VaneIRS Mileage Rate 2026: 72.5¢, Then 76¢ From July 1
The IRS raised its 2026 mileage rates in the middle of the year because of fuel prices. Business miles driven from January to June are worth 72.5 cents each; from July 1 they are worth 76 cents. Here are all the rates, and a calculator that applies the right one to each half of the year.
Updated 23 October 2026
The 2026 rates
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ per mile | 76¢ per mile |
| Medical, and moving for qualifying service members | 20.5¢ | 23.5¢ |
| Charity | 14¢ | 14¢ |
The charity rate is set by law (section 170(i) of the tax code), which is why it has been 14 cents for years while the others move. The moving rate applies to active-duty members of the Armed Forces moving under orders and, from 2026, certain members of the intelligence community. The rates apply to electric and hybrid cars as well as gasoline and diesel ones.
Calculator
Enter your miles for each half of the year. The calculator applies the rate in force in each half.
- Total at the IRS rates
- --
Arithmetic only, not tax advice. Whether you can deduct or be reimbursed depends on your situation; see IRS Publication 463 or a tax professional.
Who uses the rate
- Self-employed people and business owners can deduct business miles at the standard rate instead of actual car costs, if they keep the records the IRS asks for.
- Employers commonly reimburse employees at the IRS rate. Under an accountable plan, with a record of the trips, that reimbursement is generally not taxed as wages.
- Most employees cannot deduct unreimbursed business miles on their federal return, so the employer's reimbursement is what counts.
- Medical and charity miles count only if you itemize deductions, and medical costs only above the income threshold.
Every one of these depends on a log made at the time: the date, the miles, the places and the business purpose of each trip. Our guide to keeping a mileage log for taxes covers what to record, with the 2026 rates in the UK, Canada and Australia too.
The rates since 2020
| Period | Business | Medical or 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¢ |
| Jul 1 – Dec 31, 2022 | 62.5¢ | 22¢ | 14¢ |
| Jan 1 – Jun 30, 2022 | 58.5¢ | 18¢ | 14¢ |
| 2021 | 56¢ | 16¢ | 14¢ |
| 2020 | 57.5¢ | 17¢ | 14¢ |
Sources
- IRS, Standard mileage rates: every rate in the tables above.
- IRS, IR-2025-128: the January 2026 rates, and that they apply to electric and hybrid cars.
- IRS, Announcement 2026-11 in Internal Revenue Bulletin 2026-29: the July 1, 2026 rates and the reason for them.
- IRS, Publication 463: travel, gift and car expenses, records and reimbursements.
Common questions
What is the IRS mileage rate for 2026?
For business use, 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026. Medical and qualifying moving miles are 20.5 cents, then 23.5 cents from July 1. Charity miles are 14 cents all year.
Why did the IRS change the mileage rate in July 2026?
Because fuel prices rose. Announcement 2026-11 raised the business rate to 76 cents and the medical and moving rate to 23.5 cents for miles driven from July 1, 2026. The IRS did the same in July 2011 and July 2022.
Which rate do I use for a trip in 2026?
The rate in force on the day you drove. Miles from January 1 to June 30 use 72.5 cents for business; miles from July 1 use 76 cents. That is why a mileage log needs the date of every trip.
Does the IRS mileage rate apply to electric cars?
Yes. The IRS says the standard mileage rates apply to fully electric and hybrid cars as well as gasoline and diesel ones.