IRS Mileage Rate 2026
This tool helps you estimate mileage value using the IRS Mileage Rate 2026 for common driving categories. It is useful for self-employed workers, business owners, taxpayers tracking medical travel, and people logging charitable miles.
For 2026, the IRS standard mileage rates are 72.5 cents per mile for business use, 20.5 cents per mile for medical use, and 14.0 cents per mile for charitable service. The IRS also applies 20.5 cents per mile to qualified moving travel for certain eligible people.
Business
$0.725
per mile
Self-employed, gig workers, business owners
Medical
$0.205
per mile
Trips to doctors, hospitals, pharmacies
Charitable
$0.14
per mile
Volunteer work for qualifying nonprofits
IRS Mileage Rates by Year (2020–2026)
Filing back taxes or checking an older reimbursement? Use the rate for the year the miles were driven, not the current year's rate. The IRS updates business and medical rates annually based on a study of vehicle operating costs; the charitable rate is fixed by statute at 14 cents per mile. In 2022, rates changed mid-year (IRS Notice 2022-13) in response to rapidly rising fuel prices.
| Year | Business | Medical | Charitable |
|---|---|---|---|
| 2026 (current) | 72.5¢/mi | 20.5¢/mi | 14¢/mi |
| 2025 | 70¢/mi | 21¢/mi | 14¢/mi |
| 2024 | 67¢/mi | 21¢/mi | 14¢/mi |
| 2023 | 65.5¢/mi | 22¢/mi | 14¢/mi |
| 2022 (Jul–Dec) | 62.5¢/mi | 22¢/mi | 14¢/mi |
| 2022 (Jan–Jun) | 58.5¢/mi | 18¢/mi | 14¢/mi |
| 2021 | 56¢/mi | 16¢/mi | 14¢/mi |
| 2020 | 57.5¢/mi | 17¢/mi | 14¢/mi |
Source: IRS.gov annual standard mileage rate notices. Verify the applicable rate at IRS.gov before filing.
How to Use This Calculator
Choose the trip type that matches your driving
Most users will select business, medical, or charitable mileage. In some cases, qualified moving mileage may also apply.
Enter the total number of miles driven
Use miles that were actually driven for the allowed purpose, not your full yearly vehicle mileage.
Check that your trip qualifies
Business driving is not the same as commuting. Medical mileage must be tied to qualified medical care. Charitable mileage must relate to service for a qualified charity.
Multiply miles by the correct rate
The calculator does this for you automatically.
Review the result in dollars
The final number shows the mileage value for reimbursement planning or deduction estimates, depending on your situation.
Keep a written mileage log
Good records matter. Track the date, miles, purpose of the trip, and where you went.
What This Calculator Measures
This calculator measures the dollar value of eligible miles using the official IRS mileage rate for 2026. It does not estimate fuel costs or wear and tear from market averages. It simply applies the correct IRS cents-per-mile amount to the miles you enter.
Standard mileage rate
The fixed rate the IRS allows per mile for certain driving uses. Instead of adding up many separate vehicle costs, you apply one set amount per mile.
Business mileage
Miles driven for business use, such as client visits, job sites, supply runs, or other work travel. Regular commuting from home to your normal workplace is generally not business mileage.
Medical mileage
Miles driven for qualified medical care, such as trips to doctors, hospitals, or pharmacies when the travel meets IRS rules.
Charitable mileage
Miles driven while giving unpaid service to a qualified charitable organization. The charitable rate is set by law, not by the annual operating cost study used for other rates.
Moving mileage
For 2026, the moving rate is 20.5 cents per mile, but it only applies to qualified moving situations allowed under IRS rules, including certain active-duty military members.
Formula and Logic
The calculator uses a very simple idea:
Miles driven × IRS rate = mileage valueBusiness
72.5¢
per mile
Medical
20.5¢
per mile
Charitable
14.0¢
per mile
A practical tip: the result is only as good as your mileage log. Many people remember the trip but forget the exact miles or business purpose. A simple log kept weekly is usually far easier than trying to rebuild a full year of trips later.
Quick Reimbursement Examples
| Miles Driven | Business | Medical | Charitable |
|---|---|---|---|
| 100 miles | $72.50 | $20.50 | $14.00 |
| 500 miles | $362.50 | $102.50 | $70.00 |
| 1,000 miles | $725.00 | $205.00 | $140.00 |
| 5,000 miles | $3625.00 | $1025.00 | $700.00 |
| 10,000 miles | $7250.00 | $2050.00 | $1400.00 |
Example Calculations
Example 1: Business driving
Inputs
Result
$72.50
This could fit a short series of client visits, field calls, or delivery-related business travel.
Example 2: Medical travel
Inputs
Result
$51.25
A useful example for someone making repeated trips to treatment, a specialist, or a pharmacy.
Example 3: Charitable service
Inputs
Result
$56.00
This may apply to volunteer driving done directly for a qualified charity.
Understanding Your Results
Your result is the mileage value based on the category you selected and the miles you entered. It is not always the same thing as the amount you will definitely deduct or receive.
Business mileage result
Shows the value of your qualified business miles at the 2026 business rate. Helps with expense planning, self-employment recordkeeping, and reimbursement estimates.
Medical mileage result
Shows the value of eligible medical travel at the 2026 medical rate.
Charitable mileage result
Shows the value of volunteer miles driven in the service of a qualified charity.
Important context
The standard mileage rate is optional in many situations, and some taxpayers may instead use actual allowable vehicle expenses if they keep adequate records. Taxpayers using the standard mileage method must follow the applicable rules in Rev. Proc. 2019-46, unless changed by later law.
For business-use vehicles, a portion of the 2026 business standard mileage rate is treated as depreciation — for 2026 that amount is 35 cents per mile. This matters more for detailed tax treatment than for a basic quick estimate.
Common Mistakes to Avoid
Counting normal commuting miles as business miles
Using the business rate for personal errands
Forgetting to record trip dates and purpose
Mixing medical trips with general personal travel
Claiming charitable miles without serving a qualified organization
Assuming reimbursement rules are the same as tax deduction rules
Rounding miles too loosely or guessing from memory
Not checking whether your situation qualifies for the standard mileage method