Updated November 1, 2026 for the 2026 tax year
2026 standard mileage rates
| Use | Jan 1 – Jun 30 | Jul 1 – Dec 31 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical and moving (where allowed) | 20.5¢ | 23.5¢ |
| Charity | 14¢ | 14¢ |
The IRS raised the business rate on July 1, 2026 because of higher fuel costs. Miles driven before July 1 use the old rate. That's why the calculator asks for miles in each half of the year separately.
What counts as business miles
Driving between job sites, to meet clients, to pick up supplies, or to the bank for the business all count. Driving from home to a regular office or shop is commuting and doesn't count. If your home is your main place of business, trips from home to clients or job sites usually do count.
Standard rate or actual expenses
You can deduct either the standard rate per mile or your actual vehicle costs (gas, repairs, insurance, depreciation) times your business-use percentage. To use the standard rate for a car you own, you generally have to choose it in the first year you use the car for business. Business tolls and parking are deductible either way.
Keep a log
The IRS expects a record made at or near the time: date, where you went, why, and the miles. A notebook in the truck or a phone app both work. Without one, the deduction is hard to defend.
Common questions
What is the 2026 IRS mileage rate?
For business driving, 72.5 cents per mile from January 1 to June 30, 2026 and 76 cents per mile from July 1 to December 31, 2026.
Can I use one rate for the whole year?
No. Miles driven before July 1, 2026 use 72.5 cents; miles on or after July 1 use 76 cents.
Is the mileage deduction worth it for a work truck?
Often, especially for high mileage. For an expensive truck with high costs, actual expenses can come out ahead. Run both before you commit, since the choice can lock in for that vehicle.
Sources: IRS Notice 2026-10 (2026 standard mileage rates) and the IRS midyear rate increase effective July 1, 2026; IRS Publication 463.