Checked October 9, 2026
IRS standard mileage rates
Cents per mile, as published by the IRS, back to 2020. In 2026 the business rate changed at mid-year, as it did in 2022, so each of those years 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¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
| Jul 1 to Dec 31, 2022 | 62.5¢ | 22¢ | 14¢ |
| Jan 1 to Jun 30, 2022 | 58.5¢ | 18¢ | 14¢ |
| 2021 | 56¢ | 16¢ | 14¢ |
| 2020 | 57.5¢ | 17¢ | 14¢ |
Sources: Standard mileage rates, irs.gov. The figures for each period come from the IRS notice or announcement linked in the Period column.
Earlier years are listed for late and amended returns and for back-year books; miles are priced at the rate of the period they were driven in. Each period links to the IRS release that set it.
In one sentence: the IRS business standard mileage rate is 72.5 cents per mile from January 1 to June 30, 2026 and 76 cents per mile from July 1 to December 31, 2026; it was 70 cents for all of 2025. Checked October 9, 2026 against irs.gov. To work out an amount, use the IRS mileage calculator.
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, Form 2106.
A worked example
Say you are self-employed and drove 9,000 business miles in 2026: 4,200 of them before July 1 and 4,800 after. The first block is priced at 72.5¢ and the second at 76¢:
| 4,200 mi × 72.5¢ | $3,045.00 |
| 4,800 mi × 76¢ | $3,648.00 |
| Total | $6,693.00 |
|---|
Business parking and tolls are added on top of that figure. The split is by the date of each trip, not by an average rate for the year, which is why the log has to carry dates.
Depreciation component and basis
Part of the business rate stands in for depreciation. Notice 2026-10 puts it at 35¢ per mile for 2026 (33¢ for 2025, 30¢ for 2024). If you use the standard rate on a car you own, that many cents per business mile comes off the car’s basis each year, which matters when you sell it or switch to actual expenses later.
Under the actual expense method, depreciation on a passenger automobile is capped by section 280F. Revenue Procedure 2026-15 gives the limits for a car placed in service in 2026:
| Year of use | With the special depreciation allowance | Without it |
|---|---|---|
| First tax year | $20,300 | $12,300 |
| Second tax year | $19,800 | $19,800 |
| Third tax year | $11,900 | $11,900 |
| Each later year | $7,160 | $7,160 |
Source: Revenue Procedure 2026-15, tables 1 and 2, checked August 28, 2026. The same revenue procedure carries the lease inclusion amounts for a lease beginning in 2026, and Publication 463 chapter 4 explains how both apply.
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 Deduction 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.
Odie is an independent app and is not affiliated with the IRS. Rates are shown for convenience; the irs.gov page is the authority.
Common questions
What is the current IRS mileage rate?
76 cents a mile for business driving from July 1, 2026 (Jul 1 to Dec 31, 2026), up from 72.5 cents for January 1 to June 30, 2026. A trip is priced at the rate in force on the day it was driven.
What are the 2026 medical and charity rates?
Medical or moving: 20.5 cents a mile to June 30 and 23.5 cents from July 1. Charity: 14 cents, which is set by statute and does not change.
Can an employee deduct mileage at this rate?
Most W-2 employees cannot deduct unreimbursed mileage on a federal return; IRS Topic 510 lists the few exceptions. Reimbursement by an employer under an accountable plan reaches the employee tax-free. See accountable plan reimbursement.
What if my log crosses July 1, 2026?
Split it at the date. Miles driven before July 1 use the first-half rate and miles after use the second-half rate; the worked example on this page shows both halves. The IRS mileage calculator does the split for you.
Every business mile, logged as you drive.
Odie records each drive with your car, asks Work or Personal when you park, and prices it at the IRS rate of its date. Free for 40 automatic trips a month.
