The IRS standard mileage rate for business driving in 2026 is 72.5 cents per mile for miles driven from January 1 to June 30, and 76 cents per mile from July 1 to December 31. The medical and moving rate is 20.5 cents, rising to 23.5 cents on July 1, and the charitable rate is 14 cents per mile. Because the IRS changed the business rate part-way through the year, the date you drove a trip decides which rate applies to it.
Key Takeaways
- Business: 72.5 cents/mile through June 30, 2026, then 76 cents/mile from July 1
- Medical and moving: 20.5 cents, then 23.5 cents from July 1
- Charity: 14 cents/mile (set by statute, unchanged)
- Log miles by date, because 2026 has two business rates
- Business parking and tolls are deductible on top of the standard rate
2026 IRS Mileage Rates at a Glance
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 | 2025 (for comparison) |
|---|---|---|---|
| Business | 72.5¢ | 76¢ | 70¢ |
| Medical | 20.5¢ | 23.5¢ | 21¢ |
| Moving (qualifying military and intelligence community members) | 20.5¢ | 23.5¢ | 21¢ |
| Charitable | 14¢ | 14¢ | 14¢ |
The business rate comes from the IRS’s annual study of the fixed and variable costs of operating a vehicle. The medical and moving rates use only the variable costs, and the charitable rate is set by statute rather than by the IRS. See the IRS’s own standard mileage rates page for the official table.
A Worked Example for 2026
Say you drove 12,000 business miles in 2026, split evenly across the two halves of the year:
| Period | Miles | Rate | Deduction |
|---|---|---|---|
| Jan 1 – Jun 30 | 6,000 | $0.725 | $4,350 |
| Jul 1 – Dec 31 | 6,000 | $0.76 | $4,560 |
| Total | 12,000 | $8,910 |
If you drove more in the second half, the blended rate is higher. That is why a log with a date on every trip matters this year: you can’t apply one flat rate to a whole-year total.
What the Standard Mileage Rate Covers
The standard mileage rate is a per-mile allowance for the cost of operating your car for business. Choose it and you do not also deduct the individual costs of running the car. The IRS lists fuel, oil, repairs, tires, insurance, registration, licenses and depreciation or lease payments under the actual expense method, which is the alternative. You can’t claim both for the same vehicle and year. Business-use parking fees and tolls are the exception: they are separately deductible whichever method you use.
Rules to Know Before You Claim It
- First-year choice. For a car you own, you must choose the standard mileage rate in the first year the car is available for use in your business. In later years you can choose either the standard rate or actual expenses. For a leased car, if you choose the standard rate you must use it for the entire lease period, including renewals.
- Records. The IRS requires you to substantiate vehicle expenses with adequate records or sufficient evidence to support your own statement. A trip log with the date, miles and purpose of each trip, kept as you go, is the safest way to do that.
- Business miles only. Personal driving isn’t deductible. Which miles count as business depends on your facts, so ask a tax professional if you’re unsure, especially if you drive for rideshare or delivery apps.
This is general information, not tax advice.
How to Track Miles With Two Rates in One Year
- Log every trip with its date, or log odometer readings often enough to split miles at July 1.
- Mark each trip as business or personal when you log it, not months later.
- Keep your parking and toll receipts, since they’re deductible separately.
- Compare with actual expenses before you file. If your car is older or costly to run, actual expenses may win. Standard mileage rate vs. actual expenses walks through the decision.
Track It in TORQ Track
TORQ Track lets you log trips and odometer readings and see your cost per mile next to your mileage. Note that TORQ Track doesn’t track your location automatically: you enter your miles yourself. If you drive for rideshare or delivery apps, TORQ Track Driver turns your logged vehicle expenses into an IRS actual-expense estimate and shows it beside the standard mileage rate. See our checklist of rideshare and delivery driver tax deductions for the rest of the picture.
Sources
- IRS: Standard mileage rates (2026 rates for January 1 to June 30 and July 1 to December 31, and 2025 rates)
- IRS: IRS sets 2026 business standard mileage rate at 72.5 cents per mile (December 2025 announcement)
- IRS: Topic no. 510, Business use of car and Publication 463, Travel, Gift, and Car Expenses
Rates are current as of October 11, 2026. Check the IRS page for any later change.
Frequently Asked Questions
What is the IRS standard mileage rate for 2026?
For business use it is 72.5 cents per mile for miles driven from January 1 to June 30, 2026 and 76 cents per mile from July 1 to December 31, 2026. The medical and moving rate is 20.5 cents, then 23.5 cents from July 1, and the charitable rate is 14 cents per mile.
Did the IRS change the 2026 mileage rate mid-year?
Yes. The IRS announced 72.5 cents in December 2025 and then raised the business rate to 76 cents and the medical and moving rate to 23.5 cents effective July 1, 2026. Miles driven before July 1 use the January rate.
Which mileage rate do I use for my 2025 tax return?
Use the rates for the year you drove the miles. For 2025 the IRS business rate was 70 cents per mile, the medical and moving rate was 21 cents and the charitable rate was 14 cents.
Can I deduct parking and tolls on top of the standard mileage rate?
Yes. The IRS says business-use parking fees and tolls are separately deductible whether you use the standard mileage rate or actual expenses.
Do I have to choose the standard mileage rate in the first year?
If you want the option of the standard mileage rate for a car you own, you must choose it in the first year the car is available for use in your business. In later years you can pick either method. For a leased car, the standard rate must be used for the entire lease period, including renewals. Confirm your situation with a tax professional.
Should I use the standard mileage rate or actual expenses?
It depends on your vehicle and how much you drive. Compare both with your real numbers. Our guide on standard mileage rate vs. actual expenses shows how.
