IRS mileage rate 2026
The IRS mileage rate for 2026 is 76 cents a mile for business driving from July 1 through December 31, 2026. For business miles from January 1 through June 30, 2026, it is 72.5 cents. The IRS raised the rate in the middle of the year because of higher fuel prices (IRS Announcement 2026-11).
On this page (10 sections)
The medical and moving rate went from 20.5 to 23.5 cents a mile on the same date. The charity rate stays at 14 cents, because it is set by law. This is not tax advice: check the IRS standard mileage rates page or a tax professional for your situation.
IRS mileage rates for 2026 (business, medical, charity)
| Use of the car | Jan. 1 – June 30, 2026 | July 1 – Dec. 31, 2026 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical or military moving (moving: active-duty military only) | 20.5¢ | 23.5¢ |
| Charity (volunteer driving) | 14¢ | 14¢ |
Sources: IRS Notice 2026-10 (January–June) and Announcement 2026-11 (from July 1). Checked November 12, 2026.
The rates apply to cars, vans, pickups, and panel trucks, including gas, diesel, hybrid, and fully electric vehicles (IR-2025-128). People also call the business rate the federal mileage rate, the standard mileage rate, or the mileage reimbursement rate. It is the same number.
Federal mileage rate by date and year, 2022–2026
Use the rate for the date you drove, not the date you file or get paid. Each row is one period.
| Period | Business | Medical or military moving | Charity | IRS source |
|---|---|---|---|---|
| July 1 – Dec. 31, 2026 | 76 | 23.5 | 14 | Ann. 2026-11 |
| Jan. 1 – June 30, 2026 | 72.5 | 20.5 | 14 | IR-2025-128 |
| 2025 | 70 | 21 | 14 | IR-2024-312 |
| 2024 | 67 | 21 | 14 | IR-2023-239 |
| 2023 | 65.5 | 22 | 14 | IR-2022-234 |
| July 1 – Dec. 31, 2022 | 62.5 | 22 | 14 | IR-2022-124 |
| Jan. 1 – June 30, 2022 | 58.5 | 18 | 14 | IR-2021-251 |
From the IRS table of mileage rates for all years. Our data file with the same rates is described on the data sources page.
So the 2025 mileage rate was 70 cents for business, 21 cents for medical, and 14 cents for charity, all year. The 2024 rate was 67 cents, and the 2023 rate was 65.5 cents. A mid-year change is rare: before 2026, the IRS last did it in July 2022 and, before that, in July 2011.
Calculator: the IRS rate for any date
Enter the date you drove and your miles. The calculator picks the IRS rate in effect on that date and multiplies.
Here is the math the calculator does, so you can check it:
- 1,000 business miles in March 2026: 1,000 × $0.725 = $725.
- 1,000 business miles in August 2026: 1,000 × $0.76 = $760.
- 1,000 business miles in 2025: 1,000 × $0.70 = $700.
For many trips at once, or a company rate, use the mileage reimbursement calculator.
Which 2026 rate to use: before and after July 1
Split your 2026 business miles at July 1. Miles you drove through June 30 get 72.5 cents. Miles you drove on or after July 1 get 76 cents. The IRS ties the new rate to expenses “paid or incurred” on or after July 1, 2026.
Example: a self-employed real estate agent drives 12,000 business miles in 2026, 6,000 in each half of the year.
| Miles | Rate | Amount |
|---|---|---|
| 6,000 (Jan. 1 – June 30) | 72.5¢ | $4,350 |
| 6,000 (July 1 – Dec. 31) | 76¢ | $4,560 |
| Total: 12,000 | — | $8,910 |
Using 76 cents for the whole year would give $9,120, which is $210 too much. Using 72.5 cents for the whole year would give $8,700, which is $210 too little. To split the miles, you need dates in your log. That is one more reason to keep a dated mileage log.
What the business mileage rate covers
The business rate is meant to cover the full cost of running your car: gas, oil, maintenance and repairs, insurance, registration fees, and depreciation (or lease payments). The IRS bases it on a yearly study of the fixed and variable costs of driving (Notice 2026-10).
- What you can add on top: business parking fees and tolls (IRS Publication 463, chapter 4). Parking at your regular workplace doesn’t count.
- What you can’t add: gas, repairs, insurance, depreciation, or lease payments for the same car and year. The rate already includes them.
- Depreciation part: 35 cents of each 2026 business mile counts as depreciation. It lowers your car’s tax basis (33 cents in 2025, 30 cents in 2024, 28 cents in 2023).
If your real costs are higher than the rate, you may be able to deduct actual expenses instead. See standard mileage vs actual expenses. To see what a mile costs you in gas alone, try the gas cost per mile calculator.
Medical, moving, and charity mileage rates
Medical mileage rate
The medical mileage rate for 2026 is 20.5 cents a mile through June 30 and 23.5 cents from July 1. It was 21 cents in 2025 and 2024, and 22 cents in 2023. It covers driving to get medical care, for you or a dependent. You can add parking fees and tolls (IRS Publication 502).
Example: 300 miles to medical appointments in 2026, 150 before July 1 and 150 after. That is 150 × $0.205 + 150 × $0.235 = $30.75 + $35.25 = $66, plus parking.
The catch: medical miles only help if you itemize on Schedule A, and only the part of your total medical costs above 7.5% of your adjusted gross income (AGI) counts.
The medical rate is also the moving rate. Since 2018, only active-duty members of the Armed Forces moving under orders can deduct moving costs. From 2026, this also includes certain members of the intelligence community (Notice 2026-10).
Charity mileage rate
The charitable mileage rate is 14 cents a mile in 2026, the same as in every year of the IRS table, back to 2011. The law sets it (Internal Revenue Code section 170(i)), so the IRS can’t adjust it for gas prices. It applies when you drive your car to do volunteer work for a qualified charity.
Example: 500 miles of volunteer driving × $0.14 = $70, plus parking and tolls. You deduct it only if you itemize, and you need written records of the miles and the charity’s name and dates (IRS Publication 526).
Mileage reimbursement rate for employees
Many employers pay the IRS business rate for miles you drive for work: 76 cents a mile from July 1, 2026. The IRS doesn’t set what an employer must pay. Some employers pay less, and some pay more.
The IRS rate still matters for your paycheck. Under an accountable plan, a reimbursement up to the IRS rate for miles you report to your employer isn’t taxable income. Any amount above the IRS rate goes on your W-2 as wages (IRS Publication 463, chapter 6). Federal employees on official travel get the GSA mileage rate, which has matched the IRS business rate since 2023. Accountable plans, allowances, and the W-2 are covered in employee mileage reimbursement rules.
If you are a W-2 employee and your employer doesn’t reimburse you, you generally can’t deduct those miles on your federal return. The mileage deduction guide explains who can.
Drive for DoorDash, Uber, Lyft, or another app? The rate is the same; which miles count is in gig driver mileage.
What changes when the 2027 rate is announced
The IRS has not announced the 2027 mileage rate yet. Until it does, 76 cents a mile is the current business rate. Here is what to expect:
- When: usually in mid- to late December. The 2026 rate came out on December 29, 2025, the 2025 rate on December 19, 2024, and the 2024 rate on December 14, 2023.
- From when: the new rate applies to miles driven on or after January 1, 2027.
- Your 2026 tax return: stays on the 2026 rates above, even if you file after the 2027 rate is out.
- Charity: 14 cents unless Congress changes the law.
- Mid-year changes: the IRS can change the rate again during 2027, as it did in 2011, 2022, and 2026.
We will update this page, the table, and the calculator on the day the IRS publishes the 2027 rate.
FAQ
What is the IRS mileage rate for 2026?
For business, 72.5 cents a mile from January 1 through June 30, 2026, and 76 cents a mile from July 1 through December 31, 2026. Medical and military moving: 20.5 cents, then 23.5 cents. Charity: 14 cents all year.
Why did the IRS mileage rate change in July 2026?
Because of higher fuel prices. In Announcement 2026-11, the IRS raised the business rate by 3.5 cents and the medical and moving rate by 3 cents, starting July 1, 2026.
Which 2026 rate applies to a trip on June 30 or July 1?
A trip on June 30, 2026, uses 72.5 cents. A trip on July 1, 2026, or later uses 76 cents. What counts is the date you drove.
Is the IRS mileage rate mandatory?
No. The IRS calls it optional: for a deduction, you can use actual car expenses instead, if you qualify. For reimbursement, the IRS doesn’t set what an employer must pay, but the part of a reimbursement above the IRS rate is taxable.
Does the IRS mileage rate apply to electric cars?
Yes. The IRS says the 2026 rates apply to fully electric and hybrid cars as well as gas and diesel ones. There is no separate EV rate.
When will the IRS announce the 2027 mileage rate?
Most likely in mid- to late December 2026. In the last three years, the IRS announced the next year’s rate between December 14 and December 29. We will update this page the same day.
Sources
- IRS, Standard mileage rates (table for all years, page reviewed July 28, 2026): irs.gov
- IRS, Announcement 2026-11, revised rates from July 1, 2026, in Internal Revenue Bulletin 2026-29: irs.gov
- IRS, Notice 2026-10, 2026 standard mileage rates and depreciation per mile: irs.gov (PDF)
- IRS, IR-2025-128, 2026 rates announced December 29, 2025: irs.gov
- IRS, Publication 463, Travel, Gift, and Car Expenses: irs.gov
- IRS, Publication 502, Medical and Dental Expenses: irs.gov
- IRS, Publication 526, Charitable Contributions: irs.gov