Quick Answer
The IRS set two business mileage rates for 2026: 72.5 cents per mile for trips from 1/1 to 6/30/2026, and 76 cents per mile from 7/1 to 12/31/2026, after a mid-year increase for fuel prices (source: IRS standard mileage rates page). The 2025 rate was 70 cents. To find your deduction, multiply your business miles by the rate for the dates you drove them. The full year-by-year table is below.
IRS Standard Mileage Rate by Year (Business Use)
| Tax Year | Business Rate (¢/mile) | Notes |
|---|---|---|
| 2026 (7/1 to 12/31) | 76¢ | Current rate; mid-year increase for fuel prices (IRS IR-2026-29) |
| 2026 (1/1 to 6/30) | 72.5¢ | Original 2026 rate (IRS IR-2025-128) |
| 2025 | 70¢ | IRS IR-2024-312 (Notice 2025-05) |
| 2024 | 67¢ | IRS Notice 2024-08 |
| 2023 | 65.5¢ | IRS Notice 2023-03 |
| 2022 (7/1 to 12/31) | 62.5¢ | Mid-year increase due to fuel prices (IRS Announcement 2022-13) |
| 2022 (1/1 to 6/30) | 58.5¢ | Original 2022 rate before the mid-year increase |
| 2021 | 56¢ | IRS Notice 2021-02 |
| 2020 | 57.5¢ | IRS Notice 2020-05 |
Source: IRS standard mileage rate notices (IRS.gov newsroom and annual notices). Rates are for business use of a vehicle.
Worked Example: 2026 Mileage Deduction
Suppose you drove 15,000 business miles delivering in 2026: 7,500 before 7/1 and 7,500 from 7/1 on. Because the rate changed mid-year, multiply each half by its own rate:
(7,500 × 0.725) + (7,500 × 0.76) = $11,137.50. Keep your mileage log dated so the miles can be split at 7/1. This deduction reduces your taxable self-employment income on Schedule C.
2026 IRS Mileage Rates (All Categories)
| Purpose | 1/1 to 6/30/2026 (¢/mile) | 7/1 to 12/31/2026 (¢/mile) | Who It Applies To |
|---|---|---|---|
| Business | 72.5¢ | 76¢ | Self-employed, gig and delivery drivers, business mileage |
| Medical / Moving | 20.5¢ | 23.5¢ | Medical travel; moving applies to active-duty military only |
| Charitable | 14¢ | 14¢ | Driving in service of a charity (set by statute, unchanged) |
Source: IRS standard mileage rates page (IR-2025-128 for 1/1 to 6/30/2026; IR-2026-29 for the increase from 7/1/2026). Most gig drivers only use the business rate.
Standard Mileage vs. Actual Expense Method
The IRS lets you deduct vehicle costs one of two ways. You pick one method per vehicle and cannot combine them in the same year.
- Standard mileage rate: Multiply business miles by the flat IRS rate (72.5¢ for 2026 trips to 6/30, 76¢ from 7/1). This single number already includes gas, maintenance, insurance, and depreciation. It is simple and usually best for drivers with fuel-efficient cars and high mileage.
- Actual expense method: Track the business-use percentage of every real cost (gas, oil, repairs, tires, insurance, registration, lease payments, depreciation) and deduct that share. Better for expensive vehicles with high running costs, but it requires keeping every receipt.
Whichever method you use, you need a contemporaneous mileage log showing the date, miles, and business purpose of each trip. See our tax deduction tracker to keep records the IRS will accept.
Frequently Asked Questions
What is the IRS standard mileage rate for 2026?
The IRS set two business mileage rates for 2026: 72.5 cents per mile for trips from 1/1 to 6/30/2026, and 76 cents per mile for trips from 7/1 to 12/31/2026, after a mid-year increase for fuel prices. The 2025 rate was 70 cents per mile.
What was the IRS mileage rate in 2025?
The IRS standard business mileage rate for 2025 was 70 cents per mile, set by IRS Notice 2025-05.
Why did the 2022 mileage rate have two different numbers?
Because of rising fuel prices, the IRS issued a rare mid-year increase in 2022. The business rate was 58.5 cents per mile from January 1 through June 30, 2022, then 62.5 cents per mile from July 1 through December 31, 2022 (IRS Announcement 2022-13).
How do I calculate my mileage deduction?
Multiply your business miles by the IRS rate for the dates you drove them. For 2026, total the miles before and after 7/1 separately: for example, 7,500 business miles to 6/30 times 0.725 ($5,437.50) plus 7,500 from 7/1 times 0.76 ($5,700) equals an $11,137.50 deduction.
Can gig and delivery drivers use the standard mileage rate?
Yes. Independent-contractor drivers for Amazon Flex, DoorDash, Uber Eats, Instacart, Grubhub, and Spark can deduct business miles using the IRS standard mileage rate on Schedule C, as long as they keep a contemporaneous mileage log.
What is the difference between the standard mileage rate and actual expenses?
The standard mileage rate lets you deduct a flat amount per business mile (72.5 cents for 2026 trips to 6/30, 76 cents from 7/1) and covers gas, maintenance, insurance, and depreciation. The actual expense method instead deducts the business-use percentage of your real vehicle costs. You choose one method per vehicle and cannot combine them in the same year.
Tax Disclaimer
This is general information, not tax advice. Tax rules change and individual situations vary. Consult a qualified tax professional or CPA before filing.