2026 mileage deduction calculator
What is the IRS mileage rate for 2026?
There are two business rates in 2026: 72.5¢ per mile for miles driven January 1 to June 30 (IRS Notice 2026-10), and 76¢ per mile for miles driven July 1 to December 31 (IRS Announcement 2026-11, which raised the rate because of fuel prices). Split your miles by date and multiply each half by its rate.
| Jan-Jun: 4,000 mi × $0.725 | $2900.00 |
| Jul-Dec: 4,500 mi × $0.76 | $3420.00 |
| 2026 standard mileage amount | $6320.00 |
| Using 72.5¢ for the whole year would give | $6162.50 |
Standard mileage method only. Parking and tolls for business trips are added separately. You need a mileage log; this is an estimate, not a tax return.
Last verified October 21, 2026 against IRS: Standard mileage rates, IRS Internal Revenue Bulletin 2026-29 (Announcement 2026-11), IRS Notice 2026-10 (PDF). Fee change tracker · How we verify
Step by step
- Total your business miles for January 1 to June 30, 2026, from your log.
- Multiply by 72.5¢.
- Total your business miles for July 1 to December 31, 2026.
- Multiply by 76¢ and add the two amounts.
Questions
Why are there two mileage rates in 2026?
The IRS set 72.5 cents for 2026 in Notice 2026-10, then raised it to 76 cents for miles on or after July 1, 2026, in Announcement 2026-11, citing higher fuel prices.
Can employees deduct mileage in 2026?
Generally no. Notice 2026-10 says unreimbursed employee travel expenses remain non-deductible as itemized deductions, with exceptions such as some reservists, fee-basis officials, performing artists and eligible educators.
What was the 2025 rate?
70¢ per mile for business use, per the IRS standard mileage rates page.
Do I need a mileage log?
Yes. The IRS expects a record of the date, business purpose and miles for each trip. A spreadsheet log is fine if you keep it as you go.
General information, not tax, legal or accounting advice. Rates change: check the linked official source before you rely on a number. Not yet reviewed by a CPA or EA.
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