Summary: The 2026 IRS standard mileage rate is 72.5 cents per mile for business miles driven January 1 through June 30 and 76 cents for miles driven July 1 through December 31, after a mid-year increase (Announcement 2026-11). Medical and military-moving miles are 20.5 then 23.5 cents; charitable miles are 14 cents all year. Self-employed filers and gig workers choose each year between the standard rate and the actual-expenses method, whichever yields the bigger deduction, and must keep a contemporaneous log with date, destination, business purpose, and miles.
How the mileage deduction works in 2026
The IRS lets you deduct vehicle costs two ways. The standard mileage rate multiplies your business miles by a cents-per-mile figure the IRS sets each year. The actual expenses method adds up what you really spent (gas, insurance, maintenance, depreciation, lease payments) and deducts the business-use percentage. You pick the method that gives the bigger deduction each year, and you can switch methods year to year with some restrictions.
2026 is unusual: the IRS raised the rate mid-year for the first time since 2022. Business miles driven January 1 through June 30 use 72.5 cents; miles driven July 1 through December 31 use 76 cents (IRS Announcement 2026-11, amending Notice 2026-10). That means your 2026 mileage log needs two totals, not one. Medical and military-moving miles split the same way (20.5 to 23.5 cents); charitable miles stay at the statutory 14 cents all year.
The deduction is worth your marginal tax rate times the deduction amount. At a 22 percent marginal rate, 12,000 business miles under the 2026 split rates produce roughly a $8,970 deduction and about $1,973 of tax savings. For gig drivers and freelancers, mileage is often the single largest Schedule C deduction.
Worked example
A rideshare driver logs 6,000 business miles in the first half of 2026 and 6,000 in the second half. Standard method: 6,000 times $0.725 = $4,350, plus 6,000 times $0.76 = $4,560, for a total deduction of $8,910. Actual expenses: $3.40/gal gas at 26 mpg over 12,000 miles = $1,569 in fuel, plus $1,800 insurance, $900 maintenance, and $4,200 depreciation = $8,469 total, times 80 percent business use = $6,775. The standard method wins by $2,135. At a 22 percent marginal rate, that is $470 more tax saved.
2026 IRS standard mileage rates
Download the IRS-style mileage log template (CSV): date, odometer readings, destination, and business purpose, the four items the IRS requires for each trip.
| Use | Jan 1 - Jun 30, 2026 | Jul 1 - Dec 31, 2026 | Source |
|---|---|---|---|
| Business | 72.5 cents/mi | 76 cents/mi | IR-2025-128; Announcement 2026-11 |
| Medical / military moving | 20.5 cents/mi | 23.5 cents/mi | Announcement 2026-11 |
| Charitable | 14 cents/mi | 14 cents/mi | Fixed by statute (Sec. 170(i)) |
Guides
- IRS Standard Mileage Rate 2026: The Split-Year Rates Explained: The 2026 IRS standard mileage rate is 72.5 cents for Jan-Jun and 76 cents for Jul-Dec business miles. Why the rate changed mid-year and how to split your log.
- Mileage Deduction vs Actual Expenses: Which Wins in 2026: Standard mileage vs actual expenses for 2026: the math for cheap cars, expensive cars, leased vehicles, and high-mileage drivers, with break-even examples.
- IRS-Compliant Mileage Log: Template and the 4 Required Items: What the IRS requires in a mileage log, a free CSV template, app vs paper options, and why reconstructed logs fail audits.
- Can W-2 Employees Deduct Mileage in 2026? The Rules: Why W-2 employees generally cannot deduct mileage in 2026, the exceptions (reservists, officials, Armed Forces), and what to do instead.
- Employer Mileage Reimbursement Rules: Accountable Plans in 2026: How employer mileage reimbursement works in 2026: accountable vs nonaccountable plans, the 60/120-day rules, and the 2026 IRS rates to use.
Related tools
- IRS Tax Penalty Calculator: estimate what late filing or late payment costs
- MACRS Depreciation Calculator: depreciate the business vehicle itself under MACRS
- HSA Contribution Calculator: max out triple-tax-advantaged health savings
- Uber Driver Pay Calculator: see what gig driving really nets per hour
Data current as of October 2026. Sources: IRS IR-2025-128, IRS Announcement 2026-11, IRS Publication 463. This tool gives rough estimates for planning only and is not tax, legal, or financial advice.