IRS standard mileage rates
2026 mileage deduction calculator
Estimate a deduction from the official IRS optional standard mileage rates for 2026. The business rate changed mid-year, so enter miles driven January–June and July–December separately.
How to use this calculator
- Choose the purpose of the trips. Business, medical, charitable, and qualifying moving miles each have their own rate.
- Split the year’s miles at July 1, 2026. The IRS revised the business, medical, and moving rates on that date. Charitable miles stay at 14 cents all year.
- Read the estimated deduction. If you selected business use, the results also show the portion of the 2026 business rate that the IRS treats as depreciation (35 cents per mile), which reduces vehicle basis.
Keep a log with the date, miles, destination, and purpose. This page does not store a log or file anything with the IRS.
Official IRS sources
- IRS Standard mileage rates — current table, including the July 1–December 31, 2026 rates and the January–June rates.
- IR-2025-128 and Notice 2026-10 (PDF) — original 2026 rates effective January 1 (72.5¢ business; 20.5¢ medical/moving; 14¢ charity), and the 35-cent depreciation component.
- Announcement 2026-11, Internal Revenue Bulletin 2026-29 — mid-year revision effective July 1, 2026 (76¢ business; 23.5¢ medical/moving).
Need a mileage log, not just a total?
The Mileage & Vehicle Expense Log ($9) is a spreadsheet for recording trips and vehicle costs during the year. This calculator only applies the IRS rate to a mile total you already have.
Frequently asked questions
What is the IRS standard mileage rate for 2026?
The IRS published two business rates for 2026. From January 1 through June 30, the optional business rate was 72.5 cents per mile (Notice 2026-10 / IR-2025-128). Beginning July 1, the IRS raised the business rate to 76 cents per mile, and the medical and military moving rate to 23.5 cents, in Announcement 2026-11 (Internal Revenue Bulletin 2026-29). The charitable rate stays 14 cents per mile because it is set by statute.
Which rate should I use if I drove all year?
Apply the rate that was in effect when the miles were driven. Enter first-half and second-half miles separately. Using only the 76-cent rate for January–June miles would overstate the deduction.
Can I use the standard mileage rate and also deduct gas and repairs?
Generally no, not for the same vehicle and the same year. The standard rate is meant to cover operating costs such as fuel, maintenance, insurance, and depreciation. If you use the actual-expense method instead, you deduct those costs (and depreciation or lease payments) based on the business-use percentage. Special rules apply if you have already used one method in an earlier year; see IRS Publication 463.
Do I need a mileage log?
Yes, if you want to substantiate the deduction. Keep the date, miles, destination, and business purpose. A contemporaneous log is much easier to defend than a reconstruction at tax time. This calculator only multiplies the miles you enter by the IRS rate; it does not create a record.
Why do you show a depreciation amount for business miles?
Notice 2026-10 states that 35 cents of the 2026 business standard mileage rate is treated as depreciation. That amount reduces your basis in the vehicle. It is not an extra deduction on top of the mileage rate.
Can employees deduct commuting or unreimbursed work mileage?
Commuting between your home and a regular workplace is generally not deductible. Unreimbursed employee mileage is also generally not deductible as an itemized deduction. Certain exceptions still exist (for example, some Armed Forces reservists, fee-basis government officials, and qualifying performing artists). Self-employed people deduct business mileage on Schedule C, not as an itemized employee expense.