IRS standard mileage rate for 2026
The 2026 IRS business mileage rate is 72.5¢ per mile for January–June and 76¢ per mile for July–December. The IRS increased the rate effective July 1, so 2026 business miles must be split between the two periods.
U.S. federal rates · Updated August 18, 2026
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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 · IRS sources · Related lookups · FAQ
2026 IRS standard mileage rates
| Purpose | Jan. 1–Jun. 30 | Jul. 1–Dec. 31 |
|---|---|---|
| Business driving | 72.5¢/mile | 76¢/mile |
| Medical | 20.5¢/mile | 23.5¢/mile |
| Certain military moving | 20.5¢/mile | 23.5¢/mile |
| Charitable service | 14¢/mile | 14¢/mile |
The July 1 increase was announced by the IRS after fuel prices rose. The charitable rate is fixed by statute and did not change.
MileIQ — Automatically track drives and organize mileage records
MileIQ can detect drives automatically, lets you classify them as business or personal, and can generate mileage reports. For 2026, verify that any deduction calculation applies the correct rate to each half of the year.
How to calculate your standard mileage deduction
For 2026, calculate the two periods separately:
- Business miles driven Jan. 1–Jun. 30 × $0.725
- Business miles driven Jul. 1–Dec. 31 × $0.76
- Add the two amounts, then add any separately deductible business parking fees and tolls
Example: 3,000 business miles in the first half and 5,000 in the second half:
- 3,000 × $0.725 = $2,175
- 5,000 × $0.76 = $3,800
- Total standard-mileage amount = $5,975, before business parking fees and tolls
IRS business mileage rate history (2020–2026)
| Period | Business rate per mile | Notes |
|---|---|---|
| 2026 (Jul–Dec) | 76¢ | Mid-year increase |
| 2026 (Jan–Jun) | 72.5¢ | Original 2026 rate |
| 2025 | 70¢ | |
| 2024 | 67¢ | |
| 2023 | 65.5¢ | |
| 2022 (Jul–Dec) | 62.5¢ | Mid-year increase |
| 2022 (Jan–Jun) | 58.5¢ | |
| 2021 | 56¢ | |
| 2020 | 57.5¢ |
Use the rate in effect when the miles were driven. For split-rate years such as 2022 and 2026, keep enough detail to separate the two periods.
Mid-year rate changes
The IRS sometimes changes mileage rates during the year. In 2026, it raised the business, medical, and certain military-moving rates effective July 1 after fuel prices increased.
Do not use one averaged rate for the entire year. Separate business miles by date and apply 72.5¢ to first-half business miles and 76¢ to second-half business miles.
Gig workers and rideshare drivers
Self-employed rideshare, delivery, and other gig workers can use the business standard mileage rate when the normal rules are met. For 2026, use 72.5¢ for business miles driven through June 30 and 76¢ for business miles driven July 1 or later.
- Miles driven while transporting a passenger or delivery can be business miles
- Miles between business stops during a work period can qualify
- Ordinary commuting remains personal mileage
Platform mileage summaries can be useful supporting records, but compare them with your own records and classify trips based on the actual business purpose.
Where to report on Schedule C
Report the standard mileage deduction on Schedule C, Line 9 (Car and Truck Expenses). Add business parking fees and tolls separately when they qualify.
Schedule C Part IV requests vehicle information when required. If vehicle depreciation or other circumstances require Form 4562, the vehicle information may instead be completed in Form 4562 Part V.
Records still required even with the standard rate
The standard mileage rate makes the calculation simpler, but you still need a mileage log or other records showing your business driving. Keep the date, destination, business purpose, and miles driven. A weekly log can still count as timely under IRS Publication 463.
- Date and destination/place of each business trip
- Business purpose or surrounding facts that establish the purpose
- Business miles or other evidence establishing the amount of vehicle use
- Annual vehicle totals needed for the return
TurboTax — Apply the 2026 mileage rate automatically on Schedule C
TurboTax 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?
For business driving, the 2026 IRS rate is 72.5¢ per mile for January 1–June 30 and 76¢ per mile for July 1–December 31. Medical and certain military-moving mileage is 20.5¢ then 23.5¢. Charitable mileage remains 14¢ for the full year.
How do I calculate my mileage deduction using the standard rate?
Separate 2026 business miles by date. Multiply January–June business miles by $0.725 and July–December business miles by $0.76, then add the results. Business parking fees and tolls can generally be added separately.
Why did the IRS change the mileage rate in the middle of 2026?
IRS Announcement 2026-11 increased the business, medical and moving rates effective July 1, 2026 after recent increases in fuel prices.
Do I still need a mileage log if I use the standard rate?
Yes. You do not need gas or maintenance receipts to calculate the standard mileage deduction, but you still need records showing your business miles, dates, destinations, and business purpose.
Can I use the standard mileage rate if I drive for rideshare or delivery?
Yes. Self-employed rideshare and delivery drivers can use the standard business mileage rate when the normal rules are met. For 2026, use 72.5¢ for business miles driven through June 30 and 76¢ for business miles driven July 1 or later.
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Last reviewed: August 18, 2026