Status: The official IRS mileage rate 2026 has not been announced yet. This guide uses 2025 data and reasonable estimates and will be updated as soon as the IRS releases the 2026 notice (expected December 2025).
Quick Answer: IRS Mileage Rate 2026
The IRS mileage rate for 2026 (standard mileage rates) will be announced in December 2025. Based on recent trends, the business mileage rate is expected to be around 72¢ per mile (estimate), allowing self-employed individuals and business owners to claim valuable mileage tax deductions. This guide explains how the rates work, how to calculate your 2026 mileage deduction, and how to stay compliant with IRS rules.
- Business: TBA (expected to be around 72¢/mile, estimate)
- Medical/Moving: TBA
- Charitable: 14¢/mile (fixed by law)
Calculate Your 2026 Deduction → — enter your estimated business miles and instantly see your potential 2026 mileage deduction.
On This Page
- 2026 IRS mileage rates overview
- How to calculate your 2026 deduction
- Who qualifies for mileage deductions
- How to track mileage for taxes
- IRS mileage rate history
- Mileage FAQs and edge cases
What Is the IRS Mileage Rate for 2026?
The IRS standard mileage rate is the amount per mile taxpayers can deduct when calculating vehicle-related tax deductions. Updated annually, the 2026 mileage rate will allow you to deduct costs of operating a vehicle for business, charitable, medical, or moving purposes. Using the standard mileage deduction simplifies your taxes by eliminating the need to track actual vehicle expenses like gas, maintenance, insurance, and depreciation.
2026 Standard Mileage Rates (To Be Announced)
| Purpose | 2026 Rate | 2025 Rate | Change |
|---|---|---|---|
| Business | TBA | 70¢/mile | TBA |
| Medical/Moving* | TBA | 21¢/mile | TBA |
| Charitable | TBA | 14¢/mile | TBA |
*Moving expense deductions are only available for active-duty military members.
When Will the IRS Announce 2026 Mileage Rates?
The IRS announces mileage rates for the following year in mid-to-late December. Based on historical patterns for the 2026 standard mileage rate announcement:
- Expected Announcement: December 15–20, 2025
- Effective Date: January 1, 2026
- Where Published: IRS.gov Notice section (example: 2025 mileage rate release)
- Who It Affects: Self-employed individuals, contractors, gig workers, and business owners claiming mileage deductions for 2026
How to Calculate Mileage for Taxes in 2026
Calculating your mileage deduction for 2026 is straightforward with the standard mileage rate method. It comes down to a simple formula.
Basic Calculation Formula
Total Deduction = Business Miles Driven × IRS Standard Rate
How Do You Figure Mileage for Taxes in 2026?
To figure your mileage for taxes, add up all of your qualifying business miles for the year and multiply that total by the IRS mileage rate for 2026 once it is announced. The result is your total 2026 mileage deduction using the standard mileage method.
Real-World Example
Sarah, a real estate agent, drives for business purposes:
- Total miles driven in 2026: 15,000 miles
- Business miles: 12,000 miles
- Personal miles: 3,000 miles
- Assumed 2026 business rate for this example: 72¢ (estimate; the actual 2026 rate will be updated once announced)
Sarah's Deduction: 12,000 × $0.72 = $8,640
What Counts as Business Mileage?
Deductible Business Mileage Includes:
- Driving between work locations
- Meeting with clients or customers
- Business errands (bank, post office, supplies)
- Travel to conferences or training
- Driving to temporary work locations
NOT Deductible:
- Commuting from home to regular workplace
- Personal errands during business trips
- Weekend personal use of business vehicle
Who Qualifies for the 2026 IRS Mileage Deduction?
Not everyone can claim the IRS mileage deduction. Here's who qualifies for 2026 mileage tax deductions and common misconceptions:
Eligible Taxpayers
Self-Employed & Business Owners
- Sole proprietors
- LLC members
- S-Corp owners
- Partnership partners
- Independent contractors
Gig Economy Workers
- Uber/Lyft drivers
- DoorDash/Instacart shoppers
- Amazon Flex drivers
- TaskRabbit taskers
- Freelance professionals
For more on how the IRS treats gig work, see the IRS Gig Economy Tax Center.
Specific Professionals
- Real estate agents
- Outside sales representatives
- Consultants
- Home healthcare providers
- Traveling nurses
Other Eligible Groups
- Active-duty military (moving expenses)
- Volunteers for qualified charities
- Medical appointment travel (with limitations; see IRS Publication 502)
Real-World Examples by Profession
- Rideshare and delivery drivers (Uber, Lyft, DoorDash, Instacart) – frequent trips between pickups, dropoffs, and hotspots.
- Real estate agents – showings, open houses, client meetings, and property inspections.
- Field-service providers (plumbers, electricians, HVAC, IT consultants) – driving between customer locations throughout the day.
- Home healthcare providers and traveling nurses – visits to patients' homes and medical facilities.
- Sales reps and consultants – traveling to client sites, conferences, and offsite meetings.
2026 Mileage Deductions for Uber & Delivery Drivers
If you drive for Uber, Lyft, DoorDash, Instacart, Amazon Flex, or other gig platforms, the 2026 mileage rate will likely be one of your biggest tax deductions. In general, you can deduct miles that are directly tied to accepting and completing gigs:
- Driving to your first pickup after going online in the app
- Miles between pickups and dropoffs, including "deadhead" miles
- Trips to purchase supplies directly related to driving (phone mounts, chargers, delivery bags)
Not Deductible: commuting to a non-gig job, purely personal errands, or detours for personal reasons.
Because gig drivers often rack up tens of thousands of miles per year, using an automatic tracker like DriveLog helps ensure every eligible mile is captured and categorized correctly in case of an audit.
2026 Mileage Deductions for Contractors & Trades
Contractors and tradespeople—like plumbers, electricians, HVAC technicians, landscapers, and general contractors— can usually deduct miles driven between job sites, to suppliers, and to client meetings.
- Driving between multiple job sites in a single day
- Trips to suppliers, warehouses, and hardware stores for materials
- Travel to estimates, inspections, or permitting offices
Generally Not Deductible: commuting from home to a single, long-term job site that functions as your regular workplace or personal errands unrelated to your business.
Automatic tracking with DriveLog makes it easier to separate business and personal trips and generate mileage logs that align with IRS requirements, simplifying year-end bookkeeping.
Who Cannot Claim Mileage Deductions?
W-2 Employees (Post-2017 Tax Reform)
- Regular employees can no longer deduct unreimbursed business mileage
- Exception: Certain qualified employees (armed forces reservists, qualified performing artists)
Important: If your employer reimburses you at a rate lower than the IRS standard rate, you cannot deduct the difference.
How to Track Mileage for Taxes in 2026
Proper mileage tracking is essential for IRS compliance and maximizing your 2026 tax deductions. If you're wondering how to track mileage for taxes, the IRS expects you to maintain a complete and accurate mileage log.
IRS Mileage Log Requirements
The IRS requires "adequate records" or "sufficient evidence" to support your deduction. Your mileage log must include:
- Date of each trip
- Starting location
- Destination
- Business purpose
- Odometer readings (beginning and end of trip)
- Total miles driven
Common Tracking Mistakes to Avoid
- Reconstructing logs at year-end — IRS can reject estimated logs
- Round numbers — Suspicious patterns like exactly 100 miles weekly
- Missing documentation — No supporting evidence for business purposes
- 100% business use — Unrealistic unless vehicle is exclusively for business
- Inconsistent methods — Switching between tracking methods
Pro Tips for Maximizing Deductions
- Track everything, categorize later — Better to have too much data
- Photo receipts — Photograph gas receipts for additional documentation
- Calendar integration — Link trips to calendar appointments
- Regular reviews — Weekly review ensures accuracy
- Separate vehicles — If possible, dedicate one vehicle to business
How Do You Prove Mileage to the IRS?
If you're concerned about how to document mileage for taxes or how do you prove mileage to the IRS, detailed records are your best protection. Keep:
- A contemporaneous mileage log (paper or app-based)
- Notes on the business purpose of each trip
- Supporting documents like calendars, client invoices, and receipts
Using an IRS-compliant mileage tracking app like DriveLog makes it much easier to document and prove your mileage if you are ever audited.
IRS Mileage Rate History: Understanding the Trends
Understanding historical rate trends helps predict future changes and maximize your deductions. Here's how rates have evolved:
5-Year Rate History (2021–2025)
| Year | Business | Medical/Moving | Charitable |
|---|---|---|---|
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67.0¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
| 2022 | 58.5¢/62.5¢* | 18¢/22¢* | 14¢ |
| 2021 | 56.0¢ | 16¢ | 14¢ |
*Mid-year adjustment in 2022 due to gas price increases
What Influences Rate Changes?
The IRS considers several factors when setting annual mileage rates:
- Fuel Prices: Primary driver of rate changes
- Vehicle Depreciation: Average decline in vehicle values
- Insurance Costs: Commercial and personal auto insurance trends
- Maintenance Expenses: Parts, labor, and service costs
- General Inflation: Overall economic price increases
Frequently Asked Questions: IRS Mileage Rate 2026 & Tax Deductions
How do you figure out mileage for taxes?
To figure out mileage for taxes, add up all of your qualifying business miles for the year and multiply that total by the IRS mileage rate for 2026 (once announced). This gives you your standard mileage deduction for 2026.
When do the 2026 mileage rates take effect?
The 2026 rates take effect January 1, 2026, and apply to all miles driven during the calendar year, regardless of when you file your taxes.
Can I use different methods for different vehicles?
Yes, if you have multiple vehicles used for business, you can use the standard mileage rate for one and actual expenses for another. However, you must be consistent for each vehicle.
What if I forgot to track some business miles?
While the IRS requires contemporaneous records, you can reconstruct a log using supporting documentation like calendars, emails, and receipts. However, this is risky and may not withstand an audit.
How does mileage reimbursement from my employer affect my deduction?
If your employer reimburses you at the IRS standard rate, you cannot claim an additional deduction. If they reimburse at a lower rate and you're eligible for deductions, you may only be able to claim the difference in certain circumstances.
Do I need to keep paper records?
No, electronic records are acceptable to the IRS. Apps like DriveLog provide IRS-compliant digital logs that are actually preferred since they include GPS verification and timestamps.
Can I deduct mileage for my commute if I work from home sometimes?
Regular commuting is never deductible, even if you work from home some days. However, if your home is your principal place of business, trips to client locations are deductible.
What happens if I'm audited?
If you've maintained accurate, contemporaneous records with a tool like DriveLog, you'll be well-prepared. The app generates IRS-compliant reports that include all required information.
Can gig workers deduct miles between apps?
Yes, if you drive for multiple gig economy platforms, miles driven between different app assignments (like from an Uber dropoff to a DoorDash pickup) are deductible business miles.
How long should I keep mileage records?
Keep mileage logs for at least 3 years from the date you file your tax return. If you claim a loss, keep records for 7 years.
Is there a limit to how many miles I can deduct?
There's no IRS limit on mileage deductions, but excessive mileage might trigger scrutiny. Ensure your mileage is reasonable for your business type and backed by documentation.
Additional Resources
- IRS Publication 463 - Travel, Entertainment, Gift, and Car Expenses
- IRS Publication 502 - Medical and Dental Expenses
- Topic 510 - Business Use of Car
Disclaimer: This article provides general information about IRS mileage rates and deductions. It is not tax advice. Consult with a qualified tax professional for advice specific to your situation.
Last Updated: November 2025
Next Update: Upon IRS announcement (December 2025)
Track Your 2026 Mileage with DriveLog →
If you drive for work in Canada, you can also review the 2026 CRA mileage rate for prescribed per-kilometre allowance details.
