IRS standard mileage rates
Rates are in cents per mile and apply to the date you drove. The IRS normally sets them once a year, in December, but it can change them mid-year, as it did on July 1, 2026. Check irs.gov/tax-professionals/standard-mileage-rates before you file.
| Trips driven | Business | Medical or military move | Charity | IRS source |
|---|---|---|---|---|
| Jul 1, 2026 to Dec 31, 2026 | 76¢ | 23.5¢ | 14¢ | IR-2026-29 (Announcement 2026-11) |
| Jan 1, 2026 to Jun 30, 2026 | 72.5¢ | 20.5¢ | 14¢ | IR-2025-128 (Notice 2026-10) |
| Jan 1, 2025 to Dec 31, 2025 | 70¢ | 21¢ | 14¢ | IR-2024-312 (Notice 2025-5) |
Sources: Announcement 2026-11, Internal Revenue Bulletin 2026-29 (July 13, 2026) for the second half of 2026; Notice 2026-10 and IR-2025-128 for January to June 2026; Notice 2025-5 for 2025. Rates last checked on October 12, 2026.
How the calculator works it out
Each trip = miles × IRS rate for that date and purpose ÷ 100, rounded to the cent
Total = sum of all trips
Worked example
A freelancer drives 1,200 business miles in March 2026 and 800 in August 2026, plus 60 miles to medical appointments in September. March is priced at 72.5¢: 1,200 × 0.725 = $870.00. August falls after the July 1 change, so 800 × 0.76 = $608.00. The medical miles are 60 × 0.235 = $14.10. The total is $1,492.10. Using the January rate for the whole year would have understated the August trips by $28.
Keeping a log the IRS will accept
IRS Publication 463 asks for records made at or near the time of each trip showing the date, the destination, the business purpose and the miles. Keep those details in your own notebook or app; this calculator stores only dates, purposes and miles, in your browser.
- Commuting between home and a regular workplace is not business mileage.
- Self-employed people must choose the standard mileage rate in the first year they use a car they own for business; after that they can switch between it and actual expenses (IRS Topic 510).
- You cannot use the standard rate if you run five or more vehicles at the same time.
Questions people ask
What is the IRS mileage rate for 2026?
For business driving it is 72.5 cents a mile from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026. The IRS raised it mid-year in Announcement 2026-11, citing higher fuel prices. Medical and military moving miles went from 20.5 to 23.5 cents; charity stayed at 14 cents.
Which rate do I use for a trip in July 2026?
The rate in force on the date you drove. Trips on or after July 1, 2026 use 76 cents for business; trips before that use 72.5 cents. This calculator picks the rate from each trip’s date, so a log that spans both halves of the year comes out right.
Can I deduct mileage as an employee?
Usually not on your federal return. The IRS says most employees cannot deduct unreimbursed car expenses; the exceptions include Armed Forces reservists, qualified performing artists, fee-basis state or local officials and self-employed people. Employees normally get reimbursed by their employer instead, often at the IRS rate.
Why is the charity rate only 14 cents?
Congress set it in the tax code (26 U.S.C. §170(i)) and it does not change with fuel prices, unlike the business and medical rates, which the IRS sets each year from an annual study of vehicle costs.
Can I add parking and tolls?
Yes. The IRS says business parking fees and tolls are deductible separately, whether you use the standard mileage rate or actual expenses. Add them on top of the total from this calculator.
Does my employer have to pay the IRS rate?
No federal law requires it; the IRS rate is a benchmark many employers adopt. Some states, such as California, require employers to reimburse necessary work expenses. If your employer pays a different rate, enter it in the employer rate box and it replaces the IRS business rate.