In Short
The 2026 business standard mileage rate is 72.5 cents a mile from January 1 to June 30 and 76 cents from July 1 to December 31; it was 70 cents for all of 2025 [1][2]. 12,000 business miles spread evenly over 2026 come to about $8,912. Medical miles are 20.5 cents, then 23.5 cents, and charity miles 14 cents [1].
How to Use the Mileage Deduction Calculator
- Enter your business miles for the year. For 2026, switch on the split if you know how many were before and after July 1.
- Add medical and charity miles if you itemize.
- To compare methods, enter total miles driven and the car's yearly costs: gas, insurance, repairs and depreciation.
- Or tap Say It All: “My business miles were 12,000, medical miles 500, charity miles 300, total miles 18,000 and gas cost 3,000.”
- Download the Excel mileage log to record every trip as it happens.
The Formula
The standard rate covers gas, insurance, repairs and depreciation in one number. The actual-expense method adds up the real costs and keeps the business share.
- 2026 business deduction = miles Jan 1 – Jun 30 × $0.725 + miles Jul 1 – Dec 31 × $0.76
- 2025 business deduction = business miles × $0.70
- Without a split, 2026 miles are spread over the year by days (181 of 365 before July 1)
- Actual-expense deduction = (gas + insurance + repairs + depreciation + other) × business miles ÷ total miles
- Business parking and tolls are deductible on top of either method
Worked Examples
| Scenario | Inputs | Result |
|---|---|---|
| Sales rep, 2026, no split | 12,000 business miles | ≈ 5,951 miles × 72.5¢ + 6,049 miles × 76¢ = $8,912 |
| Busier second half, 2026 | 5,000 miles before July 1, 7,000 after | $3,625 + $5,320 = $8,945 |
| Same miles in 2025 | 12,000 business miles | 12,000 × 70¢ = $8,400 |
| Actual expenses vs standard rate, 2026 | 15,000 business of 20,000 total miles; $10,600 of car costs | Standard $11,140 vs actual $7,950 (75% business use): the standard rate is $3,190 higher |
Illustrative examples, not projections. Figures use the tax year shown and the assumptions above.
What Is the IRS Mileage Rate for 2026?
For business driving it is 72.5 cents a mile from January 1 to June 30, 2026, and 76 cents from July 1 to December 31, 2026 [1][2]. The IRS raised the rate mid-year in Announcement 2026-11, so trips are valued at the rate in effect on the day you drove. Medical and moving miles for active-duty military went from 20.5 to 23.5 cents; charity miles stayed at 14 cents, which is set by law [1].
For 2025 the rates were 70 cents for business, 21 cents for medical and 14 cents for charity [1].
Standard Mileage Rate or Actual Expenses?
The standard rate is simple: miles times the rate, plus business parking and tolls [3]. The actual-expense method adds up gas, oil, repairs, tires, insurance, registration and depreciation or lease payments, then keeps the business share [3]. Newer, pricier or less fuel-efficient cars sometimes come out ahead with actual expenses; high-mileage drivers of economical cars usually do better with the standard rate.
For a car you own, the standard rate has to be chosen in the first year the car is used for business; you can switch to actual expenses later. For a leased car, choosing the standard rate locks it in for the whole lease [3].
What Records Does the IRS Require for Mileage?
The IRS asks you to back up the deduction with adequate records: for each trip, the date, the destination, the business purpose and the miles, recorded at or near the time [3][4]. A log kept in a notebook, a spreadsheet or an app all work. The free Excel mileage log on this page has those columns and applies the right 2026 rate to each date.
Commuting between home and a regular workplace is personal driving and doesn't count [4]. The Zentavos app tracks your miles automatically, so each trip is logged as it happens.
Frequently Asked Questions
How much is the mileage deduction for 10,000 miles in 2026?
About $7,426 if the miles are spread evenly through 2026, between the 72.5-cent rate before July 1 and 76 cents after. All 10,000 miles after July 1 would be $7,600; all before would be $7,250.
Why are there two mileage rates in 2026?
The IRS raised the business rate from 72.5 to 76 cents a mile from July 1, 2026, and the medical rate from 20.5 to 23.5 cents [1]. Trips before July 1 use the first rate, trips after use the second.
Can I deduct mileage if I take the standard deduction?
Business mileage on Schedule C, yes: it is a business expense, not an itemized deduction. Medical and charity miles count only if you itemize, and medical expenses only above 7.5% of AGI.
Does driving to work count as business mileage?
No. Commuting from home to a regular workplace is personal. Driving from your workplace to a client, or between work locations, usually counts [4].
What do I need in a mileage log?
The date, starting point and destination, the business purpose and the miles of each trip, recorded at or near the time [4]. The Excel log on this page has those columns.
Sources
- Standard mileage rates — Internal Revenue Service
- IRS sets 2026 business standard mileage rate at 72.5 cents per mile (Notice 2026-10) — Internal Revenue Service
- Topic no. 510, Business use of car — Internal Revenue Service
- Publication 463, Travel, Gift, and Car Expenses — Internal Revenue Service
Official sources only: the IRS, SSA, BLS and other government agencies. Read how Zentavos researches.