2026 IRS Mileage Rate

Q: What is the IRS mileage rate for 2026?

The 2026 business standard mileage rate is 72.5 cents a mile for miles driven January 1 to June 30, 2026, and 76 cents a mile for miles driven on or after July 1, 2026. The IRS raised it mid-year because of higher fuel prices. Sources: IRS Notice 2026-10 and IRS Announcement 2026-11.

The official 2026 standard mileage rates for business, medical, military moving and charity driving — and a mileage reimbursement calculator that splits your miles at the July 1 rate change.

The IRS business mileage rate for 2026 is 72.5¢ a mile for miles driven January 1 to June 30 and 76¢ a mile from July 1, 2026. Medical and military moving miles are 20.5¢, then 23.5¢; charity miles are 14¢ all year. Sources: IRS Notice 2026-10 and IRS Announcement 2026-11.

Official The IRS set the January rates in news release IR-2025-128 (December 29, 2025) and raised the business and medical/moving rates for the rest of the year in Announcement 2026-11, published in the July 13, 2026 Internal Revenue Bulletin, “from recent increases in the price of fuel.” When is the 2027 rate announced? →

2026 standard mileage rates by purpose

Cents per mile, 2026 — IRS Notice 2026-10 section 3; IRS Announcement 2026-11
Purpose	Jan. 1 – June 30	July 1 – Dec. 31
Business	72.5¢	76¢
Medical, and moving (moving: active-duty military and certain intelligence community members only)	20.5¢	23.5¢
Charitable (set by statute)	14¢	14¢

The charity rate is written into the tax code at 14 cents (26 U.S.C. § 170(i)), so it does not move with fuel prices; only Congress can change it. The business rate comes from an annual study of the fixed and variable costs of running a car; the medical and moving rate uses only the variable costs (IR-2025-128). The rates apply to electric and hybrid cars as well as gasoline and diesel ones.

2026 mileage deduction and reimbursement calculator

Miles driven Jan. 1 – June 30

Miles driven July 1 – Dec. 31

Enter the miles for one purpose and read that purpose’s row. Miles are split at July 1 because the rate changed that day; leave a box empty if you drove none in that half.

Using the standard rate is optional: you can deduct actual vehicle costs instead. For a car you own, you must choose the standard rate in the first year the car is used for business; for a leased car, you must keep it for the whole lease (IR-2025-128). Employees generally cannot deduct unreimbursed mileage; the exceptions (certain Armed Forces reservists, fee-basis state or local officials, certain performing artists, eligible educators) are listed in Notice 2026-10.

IRS mileage rates, 2021–2026

Cents per mile — each row from its IRS release; the full series is on the IRS standard mileage rates page
Period	Business	Medical / moving	Charity	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
2021	56	16	14	IR-2020-279

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Common questions

What is the IRS mileage rate for 2026?

The 2026 business standard mileage rate is 72.5 cents a mile for miles driven January 1 to June 30, 2026, and 76 cents a mile for miles driven on or after July 1, 2026. The IRS raised it mid-year because of higher fuel prices. Sources: IRS Notice 2026-10 and IRS Announcement 2026-11.

What is the 2026 mileage rate for medical, moving and charity driving?

Medical driving and deductible military moving use 20.5 cents a mile through June 30, 2026 and 23.5 cents from July 1, 2026 (IRS Announcement 2026-11). Driving for a charity is 14 cents a mile all year; that rate is fixed by law (26 U.S.C. § 170(i)) and only Congress can change it.

Which rate do I use for 2026 mileage reimbursement?

Use the rate in force on the day the miles were driven: 72.5 cents for business miles through June 30, 2026 and 76 cents for business miles from July 1, 2026. A full-year log is split at July 1. Under IRS Announcement 2026-11 the higher rate applies to allowances paid on or after July 1 for expenses incurred on or after July 1.

Can employees deduct unreimbursed mileage in 2026?

Generally no. IRS Notice 2026-10 notes that unreimbursed employee travel is not deductible as a miscellaneous itemized deduction, with exceptions for certain Armed Forces reservists, fee-basis state or local officials, certain performing artists and eligible educators. Self-employed people deduct business miles on their business return.

Sources

IRS Notice 2026-10 — 2026 rates from January 1
IRS Announcement 2026-11, Internal Revenue Bulletin 2026-29 — rates from July 1, 2026
IRS news release IR-2025-128
26 U.S.C. § 170(i) — the statutory charity rate
IRS standard mileage rates, all years

Every figure on this page was checked against the text of the documents above on September 24, 2026. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.

2027 mileage rate → 2026 tax brackets → 2026 standard deduction → Estimated-tax underpayment penalty →