IRS standard mileage rates
| Year | Business | Medical or moving* | Charity |
|---|---|---|---|
| 2026, Jul 1 to Dec 31 | 76¢ | 23.5¢ | 14¢ |
| 2026, Jan 1 to Jun 30 | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
Cents per mile. *Moving rates apply only to qualifying moving expenses. For 2024 and 2025 that generally meant qualifying active-duty military moves; beginning in 2026, certain intelligence-community employees may also qualify. See IRS Topic 455.
Why 2026 has two rates
The IRS raised the standard mileage rates partway through 2026. Miles driven from January 1 through June 30 use the first rate, and miles driven from July 1 use the higher one. If you drove 3,000 business miles in each half of 2026, that's 3,000 × $0.725 = $2,175 plus 3,000 × $0.76 = $2,280, for $4,455 in total.
How the mileage deduction is worked out
When the standard mileage method applies, multiply your eligible miles by the IRS rate for the date you drove them. The business rate covers the cost of running the car, like gas, oil, repairs and insurance, so those generally aren't claimed on top of it. Qualifying business parking fees and tolls can be deducted separately.
Not every trip counts. Ordinary commuting between home and your regular workplace generally isn't deductible. Self-employed people deduct business miles on Schedule C, while most employees can't deduct unreimbursed work mileage on their federal return (many employers reimburse it instead). Whether you qualify, and whether the standard rate or actual expenses works better for you, depends on your situation. Keep a log of each trip's date, miles, destination and business purpose, and check with a tax professional if you're not sure.
Mileage reimbursement
Some employers reimburse mileage at the IRS business rate, but they can use a different rate under their own policy. You can use the same math, the miles you drove for work times the rate for when you drove them, but this calculator doesn't decide what your employer owes you.