IRS Mileage Rate
The 2026 IRS standard mileage rates for business, medical and charity driving, including the July 1 increase, and a calculator for your deduction.
IRS mileage rate calculator (2026)
IRS mileage rates for 2026
The IRS raised the 2026 rates mid-year:
| Period | Business | Medical / military moving | Charity |
|---|---|---|---|
| Jan 1 – Jun 30, 2026 | 72.5¢ | 20.5¢ | 14¢ |
| Jul 1 – Dec 31, 2026 | 76¢ | 23.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
Example: 6,000 business miles in each half of 2026 plus $300 of parking and tolls: 6,000 × $0.725 + 6,000 × $0.76 + $300 = $9,210.
Who can deduct mileage
Self-employed people deduct business mileage on Schedule C (or use actual expenses instead). Employees generally can't deduct unreimbursed mileage on their federal return, but employers often reimburse at the IRS rate tax-free. Keep a log of dates, miles and purpose. Compare driving costs with the MPG calculator.
Common questions
What is the IRS mileage rate for 2026?
72.5 cents per business mile Jan 1–Jun 30 and 76 cents Jul 1–Dec 31.
What is the 2026 medical mileage rate?
20.5 cents until June 30 and 23.5 cents from July 1.
What is the charity mileage rate?
14 cents per mile, set by law.
Sources
More paycheck and tax calculators: IRS 941 · IRS Form 843 · IRS Nonprofit Search · IRS Offer in Compromise
Related
General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.