Rate & expenses
Trip count and round-trip apply to miles only. Enter total tolls and parking once.
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Mileage Reimbursement Calculator (2026 IRS Rates)
Enter your miles and dates. We apply the right 2026 IRS rate, 72.5¢ before July 1 and 76¢ from July 1, and give you a summary you can copy.
Commuting from home to your regular workplace is not reimbursable/deductible business mileage.
The 2026 IRS standard mileage rate is 72.5 cents per mile for business driving from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026 (IRS IR-2025-128 and IR-2026-29).
2026 medical and military moving: 20.5¢ (Jan–Jun), 23.5¢ (Jul–Dec). Charity: 14¢ all year (set by statute).
Reimbursement = miles × rate for each period; e.g., 1,000 + 1,000 business miles across both halves of 2026 = $1,485.
Rates verified on irs.gov: 2026-10-29
2026 IRS mileage rates
| Period | Business | Medical / military moving | Charity | IRS source |
|---|---|---|---|---|
| 2026 Jan 1 – Jun 30 | 72.5¢ | 20.5¢ | 14¢ | IRS IR-2025-128 / Notice 2026-10 |
| 2026 Jul 1 – Dec 31 | 76¢ | 23.5¢ | 14¢ | IRS IR-2026-29 / Announcement 2026-11 |
| 2025 | 70¢ | 21¢ | 14¢ | IRS IR-2024-312 |
Source: IRS standard mileage rates · Notice 2026-10. Rates are selected by the date driven.
How it’s calculated
Miles × rate for each period + tolls + parking = total
For 1,000 business miles Jan–Jun and 1,000 Jul–Dec: $725 + $760 = $1,485.
For a period spanning a rate change, the calculator first estimates miles evenly by calendar days, including both the start and end dates. Replace that estimate with the actual miles from your log. Round-trip doubles the entered distance, and trip count multiplies that distance before splitting.
Employee reimbursement vs self-employed (1099) deduction
Reimbursement is a payment from your employer for work-related travel. Under an accountable plan, documented reimbursements at or below the IRS rate are generally not taxable when the plan’s requirements are met.
A self-employed worker may use eligible business mileage to calculate a deduction on Schedule C. A deduction reduces taxable income; it is not a reimbursement payment. W-2 employees generally cannot deduct unreimbursed mileage federally, with limited exceptions such as reservists.
California and other states
Yes: Labor Code §2802 requires reimbursing necessary business expenses. The IRS rate is commonly used but not mandated; the employer can reimburse actual costs.
California Labor Code §2802 · DIR FAQ · DIR opinion (November 5, 1998)
Illinois and Massachusetts also have rules that can affect work-related expense reimbursement. Requirements depend on the state and the circumstances; check the applicable state guidance and your employer’s policy.
What to record in a mileage log
Record the date, start and end odometer readings or miles, destination, and business purpose. Keep toll and parking receipts with the log. Add each trip above, then export the mileage log as CSV to open it in Excel or another spreadsheet. CSV columns are date, description, purpose, miles, rate (dollars per mile), and amount; tolls and parking appear separately in the summary.
No app is required. A written log or spreadsheet works when it captures the necessary details.
Mileage reimbursement FAQ
What is the IRS mileage rate for 2026?
The 2026 IRS standard mileage rate is 72.5 cents per mile for business driving from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026 (IRS IR-2025-128 and IR-2026-29). 2026 medical and military moving: 20.5¢ (Jan–Jun), 23.5¢ (Jul–Dec). Charity: 14¢ all year (set by statute).
Why are there two 2026 mileage rates?
A mid-year increase took effect July 1, 2026, under Announcement 2026-11. Use the rate for the date the miles were driven.
How do I calculate mileage reimbursement?
Reimbursement = miles × rate for each period; e.g., 1,000 + 1,000 business miles across both halves of 2026 = $1,485. Add eligible tolls and parking separately.
Does California require mileage reimbursement?
Yes: Labor Code §2802 requires reimbursing necessary business expenses. The IRS rate is commonly used but not mandated; the employer can reimburse actual costs. Sources: California Labor Code §2802 · DIR FAQ · DIR opinion (November 5, 1998)
Is mileage reimbursement taxable?
Mileage reimbursement is not taxable under an accountable plan at or below the IRS rate. You must document the business expenses and return any excess reimbursement.
1099 contractor vs W-2 employee: who can deduct mileage?
Self-employed workers generally report eligible business mileage on Schedule C. Employees’ unreimbursed mileage is generally not deductible federally, with limited exceptions such as reservists.
What should a mileage log include? Is an app required?
Record the date, start and end odometer readings or miles, destination, and business purpose. No app is required: a written log or CSV is fine.
Can my company pay a different rate than the IRS?
Yes, use the custom rate field in cents or dollars per mile. The result is labeled “Company policy rate.” Applicable reimbursement requirements still apply.
Is commuting mileage reimbursable?
No. Commuting from home to your regular workplace is not reimbursable/deductible business mileage.
When will the 2027 rate come out?
The IRS usually announces it in late December. This page will be updated.
Related tools
This calculator provides estimates for general information and is not tax advice.