IRS standard mileage rate for 2026
The 2026 IRS business mileage rate is 70 cents per mile ($0.70/mile). Multiply your documented business miles by this rate to calculate your standard mileage deduction. You still need a mileage log — the rate simplifies the calculation but not the recordkeeping requirement.
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On this page: 2026 rates — all three categories · How to calculate your deduction · Rate history (2020–2026) · Mid-year rate changes · Gig workers and rideshare · Schedule C · Records still required · Related lookups · FAQ
2026 IRS standard mileage rates
| Purpose | 2026 rate per mile | Who uses it |
|---|---|---|
| Business driving | $0.70 (70¢) | Self-employed, freelancers, sole proprietors — Schedule C, Line 9 |
| Medical and moving (active-duty military only) | $0.21 (21¢) | Schedule A (medical) or Form 3903 (military moving) |
| Charitable driving | $0.14 (14¢) | Set by statute; does not change annually |
The business rate is the one that applies to self-employed individuals and freelancers. The 70¢ rate covers gas, depreciation, insurance, oil, maintenance, and repairs — you cannot deduct these separately when using the standard rate.
MileIQ — Automatically log every business mile at the 2026 rate
MileIQ logs every drive automatically, you swipe business or personal, and it calculates your deduction at the current IRS rate. Annual report ready at tax time.
How to calculate your standard mileage deduction
Standard mileage deduction formula
- Total business miles × $0.70 = deductible amount
Examples at the 2026 rate
- 3,000 business miles × $0.70 = $2,100
- 8,000 business miles × $0.70 = $5,600
- 15,000 business miles × $0.70 = $10,500
- 25,000 business miles × $0.70 = $17,500
At a 22% effective tax rate, 10,000 business miles generates a $7,000 deduction saving approximately $1,540 in taxes. At 25,000 miles the deduction reaches $17,500, saving approximately $3,850.
IRS business mileage rate history (2020–2026)
| Tax year | Business rate per mile | Notes |
|---|---|---|
| 2026 | $0.70 (70¢) | Current year |
| 2025 | $0.70 (70¢) | |
| 2024 | $0.67 (67¢) | |
| 2023 | $0.655 (65.5¢) | |
| 2022 (Jul–Dec) | $0.625 (62.5¢) | Mid-year increase |
| 2022 (Jan–Jun) | $0.585 (58.5¢) | |
| 2021 | $0.56 (56¢) | |
| 2020 | $0.575 (57.5¢) |
Use the rate that was in effect for the year you drove the miles — not the current year's rate. For 2022, if you drove miles in January–June use 58.5¢; July–December use 62.5¢. Verify historical rates at IRS.gov.
Mid-year rate changes
In unusual circumstances, the IRS issues mid-year rate adjustments. This happened in 2022 when fuel prices spiked. For years with two rates, you must apply each rate to the miles driven in the corresponding period — you cannot average them across the full year.
Mid-year changes are rare. Check IRS announcements in June/July if fuel prices have changed significantly during the year.
Gig workers and rideshare drivers
Rideshare drivers (Uber, Lyft), delivery drivers (DoorDash, Instacart, Amazon Flex), and other gig workers can use the 70¢/mile rate for business driving. Business miles include:
- Miles driven while a passenger is in the vehicle (or while carrying a delivery)
- Miles driven from your location to pick up a passenger or delivery
- Miles driven between jobs on the same shift
Miles driving from home to your first pickup of the day are generally commuting, not business. Many rideshare apps provide a mileage summary — verify the total against your own log, as app summaries may not capture all qualifying miles.
Where to report on Schedule C
Report the standard mileage deduction on Schedule C, Line 9 (Car and Truck Expenses). In Part IV of Schedule C (or the corresponding part of the instructions), you'll answer vehicle questions including:
- Total miles driven during the year
- Business miles driven during the year
- Whether you have written evidence supporting the mileage (yes/no)
- Whether the evidence is contemporaneous (yes/no)
Records still required even with the standard rate
The standard rate eliminates the need for gas receipts and maintenance records, but you still need a mileage log. Without log documentation, the mileage deduction is not supportable on audit.
- Mileage log with date, destination, business purpose, and miles per trip
- Annual odometer readings (start and end of year)
- The IRS rate source for the year (save a link to the IRS announcement)
TurboTax Self-Employed — Apply the 2026 mileage rate automatically on Schedule C
TurboTax Self-Employed uses the current IRS rate automatically, compares standard vs actual methods, and guides you through every Schedule C vehicle question.
FAQ
What is the 2026 IRS standard mileage rate?
The 2026 IRS business mileage rate is 70 cents per mile ($0.70). The medical/moving rate for active-duty military is 21 cents per mile. The charitable driving rate is 14 cents per mile. The 70¢ business rate is used by self-employed individuals on Schedule C, Line 9.
How do I calculate my mileage deduction using the standard rate?
Multiply your total business miles for the year by $0.70. Example: 10,000 business miles × $0.70 = $7,000 deduction. You still need a mileage log for each trip. Report on Schedule C, Line 9.
Does the IRS change the mileage rate every year?
Yes, typically. The IRS announces new rates annually, usually in December for the following year. In some years (like 2022), the IRS has issued mid-year adjustments. Always use the rate for your specific tax year — using the wrong year's rate is a common error.
Do I still need a mileage log if I use the standard rate?
Yes. The standard rate eliminates the need for gas and maintenance receipts, but you still need a mileage log with dates, destinations, and business purposes for each trip. Without a log, the deduction is not supportable on audit.
Can I use the standard mileage rate if I drive for rideshare or delivery?
Yes. Rideshare and delivery gig workers can use the 70¢/mile business rate for qualifying business miles. Keep a mileage log or use your app's mileage summary (verified against your own records). Report on Schedule C, Line 9.
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Last reviewed: April 14, 2026