The IRS raised the standard mileage rate midyear: 72.5 cents per business mile through June 30, then 76 cents from July 1. Enter each half and see your estimated deduction.
Estimates the standard-mileage method. Not tax advice.
Rates from IRS Notice 2026-10 and Announcement 2026-11. To support the deduction, the IRS expects a mileage log kept at or near the time of the trips. What the IRS expects in a log.
For January 1 through June 30, 2026, the standard business rate is 72.5 cents per mile, set in IRS Notice 2026-10. On July 1 it rose to 76 cents per mile under Announcement 2026-11, which cited higher fuel prices. Medical miles moved from 20.5 to 23.5 cents at the same time, and the charitable rate stays at 14 cents all year.
The split means one annual mileage total is not enough this year: the same 1,000 business miles are worth $725 in the first half and $760 in the second. Enter each half separately above and the calculator applies the right rate to each period.
Filing a prior-year return, or checking an old reimbursement? Use the rate for the year the miles were driven, not the year you file. The IRS has raised the rate midyear twice since 2021, in 2022 and 2026, so those years have two periods each.
| Period | Business | Medical | Charitable | IRS source |
|---|---|---|---|---|
| 2026, Jul 1 to Dec 31 | 76¢/mi | 23.5¢/mi | 14¢/mi | Announcement 2026-11 |
| 2026, Jan 1 to Jun 30 | 72.5¢/mi | 20.5¢/mi | 14¢/mi | Notice 2026-10 |
| 2025 | 70¢/mi | 21¢/mi | 14¢/mi | Notice 2025-5 |
| 2024 | 67¢/mi | 21¢/mi | 14¢/mi | Notice 2024-8 |
| 2023 | 65.5¢/mi | 22¢/mi | 14¢/mi | Notice 2023-3 |
| 2022, Jul 1 to Dec 31 | 62.5¢/mi | 22¢/mi | 14¢/mi | Announcement 2022-13 |
| 2022, Jan 1 to Jun 30 | 58.5¢/mi | 18¢/mi | 14¢/mi | Notice 2022-3 |
| 2021 | 56¢/mi | 16¢/mi | 14¢/mi | Notice 2021-02 |
Medical is the IRS medical-and-moving rate; the moving portion applies only to active-duty military moving under orders and, starting with tax year 2026, certain intelligence community members. The charitable rate is set by statute and has stayed at 14 cents.
If you're self-employed, the total above estimates your standard-mileage deduction for Schedule C. If you reimburse employees for driving, the same IRS business rate is the usual benchmark: reimbursements at or below it under an accountable plan are generally tax-free to the employee and deductible for the business. Either way, the calculation is miles in each period times that period's rate.
The standard rate is also only one of two methods. The other deducts actual vehicle costs like gas, insurance, repairs, and depreciation, and which comes out ahead depends on your car and your miles. Standard mileage vs actual expenses, compared.
Every mile in that estimate needs a record: date, miles, destination, and purpose. Vuuv Drive keeps the log for you, tracking trips automatically with GPS and storing the route as audit evidence. Drive Free tracks 40 trips a month with one vehicle, at no charge.
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