Checked August 23, 2026

IRS standard mileage rates

Cents per mile, as published by the IRS. In 2026 the business rate changed at mid-year, so the year has two rows.

Period	Business	Medical or moving	Charity
Jul 1 to Dec 31, 2026	76¢	23.5¢	14¢
Jan 1 to Jun 30, 2026	72.5¢	20.5¢	14¢
2025	70¢	21¢	14¢

Source: Standard mileage rates, irs.gov (IR-2024-312, IR-2025-128, Announcement 2026-11).

Business

The rate for miles driven for work, used by the self-employed on Schedule C and by employers that reimburse under an accountable plan. Multiply business miles by the rate for the period in which they were driven. W-2 employees cannot deduct mileage; see below.

Medical or moving

A lower rate for qualifying medical travel and, for active-duty military moves, relocation. Check the IRS page for who qualifies.

Charity

Set by statute rather than by the IRS each year, which is why it stays at 14¢.

Who can use the business rate

W-2 employees cannot deduct mileage. The One Big Beautiful Bill Act (s. 70110) made the suspension of unreimbursed employee expenses permanent, with exceptions for Armed Forces reservists, fee-basis state and local officials, qualified performing artists and impairment-related expenses. The route for an employee is reimbursement by the employer under an accountable plan. The self-employed claim the rate on Schedule C.

From Publication 463: the standard rate must be chosen in the first year a car you own is used for business, and a leased car keeps it for the whole lease. Parking and tolls are deductible on top of the rate; gas, maintenance, insurance and depreciation are inside it. Commuting between home and a regular workplace is never deductible, whatever the distance. Keep records generally three years from the filing date, and car records for each year of the recovery period.

Sources: Notice 2026-10, Announcement 2026-11 (IRB 2026-29), Publication 463.

Using these rates in Odie

Odie’s IRS scheme carries the table above, 2024 to 2026 including both 2026 periods, from irs.gov (checked August 23, 2026). Each trip is priced at the rate of its date, so one 2026 report shows the January to June miles at 72.5¢ and the July to December miles at 76¢ on its Allowance line, labelled “IRS rate, Jan to Jun 2026” and “IRS rate, Jul to Dec 2026”. An override replaces the current year’s rate if your employer reimburses at another figure. Read more on the United States page.