Mileage Reimbursement Calculator2026 IRS Mileage Rate Calculator (72.5¢ & 76¢)
The 2026 IRS business mileage rate is 72.5 cents per mile for January 1 – June 30 and 76 cents per mile from July 1, 2026.
Turn your logged miles into a reimbursement or deduction at the correct 2026 IRS rate. The IRS raised the business rate mid-year, so miles before and after July 1, 2026 are priced separately — this calculator handles both, plus medical, moving and charity miles.
Your 2026 miles
Deductible on top of the mileage rate for business and medical travel.
Enter your employer’s rate to compare with the IRS rate. Leave 0 to skip.
*Moving miles apply only to certain active-duty military and intelligence community moves.
3,000 business miles at the 2026 IRS standard mileage rates.
Mid-year rate increase appliedBy half of the year
Calculation detail
| Period | Miles | Rate | Amount |
|---|---|---|---|
| Jan 1 – Jun 30 | 1,800 | 72.5¢ | $1,305.00 |
| Jul 1 – Dec 31 | 1,200 | 76.0¢ | $912.00 |
| Total | 3,000 | $2,217.00 |
What is the IRS mileage rate for 2026?
The 2026 IRS business mileage rate is 72.5 cents per mile for January 1 – June 30 and 76 cents per mile from July 1, 2026. The medical and qualifying moving rate rose from 20.5 to 23.5 cents, and the charity rate stays at 14 cents. To calculate, multiply each period’s miles by its rate — 1,800 miles before July and 1,200 after comes to $2,217.00.
Part of our Fuel, Mileage & Trip Cost calculators — for the core estimate, start with the Fuel Cost Calculator.
2026 IRS standard mileage rates
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 | 2025 rate |
|---|---|---|---|
| Business | 72.5¢ | 76¢ | 70¢ |
| Medical | 20.5¢ | 23.5¢ | 21¢ |
| Moving (qualifying military/intelligence) | 20.5¢ | 23.5¢ | 21¢ |
| Charitable | 14¢ | 14¢ | 14¢ |
The IRS set the 2026 rates in Notice 2026-10, then raised the business, medical and moving rates for the second half of the year in Announcement 2026-11, citing higher fuel costs. It’s only the second mid-year change since 2011; the last one was in 2022.
How to calculate mileage reimbursement
Choose the purpose
Business, medical, qualifying moving or charitable — each has its own rate.
Split your miles by date
Enter miles driven before July 1 and from July 1 onward separately.
Add tolls and parking
For business and medical trips, these are added on top of the mileage rate.
Compare your employer’s rate
Optional: see whether your reimbursement is above or below the IRS rate.
Mileage reimbursement formula
Medical/moving = (miles before July 1 × 20.5¢) + (miles from July 1 × 23.5¢)
Charity = all 2026 miles × 14¢
Blended rate = total amount ÷ total miles
Worked example: 1,800 business miles in the first half (1,800 × $0.725 = $1,305.00) plus 1,200 in the second half (1,200 × $0.76 = $912.00) totals $2,217.00, a blended rate of 73.90¢ per mile — the calculator’s default.
Who can claim the standard mileage rate?
Self-employed and business owners
Can deduct business miles at the standard rate on Schedule C instead of tracking actual vehicle expenses. To use the standard rate, you generally must choose it in the first year the car is used for business.
Employees
If your employer reimburses you under an accountable plan at or below the IRS rate and you substantiate the miles, the reimbursement is generally not taxable. Unreimbursed job mileage is not deductible for most employees on a federal return.
Medical travel
Miles driven for medical care count toward itemized medical expenses, which are deductible only above 7.5% of adjusted gross income.
Charity volunteers
Miles driven while volunteering for a qualified charity can be deducted at 14¢ per mile if you itemize.
Commuting miles don’t qualify — the Commute Cost Calculator shows what that drive really costs you instead.
Standard mileage rate vs actual expenses
Instead of the standard rate, business owners can deduct the business-use percentage of actual costs — gas, oil, repairs, insurance, registration, depreciation or lease payments. The actual-expense method can come out higher for expensive or high-cost vehicles but needs detailed receipts. The standard rate is simpler and the best choice for most people who drive a typical car.
To compare the IRS rate with your car’s real cost per mile, run the Cost of Car Ownership Calculator. If your true cost is higher, the actual-expense method may be worth reviewing with a tax professional.
Related calculators
Mileage Reimbursement Calculator FAQs
For business use, 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026. Medical and qualifying moving miles are 20.5 cents, then 23.5 cents. Charitable miles are 14 cents all year.
The IRS raised the business, medical and moving rates for the second half of 2026 because of higher fuel costs. The change was made in Announcement 2026-11.
Multiply your business miles by the IRS rate for when they were driven. For 2026, use 72.5 cents for miles before July 1 and 76 cents for miles from July 1. Add business tolls and parking separately.
Reimbursement under an accountable plan at or below the IRS rate, with substantiated miles, is generally not taxable. Amounts paid above the IRS rate are generally treated as taxable wages.
No federal law requires private employers to use the IRS rate, though many do. Some states, such as California, require employers to reimburse necessary business expenses.
No. Commuting between your home and your regular workplace is a personal expense and isn’t deductible.
20.5 cents per mile for January 1 – June 30, 2026, and 23.5 cents per mile from July 1, 2026. Medical expenses are deductible only if you itemize and exceed 7.5% of AGI.
14 cents per mile. It’s set by law and doesn’t change with fuel prices.
A log made at or near the time showing the date, miles driven, destination and business purpose of each trip, plus your total miles for the year.
No. The standard rate already covers gas, maintenance, insurance and depreciation. You can add business parking fees and tolls on top.
Use a mileage-tracking app or a simple log recorded at the time of each trip, with the date, miles, destination and business purpose. Consistent records are what the IRS looks for.
About the developer
Manzoor Ahmad
Web Designer & Calculator Developer · 13+ years of web development and SEO experienceI’m a professional pharmacist turned tech geek, and I designed and coded this mileage reimbursement calculator myself. I’m not a tax professional, so the rates come straight from IRS Notice 2026-10 and Announcement 2026-11, and I’ll update this page if the IRS changes them again.
Found a number that looks wrong, or want a feature added? Tell me through my author page — corrections are fixed and re-dated.
Sources
- Internal Revenue Service — Standard mileage rates
- Internal Revenue Service — IR-2025-128: 2026 business standard mileage rate
- Thomson Reuters Tax — IRS announces midyear increase in standard mileage rates
- Internal Revenue Service — Publication 463: Travel, gift and car expenses
Disclaimer: This calculator applies published IRS standard mileage rates for estimation. It is not tax advice. Eligibility, recordkeeping and employer reimbursement rules vary; consult a qualified tax professional for your situation.
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