Updated October 2026
2026 IRS mileage rates
The IRS changed the rate partway through 2026, the first mid-year change since 2022. That is the detail most calculators miss: they quote one number for the year. The rate that applies is the one in force on the day you drove.
| Purpose | Jan 1 to Jun 30, 2026 | Jul 1 to Dec 31, 2026 | 2025 |
|---|---|---|---|
| Business | 72.5¢ | 76¢ | 70¢ |
| Medical, military moving | 20.5¢ | 23.5¢ | 21¢ |
| Charity | 14¢ | 14¢ | 14¢ |
Source: the IRS standard mileage rates page. The charity rate is written into the tax code, which is why it has sat at 14 cents for decades while the others move with fuel and insurance costs.
Worked example
A month of client visits in September 2026: 34, 18, 52 and 26 miles, one way, plus $14 of
parking. Paste 34, 18, 52, 26 into the box and tick round trip.
| Step | Working | Result |
|---|---|---|
| Add the trips | 34 + 18 + 52 + 26 | 130 mi |
| Round trip | 130 × 2 | 260 mi |
| Apply the rate | 260 × $0.76 | $197.60 |
| Add parking | $197.60 + $14 | $211.60 |
The same 260 miles driven in May would be 260 × $0.725 = $188.50, plus parking. A log that straddles July 1 needs to be split, and the calculator makes that a two-click job: change the period, read the second figure.
Does 76 cents cover your car?
The rate is an average of the whole cost of running a car: fuel, insurance, maintenance, tires, registration and depreciation. Fuel is the smaller share. At 25 MPG and $3.20 a gallon, gas is 12.8 cents a mile, which leaves 63 cents for everything else.
Who comes out ahead on the standard rate, roughly:
- Older, paid-off, efficient car: well ahead. Low depreciation and low fuel cost.
- New car, high mileage: about even. Depreciation eats most of the margin.
- Large truck or SUV, low mileage: often behind. Insurance and depreciation spread over few miles.
If you are self-employed and suspect you are in the third group, work out your full figure with the cost per mile calculator. The actual-expense method can beat the standard rate, but it needs receipts for everything, fuel included.
What the mileage log needs
The IRS wants a record made at or near the time of the trip, not reconstructed in April. For each business trip: the date, where you went, the business purpose and the miles. Odometer readings at the start and end of the year are expected too. A calendar plus a maps app gets you most of the way. What it will not give you is your real fuel spend, which only comes from logging fill-ups.