What is the IRS mileage rate for 2026?

It changed mid-year. Business travel from 1 January to 30 June 2026 is 72.5 cents per mile; from 1 July to 31 December it is 76 cents. Medical and military moving mileage went from 20.5 to 23.5 cents on the same date, and the charitable rate stayed at 14 cents throughout.

Why did the mileage rate change mid-year?

The IRS occasionally issues a mid-year adjustment when fuel costs move sharply, as it did in 2011 and 2022. The 2026 increase was announced in mid-July and applies to travel on or after 1 July. Any claim spanning the change must be split, because one rate does not apply to the whole year.

How do I calculate mileage reimbursement?

Multiply business miles by the applicable rate. At 76 cents, 1,000 miles is $760. For a claim spanning 1 July 2026, calculate each period separately: 4,000 miles at 72.5 cents plus 6,000 at 76 cents comes to $2,900 plus $4,560, or $7,460.

Is my employer required to reimburse mileage?

Federal law does not generally require it, though a few states do, and reimbursement is effectively required where paying for mileage out of pocket would push an employee below minimum wage. Most employers reimburse at the IRS rate because doing so is straightforward and non-taxable to the employee.

What does the standard mileage rate cover?

The business rate is built from a study of both fixed and variable costs of operating a vehicle — fuel, maintenance, tyres, insurance, registration and depreciation. That is why you cannot claim the standard rate and also deduct those same costs. Tolls and parking are separate and can be claimed on top.

Can employees deduct unreimbursed mileage?

Generally no. Unreimbursed employee travel is not deductible as a miscellaneous itemized deduction under current rules, with narrow exceptions including certain Armed Forces reservists, some state and local officials, qualifying performing artists and eligible educators. Self-employed people deduct business mileage on Schedule C.

Should I use the standard rate or actual expenses?

The standard rate is simpler and needs only a mileage log. Actual expenses can be larger for an expensive vehicle or one with heavy repair costs, but requires full records. For an owned vehicle you must choose the standard rate in the first year it is used for business if you want the option to switch later; on a leased vehicle the standard rate must be used for the whole lease.

Mileage Reimbursement Calculator

The 2026 mileage year has a complication most calculators ignore: the IRS raised the business rate mid-year. Miles driven between January and June are reimbursed at 72.5 cents, and miles from July onward at 76 cents. Any tool applying a single annual figure gives the wrong answer for half the year, and on 10,000 miles the difference is $350. Enter your mileage split across the two periods and this calculator applies the correct rate to each, showing the blended rate and a per-period breakdown you can attach to an expense claim. Medical and charitable rates are included too, since they follow different rules.

Purpose

Currency

Miles driven by period

The 2026 business rate changed on 1 July, so split your mileage at that date. Leave a field blank if it does not apply.

Jul 1 – Dec 31, 2026 — 76¢/mi

Jan 1 – Jun 30, 2026 — 72.5¢/mi

2025 (full year) — 70¢/mi

IRS rates, cents per mile

Period	Business	Medical	Charity
Jul 1 – Dec 31, 2026	76	23.5	14
Jan 1 – Jun 30, 2026	72.5	20.5	14
2025 (full year)	70	21	14

The charitable rate is fixed by statute, so it does not change with fuel costs.

Total reimbursement

$7,460.00

10,000 miles at a blended 74.6¢ per mile.

Jul 1 – Dec 31, 2026 — 6,000 mi: $4,560.00
Jan 1 – Jun 30, 2026 — 4,000 mi: $2,900.00
Why the rates differ: Mid-year change

Rates are the IRS optional standard mileage rates. Tolls and parking are claimed separately. This is an estimate, not tax advice — keep a contemporaneous mileage log and confirm treatment with your accountant.

How to use Mileage Reimbursement Calculator

1
Choose the purpose
Pick business, medical or charitable. Each has its own rate, and the charitable rate is fixed by statute rather than adjusted annually.
2
Enter miles by period
Split your mileage between January–June and July–December 2026, because the business rate changed on 1 July. Use the 2025 field for a prior-year claim.
3
Review the breakdown
Check the per-period amounts, the total and the blended rate. The breakdown is the figure to reproduce on an expense report.

Why use this tool

Correct 2026 rates for both halves of the year
Business, medical and charitable purposes
Per-period breakdown suitable for an expense claim
Shows the blended cents-per-mile across a split-rate year
2025 rates included for prior-year claims

Frequently asked questions

What is the IRS mileage rate for 2026?: It changed mid-year. Business travel from 1 January to 30 June 2026 is 72.5 cents per mile; from 1 July to 31 December it is 76 cents. Medical and military moving mileage went from 20.5 to 23.5 cents on the same date, and the charitable rate stayed at 14 cents throughout.
Why did the mileage rate change mid-year?: The IRS occasionally issues a mid-year adjustment when fuel costs move sharply, as it did in 2011 and 2022. The 2026 increase was announced in mid-July and applies to travel on or after 1 July. Any claim spanning the change must be split, because one rate does not apply to the whole year.
How do I calculate mileage reimbursement?: Multiply business miles by the applicable rate. At 76 cents, 1,000 miles is $760. For a claim spanning 1 July 2026, calculate each period separately: 4,000 miles at 72.5 cents plus 6,000 at 76 cents comes to $2,900 plus $4,560, or $7,460.
Is my employer required to reimburse mileage?: Federal law does not generally require it, though a few states do, and reimbursement is effectively required where paying for mileage out of pocket would push an employee below minimum wage. Most employers reimburse at the IRS rate because doing so is straightforward and non-taxable to the employee.
What does the standard mileage rate cover?: The business rate is built from a study of both fixed and variable costs of operating a vehicle — fuel, maintenance, tyres, insurance, registration and depreciation. That is why you cannot claim the standard rate and also deduct those same costs. Tolls and parking are separate and can be claimed on top.
Can employees deduct unreimbursed mileage?: Generally no. Unreimbursed employee travel is not deductible as a miscellaneous itemized deduction under current rules, with narrow exceptions including certain Armed Forces reservists, some state and local officials, qualifying performing artists and eligible educators. Self-employed people deduct business mileage on Schedule C.
Should I use the standard rate or actual expenses?: The standard rate is simpler and needs only a mileage log. Actual expenses can be larger for an expensive vehicle or one with heavy repair costs, but requires full records. For an owned vehicle you must choose the standard rate in the first year it is used for business if you want the option to switch later; on a leased vehicle the standard rate must be used for the whole lease.