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IRS Mileage Rate 2026: 72.5 Cents per Business Mile
The short answer: for 2026, the IRS standard mileage rate is 72.5¢ per business mile (up 2.5¢ from 2025), 20.5¢ for medical and qualifying military moving, and 14¢ for charity. Self-employed people can use the business rate instead of deducting actual car costs.
2026 standard mileage rates
| Purpose | 2026 rate | Change from 2025 |
|---|---|---|
| Business | 72.5¢ | +2.5¢ |
| Medical | 20.5¢ | −0.5¢ |
| Moving (active-duty military, certain intelligence workers) | 20.5¢ | −0.5¢ |
| Charitable | 14¢ | None (set by law) |
Source: IRS. The rates apply to cars, vans, pickups and panel trucks, including electric and hybrid vehicles.
Mileage deduction calculator
Who can use the business rate
- Self-employed people: freelancers, gig drivers, side hustlers.
- Not most employees. Unreimbursed employee travel generally isn't deductible, with a few exceptions.
- Employers often use the rate to reimburse employees tax-free.
What the rate covers
Gas, oil, maintenance, tires, insurance, registration and depreciation. You can still deduct business parking and tolls separately (IRS Topic 510).
Rules for using it
- For a car you own, choose the standard rate in the first year the car is used for business to keep it as an option.
- For a leased car, use it for the whole lease.
- Keep a mileage log: date, miles and business purpose.
Drivers: see the mileage deduction for delivery drivers. Comparing methods? How much to set aside shows how deductions lower your tax.
FAQ
What is the IRS mileage rate for 2026?
72.5 cents per mile for business, 20.5 cents for medical and qualifying military moving, and 14 cents for charitable driving.
Can employees deduct mileage in 2026?
Generally no. Unreimbursed employee travel expenses aren't deductible for most employees, with limited exceptions.
Does the mileage rate include gas?
Yes. It covers gas, maintenance, insurance and depreciation. Business parking and tolls can be deducted separately.
Sources: IRS 2026 mileage rates · IRS Topic 510. General information for planning, not tax, legal or financial advice.