IRS Standard Mileage Rate 2026
76¢ per mile
Effective July 1, 2026 through year-end (up from 72.5¢ for the first half of 2026). Medical/moving is 23.5¢; charitable is 14¢.
Full 2026 rate table
| Purpose & period | Rate |
|---|---|
| Business — from July 1, 2026 (current) | 76¢ / mi |
| Business — January 1, 2026 to the change | 72.5¢ / mi |
| Medical / moving* — current | 23.5¢ / mi |
| Charitable (fixed by statute) | 14¢ / mi |
*Moving-expense mileage applies only to active-duty military moves under current law.
Why there are two business rates in 2026
Normally the IRS sets one business rate per year. In 2026 it made a rare mid-year adjustment: the rate started at 72.5¢ in January and rose to 76¢ on July 1, 2026. The reason was fuel — the average price of regular gas went from about $2.82 a gallon in early January to about $3.89 by mid-July, a jump of roughly 38%. It was the first mid-year change since 2022.
Practically, that means if you drove for business both before and after July 1, 2026, your deduction is two pieces added together — the early-year miles at 72.5¢ and the later miles at 76¢. Using one flat rate for the whole year gets the wrong number.
Don't do split-year math by hand.
LiveGasCost logs every business drive automatically and applies the correct IRS rate to each trip's date — so a mid-year change like this one is handled for you. At tax time you get one clean, IRS-ready figure.
Join the waitlistRecent history of the business rate
| Year | Business rate |
|---|---|
| 2026 (from Jul 1) | 76¢ |
| 2026 (Jan – Jun) | 72.5¢ |
| 2025 | 70¢ |
| 2024 | 67¢ |
| 2023 | 65.5¢ |
| 2022 (from Jul 1) | 62.5¢ |
| 2022 (Jan – Jun) | 58.5¢ |
How to actually claim it
The standard mileage rate rolls gas, maintenance, insurance, and depreciation into one number — you just multiply it by your business miles. The self-employed claim it on Schedule C, Line 9; employees generally can't deduct unreimbursed mileage under current federal rules, though many are reimbursed by employers at the IRS rate instead.
The one non-negotiable is records. The IRS expects a mileage log kept as you go, showing each business drive's date, distance, and purpose. A shoebox reconstruction in April is exactly what gets disallowed. This is the entire reason mileage apps exist — and the reason LiveGasCost keeps the log for you automatically, then shows you the running deduction live.
Want the number for your own miles? Use the mileage deduction calculator.
Common questions
What is the 2026 IRS mileage rate?
76¢ per business mile from July 1, 2026, and 72.5¢ per mile for the first half of 2026. Medical/moving is 23.5¢ and charitable is 14¢.
Did the mileage rate go up in 2026?
Yes — twice. It rose from 70¢ (2025) to 72.5¢ in January 2026, then to 76¢ on July 1, 2026, in a mid-year adjustment tied to higher gas prices.
Which rate do I use for a drive in March 2026?
72.5¢, because it was before July 1, 2026. A drive in, say, September 2026 uses 76¢. If you drove in both halves of the year, add the two pieces together.
Can employees deduct mileage?
Generally not on a federal return right now — the deduction for unreimbursed employee expenses is suspended. It mainly benefits the self-employed and business owners. Employees are often reimbursed by their employer at the IRS rate instead.
This guide reflects IRS figures for 2026. Rates are set by the IRS and can change; confirm your situation with a tax professional. Sources: IRS mid-year announcement (Announcement 2026-11) and IRS standard mileage rate guidance.