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Mileage deduction lookup
Miles driven and purpose — the deductible amount at the correct 2026 rate.
REFERENCE TABLE · TAX · DEDUCTIONS
IRS Mileage Rate 2026: Full Chart & Deduction Calculator
The 2026 IRS mileage rate changed mid-year — and most sites still show the old number. For January through June 2026 the business rate is 72.5¢/mi; from July 1 on, it is 76¢/mi (announced in IRS news release IR-2026-29). The table below tracks every rate back to 2015 — including the 2022 split year — and the lookups compute your deduction or tell you exactly which rate was in effect on any 2026 date. Tip: the history table prints cleanly — Ctrl/Cmd+P for your records.
The 2026 mid-year change
The IRS raised the standard rate on July 1, 2026 to reflect higher vehicle operating costs (news release IR-2026-29). That makes 2026 only the second split-rate year since the 2022 mid-year hike — if you drove for business in both halves, each half uses its own rate. The charity rate stays 14¢/mi: it is set by statute (IRC §170(i)), not by inflation. The depreciation portion of the business rate rose to 35¢/mi (from 33¢ in 2025), and the maximum standard automobile cost for FAVR plans is $61,700.
IRS mileage rates, 2015–2026 (¢ per mile)
Business rates first, then medical/moving, then charity. Rates are effective January 1 unless a mid-year change is noted.
| Year | Business ¢/mi | Medical / moving ¢/mi | Charity ¢/mi |
|---|---|---|---|
| 2015 | 57.5¢ | 23¢ | 14¢ |
| 2016 | 54¢ | 19¢ | 14¢ |
| 2017 | 53.5¢ | 17¢ | 14¢ |
| 2018 | 54.5¢ | 18¢ | 14¢ |
| 2019 | 58¢ | 20¢ | 14¢ |
| 2020 | 57.5¢ | 17¢ | 14¢ |
| 2021 | 56¢ | 16¢ | 14¢ |
| 2022 | 58.5 (Jan-Jun) / 62.5 (Jul-Dec)¢ | 18 (Jan-Jun) / 22 (Jul-Dec)¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2026 | 72.5 (Jan-Jun) / 76 (Jul-Dec)¢ | 20.5 (Jan-Jun) / 23.5 (Jul-Dec)¢ | 14¢ |
Read the table: 2026 is a split year — 72.5¢ applies to miles driven January–June, 76¢ to July–December. The last split was 2022 (58.5¢ → 62.5¢). Charity has been 14¢ for the entire period — Congress has not touched it in decades.
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What rate applied on a date
Pick any 2026 month — the business, medical, and charity rates in effect.
Output · formula · meaning
| Output | Formula | What it means |
|---|---|---|
| Business deduction | miles × $0.76 (Jul–Dec) | $9,120.00 at the default 12,000 miles; $8,700.00 if the miles were January–June. |
| Medical deduction | miles × $0.235 (Jul–Dec) | $117.50 for 500 medical miles — medical miles must be for care, not commuting. |
| Charitable deduction | miles × $0.14 | Volunteer driving only; the 14¢ rate never changes mid-year. |
| Rate on a date | month < 7 → H1 rates; else H2 | July 2026 → 76¢ business, 23.5¢ medical, 14¢ charity. |
Who uses this
- Gig drivers: rideshare and delivery drivers split miles across the mid-year change — January–June miles get 72.5¢, July–December get 76¢, even in the same year.
- Freelancers and solopreneurs: deducting business driving on Schedule C — the standard rate is usually simpler than tracking actual gas, insurance, and depreciation.
- Volunteer coordinators: reimbursing or documenting volunteer miles at the flat 14¢ charity rate — no halves, no updates, just 14¢.
- Military movers: active-duty service members (and certain intelligence-community members) are the only ones who can still deduct moving mileage — 23.5¢/mi after July 1.
Accuracy & limitations
Rates come from IRS news release IR-2026-29 (June 2026) and the matching releases for prior years: the business rate 72.5¢/mi (Jan–Jun 2026) then 76¢/mi (Jul–Dec 2026), medical/moving 20.5¢ then 23.5¢, charity 14¢ all year, depreciation portion 35¢/mi, FAVR maximum $61,700. Historical values match each year's IRS announcement. Rules per IRS Publication 463 (Travel, Gift, and Car Expenses): the standard rate is an average of fixed and variable costs — your actual costs may run higher or lower. Check irs.gov before filing, because rates can change mid-year; the charity rate is statutory (IRC §170(i)) and only Congress can move it. This page is a reference, not tax advice.
Cite this calculatorBright Side Kit. “IRS Mileage Rate 2026 Chart & Calculator.” brightoolbox.com, 2026.
Bright Side Kit. "IRS Mileage Rate 2026 Chart & Calculator." https://brightoolbox.com/irs-mileage-rate-2026/ Accessed October 23, 2026.Frequently asked questions
Why did the 2026 mileage rate change mid-year?
The IRS raised it on July 1, 2026 (news release IR-2026-29) to reflect higher vehicle operating costs — the same trigger as the 2022 mid-year increase (58.5¢ → 62.5¢). Miles driven January–June 2026 use 72.5¢/mi; miles from July 1 on use 76¢/mi. Keep the two halves separate in your log.
Does the standard mileage rate apply to electric vehicles?
Yes — the same rates apply to gas, diesel, hybrid, and electric vehicles. The IRS rate is based on an average of fixed and variable costs across all vehicle types; there is no separate EV rate. Your charging costs count as part of actual expenses only if you claim actual costs instead.
Can W-2 employees deduct unreimbursed mileage?
No. The deduction for unreimbursed employee expenses was suspended for 2018–2025 under the Tax Cuts and Jobs Act (per IRS Publication 463). Self-employed people, freelancers, and business owners deduct on Schedule C instead — employer reimbursements come through accountable plans.
What is the first-year election rule?
You must elect the standard mileage rate in the first year a car is placed in service for business. After that you can switch between standard and actual expenses in later years — but if you claim actual expenses (including depreciation) first, you are locked out of the standard rate for that vehicle.
Can I use the standard rate for a leased car?
Yes, but with a lock: if you elect the standard rate for a leased vehicle in its first year of business use, you must use it for the entire lease — you cannot switch to actual expenses mid-lease (IRS Publication 463).
What records do I need to keep?
The IRS wants a contemporaneous log: the date, the mileage, the destination, and the business purpose of each trip. Estimates written months later do not count. For split years like 2026, tag each entry as H1 or H2 so the right rate applies.