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Mileage Deduction for Delivery and Rideshare Drivers: What Counts in 2026
The short answer: for 2026 you can deduct 72.5¢ for every business mile. Count the miles you drive while working: to pickups, deliveries, between orders, and back to a busy area. Keep a log with the date, miles and purpose. 12,000 business miles is an $8,700 deduction.
Mileage deduction calculator
Which miles count
| Usually counts | Usually doesn't |
|---|---|
| Driving to a pickup or restaurant | Personal errands during a shift |
| Driving to the customer or drop-off | Trips with the app off that aren't for work |
| Driving between orders while working | Regular commuting to a job (for W-2 work) |
| Driving back to a busy area to wait for orders | Miles your app already reimbursed |
The first drive of the day, from home to your first pickup, can depend on your situation. If your home is your main place of business, it may count. Ask a tax pro if you're unsure.
What a mileage log needs
The IRS expects records made at or near the time: the date, the miles (or odometer start and end), and the business purpose of each trip. A tracking app that records drives in the background is the easiest way. Your app's own mileage number usually counts only miles on active orders, so it can miss a lot.
What the 72.5¢ covers
The standard rate already includes gas, oil, repairs, tires, insurance, registration and depreciation, so don't deduct those again. You can still deduct business parking and tolls separately (IRS Topic 510). If you'd rather deduct real costs, compare standard mileage vs. actual expenses.
Mileage is usually a driver's biggest deduction. See how it fits with everything else in the complete gig tax guide.
FAQ
What is the 2026 mileage rate for gig drivers?
72.5 cents per business mile, set by the IRS for 2026.
Can delivery drivers deduct miles between orders?
Yes. Miles driven for business while you're working, including between orders and back to a busy area, generally count.
Can I use my app's mileage number?
It's a starting point, but it often counts only miles on active orders. A full log of your business driving usually captures more.
Can I deduct gas and the mileage rate?
No. The standard rate already includes gas. Parking and tolls can be deducted separately.
Sources: IRS 2026 mileage rate · IRS Topic 510 · IRS Publication 463. General information for planning, not tax, legal or financial advice. Rules have exceptions; check with a tax professional for your situation.
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