2026 IRS Standard Mileage Rates
For 2026 the IRS standard mileage rate is 72.5¢ per mile for business driving (up 2.5¢ from 2025), 20.5¢ for medical or military moving, and 14¢ for charitable driving. Multiply your miles by the rate to get the deduction.
Below are the 2026 and 2025 rates, who can use them, and how the standard rate compares with deducting actual costs.
2026 and 2025 standard mileage rates
The charitable rate is fixed by statute, so it doesn't change with inflation; the business and medical rates are set by the IRS each year.
| Purpose | 2026 | 2025 |
|---|---|---|
| Business | 72.5¢ | 70¢ |
| Medical or military moving | 20.5¢ | 21¢ |
| Charitable | 14¢ | 14¢ |
Who can use the mileage deduction
The self-employed deduct business miles directly. Employees generally cannot deduct unreimbursed business mileage under current law, though an employer can reimburse it tax-free at the standard rate. Medical mileage is deductible only as part of itemized medical expenses; the moving-mileage rate now applies only to certain active-duty military. Total it instantly with the mileage reimbursement calculator.
Standard rate vs actual expenses
For business driving you can instead deduct actual costs — gas, repairs, insurance, depreciation — apportioned to business use. The actual-expense method can be larger for expensive vehicles, but the standard rate is far simpler and needs only a mileage log. To use the standard rate, you must choose it the first year the vehicle is in service.
What counts — and what doesn’t
Commuting doesn't count. Driving between home and your regular workplace is personal and never deductible — business miles begin at your first business stop. Trips between job sites, to clients, or to a temporary work location do count.
Tolls and parking are deductible on top of the mileage rate. But with the standard rate you can't also deduct gas, repairs, insurance or depreciation separately — those are already built into the per-mile figure.
What is the 2026 IRS mileage rate?
For 2026 it is 72.5 cents per mile for business, 20.5 cents for medical or military moving, and 14 cents for charitable driving. The business rate rose 2.5 cents from 70 cents in 2025.
How do I calculate my mileage deduction?
Multiply your miles by the standard rate for that purpose — for example, 1,000 business miles in 2026 is 1,000 × 72.5¢ = $725. Keep a log of each trip’s date, miles and purpose.
Can employees deduct mileage?
Generally no. Unreimbursed employee business mileage is not deductible under current law, though your employer can reimburse it tax-free at the IRS standard rate. The self-employed can still deduct business miles.
Is the standard mileage rate better than actual expenses?
The standard rate is simpler and only needs a mileage log; the actual-expense method (gas, repairs, insurance, depreciation) can be larger for costly vehicles. You must choose the standard rate the first year the car is in service.
Is commuting to work deductible?
No. Driving between home and your regular workplace is personal commuting and is never deductible. Business mileage covers trips between job sites, to clients, or to temporary work locations.
Can I deduct tolls and parking too?
Yes — business tolls and parking are deductible on top of the standard mileage rate. You cannot separately deduct gas, repairs or depreciation, though, since the standard rate already includes them.