What is the IRS standard mileage rate for 2026?

For business use, 72.5 cents per mile for travel from January 1 through June 30, 2026, and 76 cents per mile for travel from July 1 through December 31, 2026. The medical and moving rate is 20.5 cents, then 23.5 cents. The charitable rate is 14 cents all year.

Why did the 2026 mileage rate change in the middle of the year?

The IRS revised the optional standard mileage rates for the second half of 2026 in Announcement 2026-11, citing recent increases in the price of fuel.

Which rate do I use for a trip?

The rate in effect on the date you drive. Miles driven before July 1, 2026 use the January to June rate, and miles driven on or after July 1 use the July to December rate.

Does the mileage rate include gas and maintenance?

The business rate is meant to cover the variable and fixed costs of operating a car, including gas, maintenance, repairs, insurance and depreciation. Parking fees and tolls for business trips can generally be claimed separately. Check Publication 463 for details.

Can I use the standard mileage rate and actual expenses together?

Generally you pick one method for a vehicle, not both on the same vehicle for the same period. The rules about when you can switch are in IRS Publication 463, so ask your tax professional before changing methods.

2026 IRS standard mileage rates

Published October 3, 2026. Rates checked against IRS pages on that date.

The IRS business standard mileage rate for 2026 is 72.5 cents per mile for travel from January 1 through June 30, and 76 cents per mile for travel from July 1 through December 31. The IRS raised the rate mid-year because of higher fuel prices.

2026 and 2025 standard mileage rates

IRS standard mileage rates in cents per mile, 2025 and 2026
Use	2025 (full year)	2026: Jan 1 to Jun 30	2026: Jul 1 to Dec 31
Business	70¢	72.5¢	76¢
Medical or moving	21¢	20.5¢	23.5¢
Charitable	14¢	14¢	14¢

Cents per mile. The charitable rate is set by statute, so it does not change with fuel prices. Moving expenses are deductible only in limited cases, such as for certain members of the Armed Forces.

What each rate covers

Business: driving your own car for work, such as visiting clients, running business errands, or traveling between work sites. It does not cover commuting from home to a regular workplace.
Medical or moving: driving for medical care, or as part of a move for which the expenses are deductible.
Charitable: driving while providing free services to a qualifying charity.

The rate applies by the date of travel, so a year with trips on both sides of July 1 uses two rates.

Standard mileage rate vs. actual expenses

There are two ways to deduct business use of a car.

Standard mileage rate: multiply your business miles by the IRS rate. The rate is built to cover gas, maintenance, insurance and wear on the car. You can still claim business parking and tolls separately. The paperwork you need is a good mileage log.
Actual expenses: add up what the car really cost to run (fuel, repairs, insurance, depreciation and so on) and deduct the business-use share. You need receipts for the costs and a log that shows what share of your driving was for business.

Both methods need a mileage record. The IRS has rules about when you can choose each method and when you can switch, so read Publication 463 or ask your tax professional. The mileage log basics are on our page about what an IRS mileage log needs.

What are your business miles worth?

Estimate the standard mileage deduction for your business driving. Move the slider or type your own numbers.

Business miles per week

Weeks you drive per year

48 allows for about four weeks off.

7,200 business miles a year

$5,472.00

standard mileage deduction at 76¢ a mile

2026: 72.5¢/mi Jan–Jun, 76¢/mi Jul–Dec. This estimate uses the current rate. Standard mileage rates for 2026 per the IRS (IRS standard mileage rates; Announcement 2026-11). It is an estimate of the deduction, not a tax saving, and not tax advice.

Download on the App Store

Split the year at July 1

If you know your business miles before and after July 1, 2026, this applies the rate for each period.

Business miles, Jan 1 to Jun 30

Business miles, Jul 1 to Dec 31

Period	Value
Jan to Jun at 72.5¢	$2,175.00
Jul to Dec at 76¢	$2,280.00
6,000 miles	$4,455.00

Estimates only, not tax advice. Standard mileage rates per the IRS (IRS standard mileage rates).

How SimpliExpense handles the math

SimpliExpense detects each drive in the background, sorts it Business or Personal, and totals your business miles in a report that includes the date, miles, business purpose and places. It values business miles at a mileage rate you can review and set in Settings, so check that it matches the IRS rate for your travel dates.

Because the app keeps the log as you drive, you spend your time on the purpose of each trip rather than on a spreadsheet.

IRS sources

IRS: Standard mileage rates (current and prior-year rates)
Notice 2026-10, 2026 standard mileage rates, and news release IR-2025-128 (December 29, 2025): 72.5 cents business, 20.5 cents medical and moving, 14 cents charitable, for January 1 to June 30, 2026
Announcement 2026-11, Internal Revenue Bulletin 2026-29 (July 13, 2026): revised rates of 76 cents business, 23.5 cents medical and moving, 14 cents charitable, for July 1 to December 31, 2026
IRS Publication 463, Travel, Gift, and Car Expenses

SimpliExpense provides record-keeping tools. This page is general information, not tax, legal, or accounting advice. Confirm how the rules apply to you with a tax professional.