IRS Mileage Rate 2026
Written by Muneeb Rana · Last updated 21 October 2026
Quick answer: The IRS mileage rate 2026 for business use is 72.5 cents per mile from January 1 to June 30, then 76 cents per mile from July 1 to December 31. The medical and military moving rate is 20.5 cents, then 23.5 cents from July 1. The charity rate is 14 cents per mile.
TL;DR
- Business: 72.5¢ (Jan-Jun), 76¢ (Jul-Dec 2026).
- Medical/moving: 20.5¢ then 23.5¢; charity 14¢.
- You still need a mileage log.
Here's the IRS mileage rate 2026 at a glance, including the mid-year increase, and how to use it for deductions or reimbursements. Rates are from the IRS standard mileage rates page and Notice 2026-10, checked 21 October 2026.
2026 rates
| Purpose | Jan 1 - Jun 30, 2026 | Jul 1 - Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ / mile | 76¢ / mile |
| Medical / military moving | 20.5¢ / mile | 23.5¢ / mile |
| Charity | 14¢ / mile | 14¢ / mile |
For comparison, the 2025 business rate was 70 cents per mile. Calculate your total with the mileage reimbursement calculator.
How to use the rate
Multiply business miles driven in each period by that period's rate. Self-employed people and gig workers can generally use it instead of actual expenses; employers often use it for tax-free reimbursement under an accountable plan. The rate covers fuel, maintenance, insurance and depreciation, but business parking and tolls can be added. See IRS Topic 510 and Publication 463.
Records you need
A log with date, destination, purpose and miles for each trip (mileage log for taxes, mileage log template). Gig drivers: the IRS gig economy center and our Uber driver expenses guide help.
UK rates
In the UK, HMRC's approved mileage allowance for cars and vans is 55p per mile for the first 10,000 business miles from 6 April 2026 (45p before) and 25p after that. Track expenses either way with the car expense tracker.
Download CarO free on the App Store or Google Play. Free with ads; optional in-app purchases.
Sources
- IRS: Standard mileage rates: www.irs.gov (accessed 21 October 2026)
- IRS Publication 463: Travel, Gift, and Car Expenses: www.irs.gov (accessed 21 October 2026)
- IRS Topic 510: Business use of car: www.irs.gov (accessed 21 October 2026)
- GOV.UK: Travel, mileage and fuel rates and allowances: www.gov.uk (accessed 21 October 2026)
Disclaimer: CarO and this website give general car-care information, not professional advice. Maintenance intervals and specifications vary by vehicle, so always follow your owner's manual and a qualified mechanic. Mileage and cost figures are estimates; check local tax rules before using any log for deductions.
FAQ
What is the IRS mileage rate for 2026?
72.5 cents per business mile from January 1 to June 30, 2026, and 76 cents from July 1 to December 31, 2026.
Why did the IRS change the rate mid-year?
The IRS occasionally adjusts rates mid-year when costs such as fuel change significantly. Check the IRS standard mileage rates page for details.
What is the 2026 charity mileage rate?
14 cents per mile, which is set by statute.
What is the 2026 medical mileage rate?
20.5 cents per mile January-June and 23.5 cents from July 1, 2026.
Can I use the standard rate for a leased car?
Generally yes, but if you choose it for a leased car you must use it for the entire lease period. See IRS Publication 463.
Related guides
Track this in CarO
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