Canada: the CRA rates the calculator uses
| Year | First 5,000 km | After 5,000 km | Yukon, NWT, Nunavut |
|---|---|---|---|
| 2026 | 73¢ | 67¢ | +4¢ |
| 2025 | 72¢ | 66¢ | +4¢ |
| 2024 | 70¢ | 64¢ | +4¢ |
Sources: Automobile and motor vehicle allowances, canada.ca. The figures for each year come from the Finance Canada release linked in the Year column.
For 2026, the CRA treats 73 cents per kilometre for the first 5,000 business kilometres and 67 cents after that as a reasonable allowance: an employer can pay you that much for driving your own car without the payment being a taxable benefit. Add 4 cents to both tiers in Yukon, the Northwest Territories and Nunavut. It is not a deduction; the self-employed deduct the business-use share of actual costs on form T2125. The CRA calculator page has the longer explanation.
United States: the IRS rates the calculator uses
| 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¢ |
Sources: Standard mileage rates, irs.gov. The figures for each period come from the IRS notice or announcement linked in the Period column.
For 2026 the IRS business rate is 72.5 cents per mile to June 30 and 76 cents from July 1. Business miles times the rate, plus parking and tolls, is the deduction under the standard mileage method for the self-employed, and what an employer may reimburse tax-free under an accountable plan. The IRS calculator page has the longer explanation.
Keeping the distance defensible
Whatever the rate, the figure is only as good as the log behind it. Both agencies ask for the date, destination, purpose and distance of each business trip, and the total for the year. Odie records that in the background and produces the report; by hand, start from the mileage log template.
Estimates for record keeping, not tax advice. Your accountant or tax preparer knows your situation.
Questions
Which scheme do I pick?
Is the CRA result my tax deduction?
No. Kilometres times the CRA rate is the allowance an employer can pay you tax-free. If you are self-employed you deduct the business-use share of your actual vehicle costs on form T2125. If you are an employee with a signed T2200 who is not paid an allowance, you also deduct actual costs (line 22900).
Is the IRS result my tax deduction?
For the self-employed on Schedule C using the standard mileage method, yes: business miles times the rate, plus parking and tolls. For a W-2 employee it is what a reimbursement at the IRS rate would be, since unreimbursed employee expenses are suspended; Publication 463 lists the four exceptions.
Does the calculator apply one rate to the whole distance?
Yes. It prices the whole distance at the tiers of the selected year (CRA) or the rate of the selected period (IRS). If your driving spans two years, or the two halves of 2026, run it once per period. The Odie app does this by itself, pricing each trip at the rate in force on its date.
Does anything I type leave this page?
No. The arithmetic runs in your browser. This site sets no cookies and loads no analytics.
Your next work trip can log itself.
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