Product
IRS Mileage Rate 2026: 72.5¢, Then 76¢ From July 1
November 21, 2025 • 13 min read
Updated October 2, 2026. Verified against the IRS standard mileage table and Announcement 2026-11.
Quick Answer: IRS Federal Mileage Rate 2026
The 2026 business rate is 72.5 cents per mile from January 1 through June 30 and 76 cents from July 1 through December 31. Keep separate mileage totals for the two periods; do not apply either rate to the whole year.
- Medical/eligible moving: 20.5 cents per mile for January–June; 23.5 cents for July–December.
- Charitable driving: 14 cents per mile throughout 2026.
Source: IRS standard mileage rates. For the practical steps after the change, read how to calculate the 2026 midyear mileage increase.
Calculate your deduction using the split-year example below →
Announcement Timing (2026)
- Annual announcement: December 29, 2025 (IR-2025-128), effective January 1, 2026.
- Midyear revision: Announcement 2026-11 in Internal Revenue Bulletin 2026-29, dated July 13, 2026, effective July 1.
- Reason: the IRS attributes the midyear revision to increased fuel prices.
On This Page
- 2026 IRS mileage rates overview
- How to calculate your 2026 deduction
- Who qualifies for mileage deductions
- IRS mileage log requirements 2026
- IRS mileage rate history
- Mileage FAQs and edge cases
If you drive for work in Canada instead of the United States, read our separate guide to the 2026 CRA mileage rate and prescribed per-kilometre automobile allowance.
Track and classify your business trips with DriveLog on iPhone →
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 allows 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 (Official)
| Purpose | Jan 1–Jun 30 | Jul 1–Dec 31 |
|---|---|---|
| Business | 72.5¢/mile | 76¢/mile |
| Medical/eligible moving* | 20.5¢/mile | 23.5¢/mile |
| Charitable | 14¢/mile | 14¢/mile |
*Moving deductions are limited to qualifying active-duty Armed Forces members and certain intelligence-community members. A rate being available does not itself establish eligibility.
Official IRS Source Details (Reference)
IR-2025-128 announced the initial rates. Announcement 2026-11 modifies Notice 2026-10 for expenses from July 1. The original rates still apply to the first half of the year. Check the IRS rate table for the period relevant to your trips.
How to Calculate Mileage for Taxes in 2026
Basic Calculation Formula
Business mileage deduction = (January–June business miles × $0.725) + (July–December business miles × $0.76).
IRS Mileage Rate 2026 Calculator Steps
- Total qualifying business miles dated January 1–June 30.
- Multiply that subtotal by $0.725.
- Total qualifying business miles dated July 1–December 31 and multiply by $0.76.
- Add the two dollar amounts. Keep both mileage subtotals with your trip records.
When using a calculator, check that it accepts separate totals for each half of 2026 or lets you enter the appropriate rate for each period. A single annual mileage input using one fixed rate will not calculate a mixed-period total correctly.
How Do You Figure Mileage for Taxes in 2026?
Use the dates in your business-trip log to split the mileage. Do not simply divide an annual total in half: your driving may have varied between the two periods. The date you prepare your return does not change the rate applicable to earlier trips.
Real-World Example
Sarah records 15,000 total miles in 2026, including 12,000 qualifying business miles and 3,000 personal miles. Her business log shows:
- January–June: 5,000 × $0.725 = $3,625.
- July–December: 7,000 × $0.76 = $5,320.
- Total business mileage deduction: $3,625 + $5,320 = $8,945.
Using 72.5¢ for all 12,000 business miles would give $8,700, understating this example by $245. These amounts are deductions, not cash refunds.
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.
IRS Mileage Log Requirements 2026: How to Track Mileage for Taxes
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.
For a practical setup workflow, follow this step-by-step guide to track business mileage on iPhone .
IRS Mileage Log Requirements 2026 (What to Record)
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
Is There a Maximum Number of Miles You Can Deduct in 2026?
There is no fixed IRS cap on business miles under the standard mileage method. The practical limit is documentation quality: your miles must be business-related, reasonable for your work, and supported by contemporaneous records.
In other words, high-mileage claims are allowed, but they are more likely to be questioned if your log is incomplete or inconsistent.
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.
If you need a quick estimate first, use the split-year calculation above and then keep records that support the final deduction you claim.
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?
Multiply qualifying January–June 2026 business miles by $0.725 and July–December business miles by $0.76, then add the results. Keep dated trip records supporting both subtotals.
Is there an IRS mileage rate 2026 calculator?
Use the split-year calculation on this page. Any calculator you use should accept separate mileage totals for January–June at $0.725 and July–December at $0.76, or let you calculate each period separately.
What are IRS mileage log requirements for 2026?
Your log should include the date, start and destination locations, business purpose, odometer start/end (or equivalent mileage evidence), and total business miles. Supporting records like calendars and invoices should match the trips you claim.
When do the 2026 mileage rates take effect?
The initial business rate of 72.5 cents applies from January 1 through June 30, 2026. The revised 76-cent rate applies from July 1 through December 31. Do not apply 76 cents to earlier trips.
When was the 2026 IRS mileage rate announced?
The annual announcement, IR-2025-128, is dated December 29, 2025. The midyear revision is Announcement 2026-11 in the July 13, 2026 Internal Revenue Bulletin, effective July 1, 2026.
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 if they are complete and accurate. Apps like DriveLog can make ongoing recordkeeping easier.
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?
The general IRS rule is to keep tax records for three years, with longer periods in specified circumstances. Vehicle basis records may need to be kept longer. A seven-year rule applies to worthless-security or bad-debt loss claims, not every business loss.
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 Announcement 2026-11: midyear revision; IRS record-retention guidance.
- IRS News Release IR-2025-128 - 2026 standard mileage rates announcement
- Notice 2026-10 - official notice with 2026 business, medical/moving, and fixed/variable rate details
- 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: October 2, 2026 (verified against the IRS rate table and Announcement 2026-11)
Next Update: Recheck if the IRS publishes revised mileage
guidance or related deduction-rule changes
