IRS Mileage Rate 2026
2026 is a split year: 72.5¢ per mile through June 30, then 76¢ from July 1. Enter miles for each half and get your deduction, business, medical, or charity.
Fill the two half-year boxes for an exact split; with only the total box, miles split by days (181/184). Keep a contemporaneous log, date, destinations, business purpose, the IRS requires it.
How the 2026 rates work
IRS Notice 2026-11 set 2026's standard mileage rates, the first mid-year increase in decades:
| Purpose | Jan 1 – Jun 30 | Jul 1 – Dec 31 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical / moving | 20.5¢ | 23.5¢ |
| Charitable | 14¢ | 14¢ (statutory, unchanged) |
Deduction = H1 miles × H1 rate + H2 miles × H2 rate. The rate covers gas, maintenance, depreciation and insurance in one number, you can't also deduct those costs separately when using the standard rate.
Who can use it: self-employed (Schedule C), landlords and gig drivers for business trips; active-military qualified moves for the medical/moving rate. W-2 employees cannot deduct unreimbursed mileage in 2026 (TCJA suspension). Employer reimbursement at these rates is tax-free under an accountable plan.
2025 reference rate: 70¢ business. Source: IRS Notice 2026-11, verified November 2026.
Frequently asked
What is the IRS mileage rate for 2026?
72.5 cents per mile January through June, 76 cents from July 1 for business. Medical/moving is 20.5¢ then 23.5¢; the charitable rate stays 14¢ all year.
Why does the rate change mid-year?
Federal tax law raised the business rate by roughly 12 cents for 2026, effective July 1, so 2026 mileage logs are split by trip date. Couriers and field crews log the two halves separately for exactly this reason.
Can W-2 employees deduct mileage in 2026?
No, unreimbursed employee expenses are suspended federally through 2026. Ask your employer to reimburse; reimbursement at the IRS rate is tax-free when trips are documented.