2026 IRS standard mileage rates
The IRS raised the business and medical rates in the middle of 2026, citing higher fuel prices. Use the rate for the date you drove.
| Purpose | Jan 1 to Jun 30, 2026 | Jul 1 to Dec 31, 2026 |
|---|---|---|
| Business (self-employed and business use) | 72.5¢ per mile | 76¢ per mile |
| Medical and military moving | 20.5¢ per mile | 23.5¢ per mile |
| Charity | 14¢ per mile | 14¢ per mile |
The rates apply to gasoline, diesel, hybrid and fully electric vehicles alike. Source: IRS, Standard Mileage Rates.
Mileage reimbursement formula
Worked examples
1,200 business miles in the second half of 2026
1,200 × $0.76 = $912.00. The same miles driven before July would be 1,200 × $0.725 = $870.00.
Miles spread across the year
600 miles in the first half and 600 in the second: 600 × $0.725 + 600 × $0.76 = $891.00. Keep a log with dates so you can apply the right rate.
What counts as business mileage?
- Counts: driving between work locations, to meet clients, to a temporary work site, or for business errands.
- Does not count: your regular commute from home to your main workplace.
- Keep a log with the date, destination, purpose and miles for each trip. A mileage app or a simple spreadsheet works.
- Employees: your employer may reimburse at any rate it chooses; reimbursements up to the IRS rate under an accountable plan are generally not taxable income.
Want to know what driving really costs you per mile? Combine the gas mileage calculator with the car depreciation calculator.
Frequently asked questions
What is the IRS mileage rate for 2026?
For business use the IRS 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. The medical and military moving rate is 20.5 cents and then 23.5 cents, and the charity rate is 14 cents all year.
How do I calculate mileage reimbursement?
Multiply the business miles by the rate in dollars and add tolls and parking. 1,200 miles at 76 cents is $912.
Is commuting mileage reimbursable?
No. Driving from home to your regular place of work is personal commuting and does not qualify for the business rate.
Do electric cars use the same mileage rate?
Yes. The IRS standard mileage rates apply to fully electric and hybrid vehicles as well as gasoline and diesel cars.
Does my employer have to pay the IRS rate?
Not under federal law. Employers can choose their own rate, though some states, such as California, require employers to reimburse necessary business expenses.
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Last updated October 2026.