IRS Mileage Rate 2026
The IRS standard mileage rate for 2026 is 72.5¢ per milefor business driving January 1 – June 30 and 76¢ per mile July 1 – December 31, after a rare mid-year increase (IRS Announcement 2026-11). Here is every 2026 rate, what changed, and a quick calculator.
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: August 2026
Business
76¢
per mile, Jul–Dec 2026 (72.5¢ Jan–Jun)
Medical / Moving
23.5¢
per mile, Jul–Dec 2026 (20.5¢ Jan–Jun)
Charitable
14¢
per mile, all of 2026 (set by statute)
| 2026 Period | Business | Medical / Moving* | Charitable |
|---|---|---|---|
| Jul 1 – Dec 31, 2026 | $0.76 | $0.235 | $0.14 |
| Jan 1 – Jun 30, 2026 | $0.725 | $0.205 | $0.14 |
*Moving mileage is deductible only for active-duty military members relocating under orders. Sources: IRS Notice 2026-10 (Jan–Jun) and Announcement 2026-11 (Jul–Dec). Always use the rate in effect on the date the miles were driven.
Quick Mileage Calculator
Rate: $0.76/mile (Announcement 2026-11)
Deduction or reimbursement value
$760.00
1,000 miles × $0.76/mile
Turn miles into filed deductions
Jupid's AI accountant tracks your business expenses and finds every write-off — mileage included.
Self-employed? This amount is your Schedule C deduction — see the full mileage deduction calculator for multi-category totals.
Employee? This is the maximum your employer can reimburse tax-free — run your numbers in the mileage reimbursement calculator.
How to Use the 2026 Mileage Rate
Log every qualifying mile
Record date, destination, purpose, and miles for each trip — the IRS requires contemporaneous records under IRC §274(d). Commuting from home to a regular workplace never counts.
Apply the rate for the date driven
Miles driven January – June 2026 use 72.5¢ (business); miles driven July – December use 76¢. Split your 2026 log at July 1 before multiplying.
Deduct it or get reimbursed
Self-employed drivers claim the total on Schedule C. Employees can be reimbursed tax-free up to the IRS rate under an employer's accountable plan.
What Changed From 2025 to 2026
| Purpose | 2025 | 2026 Jan–Jun | 2026 Jul–Dec |
|---|---|---|---|
| Business | $0.70 | $0.725 +2.5¢ | $0.76 +3.5¢ |
| Medical / Moving | $0.21 | $0.205 −0.5¢ | $0.235 +3¢ |
| Charitable | $0.14 | $0.14 | $0.14 |
Notice 2026-10 (December 2025) raised the business rate 2.5¢ over 2025 and trimmed medical/moving by 0.5¢. Then Announcement 2026-11 added another 3.5¢ to the business rate effective July 1, 2026, citing higher fuel prices — only the second mid-year increase since 2022. For 10,000 business miles driven in the second half of 2026, that mid-year bump alone is worth an extra $350.
Historical IRS Mileage Rates (2015–2026)
| Period | Business | Medical / Moving | Charitable | IRS Source |
|---|---|---|---|---|
| 2026 (Jul 1 – Dec 31) | 76¢ | 23.5¢ | 14¢ | Announcement 2026-11 |
| 2026 (Jan 1 – Jun 30) | 72.5¢ | 20.5¢ | 14¢ | Notice 2026-10 |
| 2025 | 70¢ | 21¢ | 14¢ | Notice 2025-5 |
| 2024 | 67¢ | 21¢ | 14¢ | Notice 2024-8 |
| 2023 | 65.5¢ | 22¢ | 14¢ | Notice 2023-3 |
| 2022 (Jul 1 – Dec 31) | 62.5¢ | 22¢ | 14¢ | Announcement 2022-13 |
| 2022 (Jan 1 – Jun 30) | 58.5¢ | 18¢ | 14¢ | Notice 2022-3 |
| 2021 | 56¢ | 16¢ | 14¢ | Notice 2021-2 |
| 2020 | 57.5¢ | 17¢ | 14¢ | Notice 2020-5 |
| 2019 | 58¢ | 20¢ | 14¢ | Notice 2019-2 |
| 2018 | 54.5¢ | 18¢ | 14¢ | Notice 2018-3 |
| 2017 | 53.5¢ | 17¢ | 14¢ | Notice 2016-79 |
| 2016 | 54¢ | 19¢ | 14¢ | Notice 2016-1 |
| 2015 | 57.5¢ | 23¢ | 14¢ | Notice 2014-79 |
The business rate has climbed from 57.5¢ in 2015 to 76¢ in late 2026 — a 32% increase driven mostly by vehicle prices, insurance premiums, and fuel. Mid-year adjustments are rare: 2022 and 2026 are the only split years in the last decade, both triggered by fuel-price spikes. Moving mileage has been military-only since 2018.
How the IRS Sets the Standard Mileage Rate
Each December, the IRS publishes the next year's standard mileage rates in a notice (Notice 2026-10 for 2026) based on an annual study of the fixed and variable costs of operating an automobile — fuel, oil, tires, maintenance, repairs, insurance, registration, and depreciation. The business rate reflects the full cost per mile; the medical and moving rate covers only variable costs, which is why it is much lower. The charitable rate is the exception: it is fixed at 14¢ per mile by statute (IRC §170(i)) and only Congress can change it — it has not moved since 1998.
When operating costs move sharply mid-year, the IRS can revise rates before the next annual notice. That happened in 2026: Announcement 2026-11 (published in Internal Revenue Bulletin 2026-29) raised the business rate from 72.5¢ to 76¢ and medical/moving from 20.5¢ to 23.5¢ for miles driven on or after July 1, 2026, citing sustained fuel-price increases. The only other mid-year change in recent history was 2022 (Announcement 2022-13).
Deduction vs. Reimbursement: Two Uses of One Rate
The same cents-per-mile figure serves two different tax purposes, and the mechanics differ:
- Self-employed deduction. Freelancers, gig drivers, and business owners multiply business miles by the rate and deduct the total on Schedule C, reducing both income tax and 15.3% self-employment tax. 12,000 business miles in the second half of 2026 = $9,120 deducted. Use the mileage deduction calculator to run your numbers across all categories.
- Employee reimbursement. Employers use the IRS rate as the ceiling for tax-free reimbursement under an accountable plan. Reimbursements at or below the rate (with a mileage log) are not wages; anything above the rate is taxable. Since the 2018 tax law, W-2 employees cannot deduct unreimbursed mileageon a federal return, so the employer's policy is what matters — model it with the mileage reimbursement calculator.
Either way, the IRS requires a contemporaneous mileage log — date, destination, business purpose, and miles for every trip. A free IRS-compliant log template covers the required fields.
Standard Mileage Rate vs. Actual Expenses
The standard mileage rate is optional. The alternative — the actual expense method — deducts the business-use percentage of every real vehicle cost: gas, insurance, repairs, lease payments or depreciation. The standard rate usually wins for fuel-efficient vehicles with moderate-to-high mileage; actual expenses can win for expensive vehicles driven relatively few business miles.
Two rules to know: you must choose the standard mileage rate in the first year a vehicle is used for business to preserve the option of switching later, and you cannot use the standard rate if you claimed Section 179 or bonus depreciation on the vehicle, or run five or more vehicles at once. See IRS Publication 463 for the full rules.
What's on This Page
Official 2026 Rates
Both halves of the split year, straight from Notice 2026-10 and Announcement 2026-11.
Quick Calculator
Miles × rate for business, medical, or charitable driving in any recent period.
12 Years of History
Every standard mileage rate from 2015 to 2026, with the IRS notice behind each one.
Deduction & Reimbursement
How the one rate works for Schedule C deductions and tax-free employee reimbursements.
Why Use This Reference
Verified against the IRS
Every rate on this page is checked against irs.gov source documents — the notice and announcement numbers are cited so you can verify them yourself.
Handles the 2026 split year
Most references still show one 2026 number. The mid-year increase means using the wrong half costs (or overstates) 3.5¢ on every business mile.
Built for the next step
The rate is only step one. Jump straight into the deduction calculator, the reimbursement calculator, or an IRS-compliant mileage log.
Frequently Asked Questions
Official References
- IRS Notice 2026-10
2026 standard mileage rates effective January 1, 2026: 72.5¢ business, 20.5¢ medical/moving, 14¢ charitable.
- IRS Announcement 2026-11 (IRB 2026-29)
Mid-year increase effective July 1, 2026: 76¢ business, 23.5¢ medical/moving.
- IRS: Standard Mileage Rates
The IRS's official historical table of standard mileage rates.
- IRS Publication 463
Travel, Gift, and Car Expenses — standard mileage vs. actual expenses, record-keeping rules, and reimbursement treatment.
Rates verified against irs.gov in August 2026, including the Announcement 2026-11 mid-year increase effective July 1, 2026. This page provides general information, not tax advice — consult a tax professional for your specific situation.
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