2026 IRS Mileage Rates
| Driving for | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ a mile | 76¢ a mile |
| Medical care, or a military move | 20.5¢ a mile | 23.5¢ a mile |
| Charity | 14¢ a mile | 14¢ a mile |
The IRS raised the business and medical rates on July 1, 2026, the first midyear change since 2022. If you drove 6,000 business miles in each half of the year, they're worth $4,350.00 + $4,560.00 = $8,910.00 at the IRS rates.
The 2027 Mileage Rate
The IRS hasn't announced the 2027 rates yet. It usually does in mid-December, and this page will switch to them the day they're published. Until then the calculator's 2027 option uses the current rates and says it's an estimate. The charity rate stays at 14 cents, since it's fixed by law.
Who Can Deduct Mileage
- Self-employed people deduct business mileage on Schedule C. It lowers both income tax and self-employment tax: 12,000 business miles in 2026 at a 22% bracket are worth about $3,219.14 in federal tax.
- Employees can't deduct unreimbursed mileage. The deduction was suspended from 2018 and ended permanently in 2026. The exceptions, who use Form 2106, are Armed Forces reservists, qualified performing artists, fee-basis state or local officials, and employees with impairment-related work expenses.
- Medical mileage to and from care counts toward medical expenses, deductible if you itemize and only above 7.5% of AGI.
- Charity mileage for volunteer driving is deductible at 14 cents if you itemize.
- Moving mileage is deductible mainly for members of the Armed Forces on active duty moving under military orders.
Mileage Reimbursement
Employers don't have to pay the IRS rate, but many use it as the benchmark because reimbursement up to it is tax-free under an accountable plan. An employee who drove 12,000 miles in 2026 and was paid 65 cents a mile received $7,800.00, $1,110.00 less than the IRS amount of $8,910.00. That gap isn't deductible. Pay above the IRS rate counts as taxable wages. California and Illinois require employers to reimburse necessary work driving.
Standard Rate or Actual Expenses?
If you're self-employed, you can deduct the standard rate or your actual costs: the business share of gas, repairs, insurance, registration and depreciation. To use the standard rate on a car you own, you have to use it in the first year the car is used for business; for a leased car, you have to use it for the whole lease. You can't use it when you run five or more cars at the same time. Either way, keep a log of dates, miles and purpose.
IRS Mileage Rate History
| Year | Business | Medical / military move | Charity |
|---|---|---|---|
| 2026 (Jul–Dec) | 76¢ | 23.5¢ | 14¢ |
| 2026 (Jan–Jun) | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
| 2022 (Jul–Dec) | 62.5¢ | 22¢ | 14¢ |
| 2022 (Jan–Jun) | 58.5¢ | 18¢ | 14¢ |
| 2021 | 56¢ | 16¢ | 14¢ |
| 2020 | 57.5¢ | 17¢ | 14¢ |
| 2019 | 58¢ | 20¢ | 14¢ |
| 2018 | 54.5¢ | 18¢ | 14¢ |
| 2017 | 53.5¢ | 17¢ | 14¢ |
| 2016 | 54¢ | 19¢ | 14¢ |
| 2015 | 57.5¢ | 23¢ | 14¢ |
Cents per mile, from the IRS standard mileage rates table.
Related Calculators
The self-employment tax calculator shows what a mileage deduction does to your self-employment and income tax. The 2027 tax figures page collects the other 2027 amounts as the IRS publishes them.
Frequently Asked Questions
What is the IRS mileage rate for 2026?
For business driving, 72.5¢ a mile from January 1 to June 30, 2026, and 76¢ a mile from July 1 to December 31. For medical care and military moves, 20.5¢ and then 23.5¢. For charity, 14¢ all year.
Why are there two mileage rates for 2026?
The IRS raised the business and medical rates partway through the year, effective July 1, 2026, as it last did in July 2022. Miles driven before July 1 use the January rates, and miles from July 1 on use the new ones, so a log with dates matters.
When will the IRS announce the 2027 mileage rate?
The IRS usually announces the next year's rates in mid-December. This page and its calculator will switch to the 2027 rates the day they are published. Until then, the 2027 option in the calculator uses the current rates and says so.
Can employees deduct mileage they aren't reimbursed for?
Most can't. The deduction for unreimbursed employee expenses was suspended from 2018 and ended for good starting in 2026. Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses can still deduct business mileage on Form 2106. Self-employed people deduct it on Schedule C.
Is mileage reimbursement taxable?
Not when your employer pays no more than the IRS rate under an accountable plan, meaning you report your miles, dates and purpose and return any excess. Reimbursement above the IRS rate, or a flat car allowance with no mileage records, counts as taxable wages.
What does the business mileage rate cover?
Gas, oil, maintenance, repairs, tires, insurance, registration and depreciation. Business parking and tolls are not included and can be added on top. Car loan interest isn't part of the rate either; self-employed people can deduct its business share separately.
Why is the charity mileage rate only 14 cents?
Congress set it in the tax code at 14 cents a mile, so it doesn't rise with costs the way the business and medical rates do. You can deduct parking and tolls on top of it, but only if you itemize.