IRS Mileage Rate 2026 Calculator
Claim Your Standard Mileage Deduction
Calculate your 2026 IRS mileage deduction for business, medical, moving, or charity driving. Updated for the new 70¢/mile business rate effective January 1, 2026.
Calculate Your 2026 IRS Mileage Deduction
The IRS standard mileage rate lets you deduct vehicle expenses without tracking every receipt. For 2026, the rates are:
- ✅ Business: 70¢ per mile (up from 67¢ in 2025)
- ✅ Medical or Moving: 22¢ per mile (for qualified active-duty military)
- ✅ Charity: 14¢ per mile (set by statute, unchanged)
Our calculator helps you:
- ✅ Estimate your total mileage deduction for 2026
- ✅ Compare actual expenses vs. standard mileage method
- ✅ Track multiple trip purposes (business + charity + medical)
- ✅ Understand IRS record-keeping requirements
- ✅ Plan for quarterly estimated tax adjustments
Mileage Deduction Calculator
Enter your miles driven for each purpose to calculate your total 2026 IRS deduction.
2026 IRS Mileage Rates: What Changed?
Official Rates Effective January 1, 2026
The IRS announced the 2026 standard mileage rates in late 2025. Here’s the complete breakdown:
| Purpose | 2026 Rate | 2025 Rate | Change |
|---|---|---|---|
| Business | 70.0¢/mile | 67.0¢/mile | +3.0¢ |
| Medical or Moving* | 22.0¢/mile | 21.0¢/mile | +1.0¢ |
| Charity | 14.0¢/mile | 14.0¢/mile | No change |
*Moving deduction only available for active-duty military under TCJA rules.
Why Did the Business Rate Increase?
The IRS adjusts mileage rates annually based on data from AAA, the Department of Energy, and other sources tracking:
- Fuel costs: Average gas prices nationwide
- Insurance rates: Auto insurance premium trends
- Maintenance & repairs: Labor and parts cost inflation
- Depreciation: Vehicle value loss over time
The 3¢ increase for 2026 reflects higher vehicle operating costs across the U.S. economy.
Who Can Use the Standard Mileage Rate?
You may use the standard mileage rate if you:
- ✅ Own or lease the vehicle used for business
- ✅ Are not using 5+ vehicles simultaneously for business (fleet rules)
- ✅ Did not claim depreciation using a method other than straight-line
- ✅ Did not claim a Section 179 deduction on the vehicle
- ✅ Did not claim actual expenses after 1997 for a leased vehicle
Important: You cannot use the standard rate for Uber/Lyft if you claimed actual expenses in prior years for that vehicle. Choose one method per vehicle per year.
Standard Mileage vs. Actual Expenses: Which Is Better?
When Standard Mileage Wins
Choose the standard rate if:
- You drive a fuel-efficient or newer vehicle (lower actual costs)
- You don’t want to track every receipt and repair
- Your business use is under 50% of total miles
- You lease your vehicle (simpler documentation)
Example: 10,000 business miles × $0.70 = $7,000 deduction. No receipts needed beyond mileage log.
When Actual Expenses Wins
Choose actual expenses if:
- You drive an older, high-maintenance vehicle
- You have high fuel costs (truck, rural area, heavy traffic)
- You can document all expenses meticulously
- Your business use exceeds 50% of total miles
Example: $4,200 gas + $1,800 insurance + $900 repairs + $2,100 depreciation = $9,000 total × 60% business use = $5,400 deduction. More work, potentially higher deduction.
How to Switch Methods
| Vehicle Type | First Year | Later Years |
|---|---|---|
| Owned | Choose standard OR actual | Can switch from standard to actual, but NOT actual to standard |
| Leased | Choose standard OR actual | Must stick with your first-year choice for entire lease term |
Pro Tip: Calculate both methods in Year 1. If actual expenses are higher, use actual. If standard is higher (or close), use standard for simplicity.
Frequently Asked Questions: IRS Mileage 2026
Is the 70¢/mile rate for all business driving?
Yes, the 70¢/mile rate applies to all qualified business driving in 2026. This includes client meetings, job sites, business errands, and travel between work locations. Commuting from home to your regular workplace does NOT qualify.
Do I need to keep a mileage log?
Yes. The IRS requires contemporaneous records: date, destination, purpose, and miles for each business trip. Use a notebook, app, or spreadsheet. Without documentation, your deduction may be disallowed in an audit.
Can I deduct commuting miles?
Generally no. Driving from home to your regular workplace is personal commuting. However, driving from your regular workplace to a second job site, client location, or business errand DOES qualify as business miles.
What if I use my car for both business and personal?
Only deduct the business percentage. Example: 12,000 total miles, 7,200 business = 60% business use. Multiply your deduction by 60%. Keep a log showing total miles and business miles separately.
Does the mileage deduction reduce self-employment tax?
No. The mileage deduction reduces your net business income on Schedule C, which lowers your federal income tax. However, self-employment tax (15.3%) is calculated on net profit BEFORE the mileage deduction. Plan accordingly.
Need More Tax Help for 2026?
Our calculator estimates your mileage deduction. For filing, use IRS Form 1040 Schedule C (business) or Schedule A (charity/medical). We recommend keeping digital records with apps like MileIQ or Everlance.
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