The 2026 rates
| Purpose | Jan 1 to Jun 30 | Jul 1 to Dec 31 |
|---|---|---|
| Business | 72.5 cents | 76 cents |
| Medical | 20.5 cents | 23.5 cents |
| Charity | 14 cents | 14 cents |
The IRS raised the 2026 rates in the middle of the year, so the date of the trip matters. Source: IRS standard mileage rates.
What counts and what does not
Business miles are trips for work, such as driving between job sites or to a client. Your regular commute is not included. Parking fees and tolls for business trips are deductible on top of the mileage amount.
The standard rate is not available if you have used certain depreciation methods on the car or operate a fleet of five or more cars. Reimbursement from an employer and a tax deduction follow different rules. Many employees cannot deduct unreimbursed mileage on a federal return, so check IRS Topic 510 or a tax professional.
Related calculators
What is the IRS mileage rate for 2026?
For business use it is 72.5 cents per mile for January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026. Medical is 20.5 then 23.5 cents, and charity is 14 cents all year.
Can I deduct parking and tolls on top of the mileage rate?
For business use, yes. The IRS says parking fees and tolls tied to business use are deductible separately, whether you use the standard mileage rate or actual expenses.
Does my commute count?
Generally no. Driving between home and your regular workplace is commuting and is not business mileage. Trips between work locations or to clients can count.
Which rate do I use if my trips span both halves of 2026?
Use the rate in effect on the date of each trip. Total the miles for each half separately in this calculator and add the two results.