Fieldmiles

Free tool · Updated for the July 2026 rate change

2026 IRS mileage rate calculator

The IRS business mileage rate changed on July 1, 2026. Enter your business miles for each half of the year to see your standard mileage deduction at the right rates.

Calculate your 2026 deduction

At 72.5¢ per mile
At 76¢ per mile
Jan 1 – Jun 30 deduction $0.00 0 mi × $0.725
Jul 1 – Dec 31 deduction $0.00 0 mi × $0.76
2026 total deduction $0.00

This is an estimate of a standard mileage deduction, not tax advice. Business parking fees and tolls are deductible separately (IRS Topic 510). Ask a tax professional about your situation.

Why 2026 has two mileage rates

The IRS normally sets one standard mileage rate for the whole year. For 2026, it first set the business rate at 72.5¢ per mile in IRS Notice 2026-10. Then, because of recent increases in the price of fuel, it raised the rate to 76¢ per mile for the rest of the year in IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29).

In plain English:

  • Business miles you drove from January 1 through June 30, 2026 count at 72.5¢ per mile.
  • Business miles you drove from July 1 through December 31, 2026 count at 76¢ per mile.
  • You can’t use the higher rate for the whole year. You need your business miles for each half separately, which is why a dated mileage log matters.

The IRS’s standard mileage rates page lists both 2026 rates.

The formula

(Jan 1 – Jun 30 business miles × $0.725)
+ (Jul 1 – Dec 31 business miles × $0.76)
= 2026 standard mileage deduction

Example

A realtor drives 5,200 business miles from January through June and 6,100 business miles from July through December 2026:

  • 5,200 × $0.725 = $3,770.00
  • 6,100 × $0.76 = $4,636.00
  • Total: $8,406.00

All 2026 IRS standard mileage rates

Use Jan 1 – Jun 30Jul 1 – Dec 31
Business 72.5¢76¢
Medical or military moving 20.5¢23.5¢
Charity 14¢14¢

Source: IRS: Standard mileage rates. The charity rate is set by law and stays the same all year (Announcement 2026-11).

2026 mileage rate questions

What is the IRS mileage rate for 2026?

For business driving, the 2026 standard mileage rate is 72.5¢ per mile from January 1 through June 30, 2026, and 76¢ per mile from July 1 through December 31, 2026. Sources: IRS Notice 2026-10, IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29), and IRS: Standard mileage rates.

Why did the IRS change the mileage rate in the middle of 2026?

The IRS raised the rate for the second half of 2026 because of recent increases in the price of fuel. It made the change in IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29), which modifies IRS Notice 2026-10.

Which rate do I use for a drive on July 1, 2026?

Use 76¢ per mile. The new rate applies to business driving costs paid or incurred on or after July 1, 2026. Drives before July 1 use 72.5¢ (IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29)).

Can I use 76¢ for all of my 2026 miles?

No. Miles driven from January 1 to June 30, 2026 use 72.5¢. Only miles driven from July 1, 2026 use 76¢. You need to know how many business miles you drove in each half of the year.

What are the 2026 medical, moving, and charity mileage rates?

Medical and military moving: 20.5¢ per mile from January 1 to June 30, 2026, and 23.5¢ from July 1. Charity: 14¢ per mile all year; that rate is set by law and did not change. Source: IRS: Standard mileage rates.

What records do I need for a mileage deduction?

The IRS requires you to back up your car expenses with adequate records, such as a mileage log made at or near the time of each drive. See IRS Topic no. 510, Business use of car and IRS Topic no. 305, Recordkeeping. A tax professional can tell you what applies to you.

Does Fieldmiles apply both 2026 rates automatically?

Yes. Fieldmiles records each drive’s date, and Pro exports apply 72.5¢ or 76¢ based on that date, so you don’t have to split the year yourself.

Official IRS sources

Rates checked against irs.gov on October 21, 2026.