2026 has TWO business standard mileage rates: 72.5¢ a mile for miles driven January 1 through June 30, 2026, and 76¢ a mile for miles driven July 1 through December 31, 2026. This calculator values each period separately and compares the result against the actual-expense method.
What this includes
What it excludes
The 2026 rule most people get wrong: there is no single 2026 mileage rate. The IRS revised the optional standard rates effective July 1, 2026, so the rate that applies to a trip is decided by WHEN THE MILES WERE DRIVEN — not by when you file. A trip on June 30 is worth 72.5¢ a mile; the same trip on July 1 is worth 76¢. On 25,000 business miles split evenly, using a single 72.5¢ rate for the whole year understates the deduction by $438. Your mileage log now has to show the date of every trip for the rate as well as for substantiation.
How these figures are calculated · IRS standard mileage rates · IRS Publication 463
2026 tax inputs and methodology reviewed by Deepak Middha, Chartered AccountantMethodologyEditorial standards
Five mileage levels, split evenly between the two rate periods. The last column is the point of the table: it is the error a calculator still running a single full-year rate would make.
| Business miles | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 | Total deduction | Blended rate | At 72.5¢ all year | Understated by |
|---|---|---|---|---|---|---|
| 1,000 mi | 500 mi · $363 | 500 mi · $380 | $743 | 74.3¢ | $725 | $17.50 |
| 5,000 mi | 2,500 mi · $1,813 | 2,500 mi · $1,900 | $3,713 | 74.3¢ | $3,625 | $87.50 |
| 10,000 mi | 5,000 mi · $3,625 | 5,000 mi · $3,800 | $7,425 | 74.3¢ | $7,250 | $175.00 |
| 15,000 mi | 7,500 mi · $5,438 | 7,500 mi · $5,700 | $11,138 | 74.3¢ | $10,875 | $262.50 |
| 25,000 mi | 12,500 mi · $9,063 | 12,500 mi · $9,500 | $18,563 | 74.3¢ | $18,125 | $437.50 |
The IRS revised the optional standard mileage rates effective July 1, 2026, so 2026 has two rate periods. The rate that applies to a trip is set by the date the miles were driven — miles driven January 1 through June 30 use the first-half rate, and miles driven July 1 through December 31 use the second-half rate.
| Period | Business | Medical | Qualified moving | Charitable |
|---|---|---|---|---|
| Jan 1 – Jun 30, 2026 | 72.5¢ | 20.5¢ | 20.5¢ | 14¢ |
| Jul 1 – Dec 31, 2026 | 76¢ | 23.5¢ | 23.5¢ | 14¢ |
Which rate applies: the date the miles were driven decides it. A trip on June 30, 2026 uses 72.5¢ a business mile; the same trip on July 1, 2026 uses 76¢. Nothing about your filing date changes this.
The charitable rate is fixed by statute at 14¢ per mile and is not adjusted for inflation, so it is the same in both 2026 periods. Medical and qualified moving rates both rose on July 1, 2026, from 20.5¢ to 23.5¢ a mile.
The moving-expense deduction is suspended for most taxpayers. The qualified moving rate is generally available only to active-duty members of the Armed Forces moving under a military order incident to a permanent change of station.
Travel between home and a regular workplace is commuting, and it is personal however far it is, however early it starts, and however much work equipment is in the car. This is the single most common reason a mileage deduction is reduced on examination, which is why the calculator collects commuting miles and then visibly excludes them rather than quietly ignoring them.
Trips between two work locations are business miles. So are trips to a client, a supplier, the bank or a job site. And if your home is your principal place of business under the home-office rules, the trip from home to a client is a business trip rather than a commute — which is one of the more valuable side effects of qualifying for a home office.
The standard rate is one figure per mile that already includes fuel, maintenance, insurance, registration and depreciation. You track miles and dates, nothing else. The actual-expense method deducts the business-use percentage of your real running costs, which can be larger for an expensive vehicle but needs complete records. You may claim one or the other, never both — deducting fuel separately on top of the standard rate is double-counting.
The first year matters more than any other. To use the standard mileage rate on a car you own, you must choose it in the first year the car is available for business use. If you claim actual expenses with depreciation in that first year, you generally cannot switch to the standard rate for that vehicle in any later year. The choice is effectively permanent, made before you know how the vehicle will actually be used.
Parking and tolls sit outside both methods and are deductible on top of either. More than one vehicle means more than one calculation: each vehicle has its own log, its own business-use percentage and its own method election, so run this tool once per vehicle rather than pooling the miles.
The deduction has to be substantiated by a contemporaneous record showing, for each trip, the date, the destination, the business purpose and the miles. In 2026 the date does double duty: it also decides which of the two rates applies. Records reconstructed after the fact are routinely disallowed on examination.
Read the editorial methodology for how TaxSaveIQ sources and reviews these figures.
2026 has two rates. The optional standard rate for business miles is 72.5¢ per mile for miles driven January 1 through June 30, 2026, and 76¢ per mile for miles driven July 1 through December 31, 2026, because the IRS revised the rates effective July 1, 2026. The date you drove the miles decides which rate applies, so this calculator asks for your miles in each period separately and adds the two deductions together.
Both. Split your log at June 30. Miles driven January 1 through June 30, 2026 are multiplied by 72.5¢ and miles driven July 1 through December 31, 2026 are multiplied by 76¢; the two amounts are added to give your deduction. For example, 1,000 business miles in the first half is $725 and 1,000 in the second half is $760, for a combined deduction of $1,485. Applying a single full-year rate to all of your miles gives the wrong answer.
The medical and qualified moving rates both rose from 20.5¢ to 23.5¢ per mile on July 1, 2026. The charitable rate is set by statute and is not adjusted for inflation, so it stays at 14¢ per mile for the whole of 2026. The moving rate is not generally available: the moving-expense deduction is suspended for most taxpayers and generally remains only for active-duty members of the Armed Forces moving under a military order incident to a permanent change of station.
No. Driving between your home and your regular place of work is personal commuting and is never deductible. Only business miles — driving to clients, job sites, or between work locations — count toward the deduction.
The standard mileage method is simpler and often larger for fuel-efficient cars. The actual-expense method deducts your business-use percentage of real costs (gas, insurance, repairs, depreciation) and can win for expensive vehicles. The two methods have separate requirements: to use the standard rate on a car you own you must choose it in the first year the car is available for business use, and once you claim depreciation under the actual-expense method, switching back is restricted. This tool estimates both so you can compare.
Yes. The IRS requires a contemporaneous record showing the date, destination, business purpose, and miles for each trip. In 2026 the date matters twice over, because it also determines which rate applies to that trip. A mileage-tracking app or a logbook kept throughout the year is the safest way to support your deduction.
Educational estimate only — not tax advice. See IRS Publication 463 and confirm with a tax professional.