Guide · United States
IRS mileage rate 2026: 72.5¢, then 76¢
Last updated 1 September 2026 · sources: IRS IR-2025-128 and Announcement 2026-11
The short answer
The IRS business standard mileage rate for 2026 changed halfway through the year. Miles driven 1 January – 30 June 2026 are deducted at 72.5¢ per mile. Miles driven 1 July – 31 December 2026 are deducted at 76¢ per mile.
You do not pick one. A 2026 return that covers the whole year uses both, applied to the miles driven in each half.
Why there are two rates this year
The IRS normally sets one business rate per calendar year. It set 2026's at 72.5¢ in December 2025 (announcement IR-2025-128), up 2.5¢ from 2025's 70¢. Then fuel prices moved, and on 13 July the IRS raised the rate to 76¢ for the rest of the year (Announcement 2026-11, 2026-29 IRB 49), effective for miles driven from 1 July onward.
Mid-year changes are rare — the last one was 2022, and before that 2011. That rarity is exactly why they cause trouble: most guidance, most spreadsheets and most people's memory assume one rate per year.
The rule that catches people out
The rate is set by when you drove, not when you filed, not when you were paid, and not when you bought the fuel. A 400-mile client trip on 28 June is deducted at 72.5¢. The identical trip on 2 July is deducted at 76¢. Your log needs dates per trip for this to be calculable at all — which is the same reason the IRS wants dates in the first place.
Split-year deduction calculator
Standard mileage method, business use only. Nothing you type leaves your browser.
All 2026 IRS mileage rates
| Purpose | 1 Jan – 30 Jun 2026 | 1 Jul – 31 Dec 2026 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical, and moving for active-duty military | 20.5¢ | 23.5¢ |
| Charitable service | 14¢ | 14¢ |
The charitable rate is fixed by statute, so it does not move with fuel prices. All rates apply to petrol, diesel, hybrid and fully electric vehicles alike.
Worked example
A self-employed consultant drives 3,200 business miles between January and June, and 2,800 between July and December.
- 3,200 × $0.725 = $2,320.00
- 2,800 × $0.76 = $2,128.00
- Total 2026 deduction = $4,448.00
Applying 76¢ to all 6,000 miles would have claimed $4,560 — an overstatement of $112. Applying 72.5¢ to all of them would have claimed $4,350, giving up $98. Neither is a rounding error you want to explain later.
What the IRS wants in the log itself
The standard mileage method needs contemporaneous records — written at or near the time of the trip, not reconstructed in April. For each business trip, keep:
- the date of the trip — which, in 2026, also decides your rate;
- the miles driven;
- the destination and business purpose;
- your total miles for the year, so business use can be expressed as a percentage of overall use.
Odometer readings at the start and end of the year support that last figure. A log that records all four, per trip, is what turns a deduction into a defensible one.
Standard mileage or actual expenses?
The standard rate bundles fuel, maintenance, insurance and depreciation into one number per mile. The alternative — actual expenses — means tracking every receipt and apportioning by business-use percentage. Most self-employed drivers come out ahead on the standard rate and spend far less time on it. One constraint worth knowing: if you want to use the standard rate for a car you own, you generally have to choose it in the first year the car is used for business. This is the point to ask an accountant rather than a website.
Historical IRS business mileage rates
| Tax year | Business rate |
|---|---|
| 2026 (1 Jul – 31 Dec) | 76¢ |
| 2026 (1 Jan – 30 Jun) | 72.5¢ |
| 2025 | 70¢ |
| 2024 | 67¢ |
| 2023 | 65.5¢ |
| 2022 (1 Jul – 31 Dec) | 62.5¢ |
| 2022 (1 Jan – 30 Jun) | 58.5¢ |
| 2021 | 56¢ |
| 2020 | 57.5¢ |
| 2019 | 58¢ |
| 2018 | 54.5¢ |
| 2017 | 53.5¢ |
| 2016 | 54¢ |
| 2015 | 57.5¢ |
| 2014 | 56¢ |
| 2013 | 56.5¢ |
| 2012 | 55.5¢ |
| 2011 (1 Jul – 31 Dec) | 55.5¢ |
| 2011 (1 Jan – 30 Jun) | 51¢ |
Source: IRS standard mileage rates. Three mid-year changes in sixteen years: 2011, 2022 and 2026.
Questions
What is the IRS mileage rate for 2026?
There are two. Business miles driven from 1 January to 30 June 2026 are deducted at 72.5 cents per mile, and miles driven from 1 July to 31 December 2026 at 76 cents per mile. The charitable rate stays at 14 cents all year.
Why did the IRS change the mileage rate mid-year in 2026?
Fuel prices rose after the original rate was set. On 13 July 2026 the IRS issued Announcement 2026-11, raising the business rate from 72.5 to 76 cents for miles driven on or after 1 July. Mid-year changes are unusual — the previous ones were in 2022 and 2011.
Which rate do I use if I drove all year?
Both. Split your business miles by when you drove them: apply 72.5 cents to the miles driven in the first half of 2026 and 76 cents to those driven in the second half, then add the two together. Using a single rate for the whole year will over- or under-state your deduction.
Does the rate depend on when I was paid or reimbursed?
No. It depends only on the date the miles were driven. A trip on 28 June is deducted at 72.5 cents even if the invoice is settled in August.
What records does the IRS require for a mileage deduction?
Records kept at or near the time of each trip, showing the date, the miles driven, the destination and the business purpose, plus your total miles for the year so business use can be given as a percentage. Reconstructing a year of drives from memory at filing time is exactly what the requirement is designed to prevent.
Does the mileage rate cover electric vehicles?
Yes. The standard mileage rate applies the same way to fully electric, hybrid, petrol and diesel vehicles.
This page summarises published IRS rates and record-keeping rules. It is not tax advice, and your circumstances may change the answer — check with an accountant before you file.