IRS mileage rate for 2026
The IRS raised the business standard mileage rate partway through 2026. Trips from January 1 to June 30 use 72.5¢ per mile, and trips from July 1 use 76¢ per mile.
Rates by period
| From | Business | Medical and moving | Charity |
|---|---|---|---|
| Jul 1, 2026 | 76¢ | 23.5¢ | 14¢ |
| Jan 1, 2026 | 72.5¢ | 20.5¢ | 14¢ |
| Jan 1, 2025 | 70¢ | 21¢ | 14¢ |
| Jan 1, 2024 | 67¢ | 21¢ | 14¢ |
| Jan 1, 2023 | 65.5¢ | 22¢ | 14¢ |
Covers 2026, 2025, 2024, 2023. Moving miles only apply to active-duty Armed Forces members and certain intelligence community members.
What the rate covers
- Gas, oil, repairs, insurance, registration and depreciation are all built into the rate. Don't deduct them separately.
- Business parking fees and tolls are deductible on top of the rate.
- Commuting between home and your regular workplace isn't deductible.
What your mileage log needs
- The date of each trip.
- Where you went, specific enough to check.
- The business purpose, such as the client you visited. Just "business" isn't enough.
- The miles driven, plus your odometer readings at the start and end of the year.
Log trips at or near the time you drive. A log rebuilt at the end of the year is much weaker if the IRS asks.
This is general information to help you keep good records, not tax advice. Check irs.gov or ask your tax professional about your situation.
Common questions
Which rate do I use for a trip on July 1, 2026?
76¢ per mile. The new rate applies to miles driven on or after July 1, 2026.
Is the charity rate going up too?
No. The charity rate is set by law at 14¢ per mile and didn't change.