢ |
| Jul 1 – Dec 31, 2026 | 76¢ | 23.5¢ | 14¢ |
| All of 2025 (for reference) | 70¢ | 21¢ | 14¢ |
The IRS first set the 2026 business rate at 72.5 cents (IR-2025-128), then raised it to 76 cents for miles driven from July 1, 2026, after fuel prices rose (IR-2026-29). Use the rate for the date each mile was driven. That's why a mileage log with dates matters this year (here's a free printable mileage log). The 2027 rate is usually announced in December; this page will add it then.
How the deduction is calculated
Multiply the business miles in each period by that period's rate, then add business parking fees and tolls, which IRS Publication 463 lets you deduct on top of the standard rate. With 6,000 miles in each half of 2026: 6,000 × $0.725 = $4,350, plus 6,000 × $0.76 = $4,560, for $8,910. Add $250 of parking and tolls and the deduction is $9,160.
The deduction lowers your self-employment profit, so it saves two taxes. Self-employment tax falls by 15.3% of 92.35% of the deduction (about 14.1%, while your profit is under the Social Security wage base). Income tax falls at your bracket rate, a little less than the full deduction because of the half-SE-tax and qualified business income deductions. For a single filer with $60,000 of profit, the $9,160 deduction above saves about $2,112 of federal tax: $1,294 of self-employment tax and $817 of income tax. The calculator uses the same 2026 tax engine as our quarterly estimated tax calculator.
Rules to know before you claim it
- Commuting doesn't count. Publication 463 says driving between your home and your regular place of work is a personal commuting expense, no matter how far it is. Trips between clients, to pick up supplies, or between job sites are business miles. And if your home office is your principal place of business, Publication 587 lets you count trips from home to another work location in the same business.
- Choose the standard rate in the car's first year. To use the standard mileage rate for a car you own, you have to use it in the first year the car is available for your business. In later years you can switch between it and actual expenses. For a leased car, you must use it for the whole lease.
- Not with five or more cars at once. The standard rate isn't allowed if you use five or more cars at the same time (for example, a fleet).
- Keep a log. Write down the date, miles, and business purpose of each trip as you go. Odometer readings at the start and end of the year help show total versus business miles.
- Gas, oil, and repairs are included. The rate covers the costs of running the car, so you can't deduct those separately when you use it. Parking and tolls are the exception.
FAQ
What is the IRS mileage rate for 2026?
72.5 cents per mile for business miles driven January 1 through June 30, 2026, and 76 cents per mile from July 1 through December 31, 2026.
How much is 10,000 business miles worth in 2026?
Between $7,250 (all before July) and $7,600 (all after July 1). Split evenly, it's $7,425. As a deduction it saves self-employment tax and income tax, roughly $1,000 to $2,500 of federal tax depending on your bracket.
Do W-2 employees get the mileage deduction?
Generally no. Publication 463 explains that most employees can no longer deduct unreimbursed car expenses, because miscellaneous itemized deductions are suspended (a few groups, such as Armed Forces reservists and qualifying performing artists, still can). This calculator is for self-employed people who report business income on Schedule C.
Can I deduct the rate and my gas?
No. The standard rate already covers gas, oil, maintenance, insurance, and depreciation. You can add business parking and tolls, and the business part of car loan interest if you're self-employed.
Sources: IRS standard mileage rates (IR-2025-128, IR-2026-29), IRS Publication 463 (commuting, first-year rule, five-car rule, parking and tolls), IRS Publication 587 (home office as principal place of business), 2026 tax figures from Rev. Proc. 2025-32 and the 2026 Form 1040-ES. Federal estimate only; state tax is not included. For education and planning, not tax advice. Last checked November 6, 2026.