IRS Mileage Rate 2026: 72.5 Cents, Then 76 Cents From July 1
Last updated November 5, 2026 · Written by the EIN Registration filing team
2026 business mileage calculator
An estimate only, not tax advice. Nothing you enter is saved.
2026 mileage rates
| Period | Business | Charity | Medical or military moving |
|---|---|---|---|
| January 1 to June 30, 2026 | 72.5 cents | 14 cents | 20.5 cents |
| July 1 to December 31, 2026 | 76 cents | 14 cents | 23.5 cents |
| 2025 | 70 cents | 14 cents | 21 cents |
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Start Now →How to claim the mileage rate
- Keep a log as you go. Record the date, where you went, the business purpose and the miles. A log written at the time is what holds up if the IRS asks.
- Split the year at July 1. Multiply miles driven through June 30 by 72.5 cents and miles from July 1 by 76 cents.
- Add parking and tolls. Business parking fees and tolls are deducted on top of the rate.
- Choose the method in the first year. For a car you own, you generally have to use the standard mileage rate in the first year you use it for business if you want the option later. The IRS explains the rules, including for leased cars, in Publication 463.
Who uses the mileage rate
Self-employed people, sole proprietors and single-member LLCs use it on Schedule C. Businesses often use it to reimburse employees. Most employees cannot deduct their own unreimbursed miles. If you travel overnight for work, see the 2026 per diem rates too.
Quick answers
What is the IRS mileage rate for 2026?
For business use, 72.5 cents a mile from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026. The IRS raised it mid-year because fuel prices went up.
Why are there two rates for 2026?
The IRS set 72.5 cents in Notice 2026-10, then raised the business and medical rates from July 1 in Announcement 2026-11. Use the rate for the date each trip was made.
Did the charity rate change?
No. It is 14 cents a mile all year, because the law sets it, not the IRS.
Can employees deduct mileage?
Most employees cannot deduct unreimbursed mileage on their federal return. The rate matters to them mainly as what many employers use to reimburse driving.
What was the mileage rate for 2025?
70 cents a mile for business, 21 cents for medical and military moving, and 14 cents for charity.
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Related guides
- Per Diem Rates 2026: GSA Standard and IRS High-Low Rates The GSA standard rates for both federal years that touch 2026, and the IRS high-low rates for businesses.
- LLC to S Corp: How to Make the Switch An LLC can be taxed as an S corporation by filing Form 2553. Who qualifies, the deadline, and what changes.
- Business Bank Account Requirements: What You Need What banks generally ask for when you open a business account, by business type.
- EIN for a Sole Proprietor: Why Most Get One, and When It Becomes Mandatory Most sole proprietors get an EIN to keep their SSN off W-9s, to open a business account, and to be ready to hire. It becomes mandatory with the first employee. What the SS-4 asks a sole proprietor.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.