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IRS Mileage Rate 2026

Rates for miles driven July 1 to December 31, 2026

Business

$0.76

per mile

Jan 1 to Jun 30: $0.725

Self-employed, gig workers, business owners

Medical and moving

$0.235

per mile

Jan 1 to Jun 30: $0.205

Trips for medical care; moves by active duty military

Charitable

$0.14

per mile

The same all year

Volunteer work for qualifying nonprofits

⚠️ Use the rate for the date each mile was driven. Miles from January 1 to June 30, 2026 use $0.725 business and $0.205 medical and moving (Notice 2026-10); miles from July 1 use $0.76 and $0.235 (Announcement 2026-11). Verify the rates at IRS.gov before filing.

IRS Mileage Rates by Year (2020 to 2026)

Filing back taxes or checking an older reimbursement? Use the rate for the year the miles were driven, not the current rate. The IRS sets the business rate from an annual study of the fixed and variable costs of running a car and the medical rate from the variable costs only; the charitable rate is fixed by statute at $0.14 per mile. Rates changed mid year in 2022 (IRS Notice 2022-13) and again in 2026 (Announcement 2026-11), both times because of rising fuel prices.

YearBusinessMedicalCharitable
2026 (Jul to Dec)76¢/mi23.5¢/mi14¢/mi
2026 (Jan to Jun)72.5¢/mi20.5¢/mi14¢/mi
202570¢/mi21¢/mi14¢/mi
202467¢/mi21¢/mi14¢/mi
202365.5¢/mi22¢/mi14¢/mi
2022 (Jul to Dec)62.5¢/mi22¢/mi14¢/mi
2022 (Jan to Jun)58.5¢/mi18¢/mi14¢/mi
202156¢/mi16¢/mi14¢/mi
202057.5¢/mi17¢/mi14¢/mi

Source: IRS.gov standard mileage rate notices and announcements. Verify the applicable rate at IRS.gov before filing.

Formula and Logic

Miles driven × IRS rate = mileage value

Example: 1,000 business miles driven in March 2026 × $0.725 = $725.00, while the same miles driven in August × $0.76 = $760.00. Use the rate for the date of each trip, so keep the date in your mileage log.

Quick Reimbursement Examples

Values at the rates for miles driven July 1 to December 31, 2026.

Miles DrivenBusinessMedicalCharitable
100 miles$76.00$23.50$14.00
500 miles$380.00$117.50$70.00
1,000 miles$760.00$235.00$140.00
5,000 miles$3,800.00$1,175.00$700.00
10,000 miles$7,600.00$2,350.00$1,400.00

Example Calculations

Example 1: Business driving

Inputs

Miles entered100
Rate used$0.76 per mile (business, Jul to Dec 2026)

Result

$76.00

For a self-employed driver this is the deduction. For an employee it is the most an employer can pay as a tax free mileage allowance under an accountable plan.

Example 2: Medical travel

Inputs

Miles entered250
Rate used$0.235 per mile (medical, Jul to Dec 2026)

Result

$58.75

Medical miles go into the itemized medical expense deduction, which counts only total medical costs above 7.5% of adjusted gross income.

Example 3: Charitable service

Inputs

Miles entered400
Rate used$0.14 per mile (charitable, all of 2026)

Result

$56.00

Only miles driven while volunteering for a qualified charity count. The $0.14 rate is set by statute, so it did not change on July 1, 2026.

Rules That Come With the Standard Rate

The standard mileage rate is optional. You can deduct actual allowable vehicle expenses instead if you keep adequate records, and taxpayers using the standard mileage method must follow the rules in Rev. Proc. 2019-46, unless changed by later law. For a car you own, you must choose the standard rate in the first year the car is used for business; for a leased car, choosing it locks it in for the whole lease, including renewals.

For business use, part of the 2026 business standard mileage rate is treated as depreciation: 35 cents per mile in 2026. It reduces the basis of a car you own, which matters when you sell it, but not for a quick estimate.

Mistakes That Change the Result

✕

Counting the commute to your regular workplace as business miles

✕

Using the January to June rates for miles driven on or after July 1, 2026

✕

Using the 2026 rate for miles driven in an earlier year

✕

Applying the business rate to medical or charity miles

Frequently Asked Questions

What are the IRS mileage rates for 2026?
It depends on when the miles were driven. For July 1 to December 31, 2026: $0.76 per mile for business, $0.235 for medical care and for moving by active duty military, and $0.14 for charity work (Announcement 2026-11). For January 1 to June 30, 2026: $0.725 for business and $0.205 for medical and moving (Notice 2026-10, announced December 29, 2025). The IRS raised the rates on July 1 because of higher fuel prices; the charitable rate did not change.
Has the IRS changed the mileage rate in the middle of a year before?
Yes. In 2022 rising fuel prices led the IRS to raise the business rate from $0.585 to $0.625 and the medical rate from $0.18 to $0.22 for miles driven from July 1 (Notice 2022-13). It did the same in 2026, raising business from $0.725 to $0.76 and medical from $0.205 to $0.235. In both years, use the rate for the date each mile was driven.
Which year's mileage rate should I use for an amended or late tax return?
The rate for when the miles were driven, not when you file. Miles driven in 2025 use the 2025 business rate of $0.70 per mile even on a return you file or amend in 2026, and 2026 miles are split at July 1.
Why is the charitable rate only $0.14 per mile?
It is written into the tax code (section 170(i)), so the IRS cannot adjust it. The business rate comes from an annual study of the fixed and variable costs of running a car, and the medical and moving rate from the variable costs only. That is why the business, medical and moving rates rose on July 1 and the charitable rate did not.
Can employees deduct unreimbursed work mileage in 2026?
Generally no. Most W-2 employees cannot deduct unreimbursed business mileage on their federal return under current law; the exceptions are narrow, such as Armed Forces reservists and certain educator expenses. Employees are paid back by their employer instead, and a reimbursement at or below the IRS rate under an accountable plan is not taxable wages. Self-employed people deduct business miles on Schedule C.
Who can use the 2026 moving mileage rate?
Only members of the military on active duty and certain members of the intelligence community. It is $0.205 per mile for miles driven January 1 to June 30, 2026 and $0.235 from July 1, the same as the medical rate in each period.
What part of the 2026 business mileage rate is depreciation?
35 cents per mile. If you own the car, that amount reduces its basis for every business mile you claim at the standard rate, so 10,000 business miles in 2026 lowers the basis by $3,500.
Do the 2026 IRS mileage rates apply to electric and hybrid vehicles?
Yes. The IRS says the rates apply to fully electric and hybrid cars as well as gasoline and diesel vehicles, so an electric car uses the same business rate, $0.725 for miles driven January to June and $0.76 from July 1, even though it burns no gas.

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