IRS Mileage Rate 2026: 76¢ per Mile from July 1
Short answer: the IRS standard mileage rate for business use is 76 cents per mile for miles driven from July 1 to December 31, 2026, and 72.5 cents per mile for miles driven from January 1 to June 30, 2026.
2026 standard mileage rates
| Use | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 |
|---|---|---|
| Business (self-employed and business) | 72.5¢ | 76¢ |
| Medical | 20.5¢ | 23.5¢ |
| Moving (active-duty military only) | 20.5¢ | 23.5¢ |
| Charity | 14¢ | 14¢ |
The IRS announced the July increase in IR-2026-29. The January rates come from IR-2025-128. The charity rate is set by law, so it didn’t change.
How to calculate your 2026 mileage deduction
Multiply your business miles by the rate for the period when you drove them. Because the rate changed on July 1, add the two halves of the year separately.
| Period | Business miles | Rate | Amount |
|---|---|---|---|
| Jan 1 – Jun 30 | 1,200 | $0.725 | $870 |
| Jul 1 – Dec 31 | 1,500 | $0.76 | $1,140 |
| 2026 total | 2,700 | $2,010 |
This is an example, not tax advice. Whether you can use the standard mileage rate, and how much you can deduct, depends on your situation. Check with your tax professional.
Mileage rates by year
| Period | Business | Medical / military moving | Charity |
|---|---|---|---|
| Jul 1 – Dec 31, 2026 | 76¢ | 23.5¢ | 14¢ |
| Jan 1 – Jun 30, 2026 | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
What records the IRS expects
To support a mileage deduction, keep a record made at or near the time of each business trip. IRS Publication 463 covers the details. For each trip, record:
- the date of the trip;
- where you went;
- the business purpose;
- the miles you drove.
Also keep your total miles for the year, for example from start- and end-of-year odometer readings.
Log every mile with one tap
Milevaro records the date, distance and route of each trip with GPS. Mark it Business or Personal, pick a purpose, and export a CSV or PDF mileage log. The app shows your estimated deduction at the rate you choose, including 76¢.
Get Milevaro: first month freeFrequently asked questions
What is the IRS mileage rate for 2026?
For business use, the IRS standard mileage rate is 76 cents per mile for miles driven from July 1 to December 31, 2026, and 72.5 cents per mile for miles driven from January 1 to June 30, 2026.
Why did the IRS change the mileage rate in the middle of 2026?
The IRS raised the business rate from 72.5 to 76 cents per mile effective July 1, 2026 (IR-2026-29). Mid-year changes are rare; the IRS last made one in July 2022, when fuel prices rose sharply.
Which rate do I use for a trip in 2026?
Use the rate for the date of the trip: 72.5 cents per mile for business miles driven January 1 to June 30, 2026, and 76 cents per mile for business miles driven July 1 to December 31, 2026.
What is the 2026 mileage rate for medical, moving and charity driving?
Medical and military moving: 20.5 cents per mile from January 1 to June 30, 2026, and 23.5 cents from July 1 to December 31, 2026. Charity: 14 cents per mile all year; this rate is set by law and doesn’t change.
What records do I need for a mileage deduction?
The IRS expects a timely record of each business trip: the date, where you went, the business purpose and the miles driven, plus your total miles for the year. IRS Publication 463 explains the rules. Milevaro records the date, distance and route automatically and lets you add the purpose.
Rates from IRS.gov, Standard mileage rates (page updated July 28, 2026). Milevaro isn’t a tax adviser; its reports aren’t IRS-certified and don’t guarantee a deduction.