Rate & expenses
Trip count and round-trip apply to miles only. Enter total tolls and parking once.
HANDYKIT / FREE TOOLS & GUIDES
IRS Mileage Rates for 2026
Match your miles to the expense date, then calculate. Official IRS sources verified October 30, 2026.
Updated October 30, 2026
2026 IRS mileage rates at a glance
| Period | Business | Medical / eligible moving | Charity |
|---|---|---|---|
| Jan 1–Jun 30, 2026 | 72.5¢ | 20.5¢ | 14¢ |
| Jul 1–Dec 31, 2026 | 76¢ | 23.5¢ | 14¢ |
Verified against IR-2025-128, Notice 2026-10 and Announcement 2026-11. Moving eligibility is limited to qualifying active-duty military and certain intelligence-community moves. These are mileage rates, not tool fees.
Commuting from home to your regular workplace is not reimbursable/deductible business mileage.
Calculate my reimbursement → full calculator
Why the rate changed on July 1, 2026
Announcement 2026-11 modifies Notice 2026-10 because of recent fuel-price increases. Its business and medical/moving rates apply to deductible transportation expenses paid or incurred on or after July 1. Earlier expenses retain the earlier rates. For employee allowances, the announcement also distinguishes when the allowance is paid; review its timing rules with payroll.
How to calculate mileage when your trips span both periods
Add each trip with its date and purpose. For a date range crossing July 1, the calculator initially allocates distance evenly by calendar days. That is only an estimate: edit the split to match the actual miles in your log. Do not apply the July rate to all of your annual miles.
Hypothetical business example: 1,000 miles before July and 1,000 after July produce a mileage amount of 1,485 dollars. The calculator can add eligible tolls and parking separately. It does not calculate your income-tax savings.
2026 vs 2025 rates
The 2025 IRS announcement lists 70 cents for business, 21 cents for medical and eligible military moving, and 14 cents for charity. For 2026, business and medical/moving amounts differ by half-year as shown above; charity remains unchanged. Use the year and period when the expense arose, not the year you prepare the return.
Who can use the business rate
Eligible self-employed taxpayers can use standard mileage to calculate business vehicle costs, subject to method-election and recordkeeping rules. Notice 2026-10 generally bars an itemized deduction for unreimbursed employee travel, with an exception for certain educator expenses. Certain reservists, fee-basis state or local officials, performing artists and eligible educators may qualify for adjustments to income under their separate rules. A rate table alone does not establish eligibility.
Mileage reimbursement vs tax deduction
Reimbursement is a payment from an employer; a deduction reduces eligible taxable income. The IRS optional rate is not a universal requirement that every employer pay that amount. Employer policy and applicable state requirements still matter. The calculator supports a custom company rate and labels it separately.
Check the IRS for later guidance before filing. Review this page when the 2027 rates are announced; the calculator currently covers 2025–2026.
Frequently asked questions
What is the IRS mileage rate for 2026?
Business mileage is 72.5 cents per mile Jan–Jun and 76 cents Jul–Dec. Medical and eligible moving rates are 20.5 and 23.5 cents, respectively. Charity is 14 cents all year.
Did the IRS raise the mileage rate in July 2026?
Yes. Announcement 2026-11 increased business and medical/moving rates for applicable expenses on or after July 1, 2026.
What rate do I use for miles driven in December 2026?
Eligible business mileage uses 76 cents per mile; medical and eligible moving use 23.5 cents; charity uses 14 cents.
What is the 2026 medical mileage rate?
20.5 cents per mile before July 1 and 23.5 cents from July 1, 2026, subject to medical-expense eligibility rules.
Is the charity mileage rate still 14 cents?
Yes. The charitable contribution mileage rate remains 14 cents per mile, fixed by statute.
Do employers have to pay the IRS mileage rate?
The IRS rate is optional and is not a universal employer reimbursement mandate. Check employer policy and applicable state requirements.
Related tools and guides
Mileage reimbursement calculator · DoorDash mileage calculator · IRS mileage rates for 2026 · All tools