What is the IRS mileage rate for 2026?

It changed mid-year. Business travel from January 1 to June 30, 2026 is 72.5 cents per mile; from July 1 to December 31 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.

How do I calculate a mileage claim that spans the change?

Calculate each period separately and add them. 4,000 miles at 72.5 cents plus 6,000 at 76 cents is $2,900 plus $4,560, or $7,460. There is no annual blended rate you can apply to the whole year instead.

Why did the mileage rate change in the middle of the year?

The IRS issues a mid-year adjustment when vehicle operating costs move sharply, as it did in 2011 and 2022. The new rate applies to travel on or after the effective date and does not change the earlier half of the year.

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 it is simple and non-taxable to the employee.

Can I claim the standard rate and my fuel costs?

No. The standard rate already covers fuel, maintenance, insurance, registration and depreciation, so claiming those separately counts them twice. Parking and tolls are the exception and can be claimed on top.

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. Note the first-year rule for owned vehicles and the whole-lease rule for leased ones before choosing.

What is the 2025 mileage rate for a prior-year claim?

70 cents per mile for business, 21 cents for medical and moving, and 14 cents for charitable — a single rate for the full year, with no mid-year split.

2026 Standard Mileage Rate Guide

Published September 1, 2026

2026 is a split-rate year. The IRS raised the business standard mileage rate mid-year, so miles driven from January through June are claimed at 72.5 cents and miles from July onward at 76 cents. Any calculator, spreadsheet or article applying a single annual figure gives the wrong answer for half the year — on 10,000 miles evenly split, the difference is $175.

This guide gives every 2026 rate, the arithmetic for a claim that spans the change, and the two places a split-rate year quietly goes wrong: expense reports built from an annual constant, and mileage logs that record a total without recording dates.

The short answer

The 2026 IRS business mileage rate is 72.5 cents per mile from January 1 to June 30, and 76 cents from July 1 to December 31. Medical and military moving mileage went from 20.5 to 23.5 cents on the same date. The charitable rate is fixed by statute at 14 cents all year.

Every 2026 rate, and 2025 for comparison

Three purposes carry three different rates, and they behave differently. Business and medical rates are set by the IRS from a cost study and can be adjusted. The charitable rate is fixed in statute, which is why it has not moved in decades.

IRS standard mileage rates, cents per mile
Period	Business	Medical / moving	Charitable
Jan 1 – Jun 30, 2026	72.5¢	20.5¢	14¢
Jul 1 – Dec 31, 2026	76¢	23.5¢	14¢
2025 (full year)	70¢	21¢	14¢

Medical and military moving mileage share one rate. The charitable rate is set by statute rather than adjusted annually.

How to split a claim that spans July 1

Calculate each period separately and add them. There is no blended annual rate the IRS will accept as a shortcut — the rate that applies is the rate in force on the day the miles were driven.

A 10,000-mile business year, split across the change
Period	Miles	Rate	Amount
Jan–Jun	4,000	72.5¢	$2,900.00
Jul–Dec	6,000	76¢	$4,560.00
Total	10,000	74.6¢ blended	$7,460.00

The blended figure is an output, not an input — it is what the two periods worked out to, and it changes with the mix. Reproduce the per-period breakdown on the expense report.

Why the rate moved mid-year

The IRS occasionally issues a mid-year adjustment when vehicle operating costs move sharply, as it did in 2011 and again in 2022. A change of this kind applies to travel on or after the effective date and does not retroactively alter the earlier half of the year.

The practical consequence is that reference material ages badly. Most published mileage figures are written in January, when a single annual rate is all there is, and are never revisited. Treat any 2026 business rate you see quoted as a single number for the whole year as a signal that the source has not been updated since the announcement.

What the business rate covers — and what it does not

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 precisely why you cannot claim the standard rate and also deduct those same costs — it would be counting them twice.

Included in the rate: fuel, oil, maintenance, repairs, tyres, insurance, registration, and depreciation or lease payments.
Claimable on top: parking fees and tolls incurred on the business trip.
Not claimable: commuting between home and your regular workplace, which is personal mileage regardless of who benefits.
Either/or: the standard rate or actual expenses, not both. For an owned vehicle you must use the standard rate in the first business year to keep the option of switching later; on a leased vehicle the standard rate must be used for the entire lease.

Keeping a log that survives a split-rate year

A mileage log that records only a running total is unusable in 2026, because the total cannot be allocated between rates after the fact. The fix is to record the date of every trip, which contemporaneous logs do anyway.

Log the date, destination, business purpose and miles for each trip — the date is what makes the split possible.
Reconcile against odometer readings at the start and end of the year, so the trip log and the vehicle agree.
Total the two halves separately in your own records rather than at claim time.
Where an employer reimburses at the IRS rate, check that their system was updated in July — reimbursement at the H1 rate for H2 miles underpays by 3.5 cents a mile.
Employees generally cannot deduct unreimbursed mileage under current rules, with narrow exceptions; the self-employed deduct business mileage on Schedule C.

Run the numbers

The calculators that apply everything above, with the same figures behind them.

Mileage Reimbursement Calculator

Enter miles per period and get the split-rate breakdown to attach to an expense claim.

Salary to Hourly Calculator

The other half of costing a mobile role — what an hour of travel time actually costs.

Frequently asked questions

What is the IRS mileage rate for 2026?: It changed mid-year. Business travel from January 1 to June 30, 2026 is 72.5 cents per mile; from July 1 to December 31 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.
How do I calculate a mileage claim that spans the change?: Calculate each period separately and add them. 4,000 miles at 72.5 cents plus 6,000 at 76 cents is $2,900 plus $4,560, or $7,460. There is no annual blended rate you can apply to the whole year instead.
Why did the mileage rate change in the middle of the year?: The IRS issues a mid-year adjustment when vehicle operating costs move sharply, as it did in 2011 and 2022. The new rate applies to travel on or after the effective date and does not change the earlier half of the year.
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 it is simple and non-taxable to the employee.
Can I claim the standard rate and my fuel costs?: No. The standard rate already covers fuel, maintenance, insurance, registration and depreciation, so claiming those separately counts them twice. Parking and tolls are the exception and can be claimed on top.
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. Note the first-year rule for owned vehicles and the whole-lease rule for leased ones before choosing.
What is the 2025 mileage rate for a prior-year claim?: 70 cents per mile for business, 21 cents for medical and moving, and 14 cents for charitable — a single rate for the full year, with no mid-year split.

Sources

IRS standard mileage rates: Annual and mid-year rate notices setting the business, medical/moving and charitable rates per mile.
Internal Revenue Code: The charitable mileage rate is fixed by statute, which is why it does not track the business rate.

General information only, not financial, tax or legal advice. Rates and rules vary by jurisdiction and change over time — verify anything consequential with a qualified professional. See our disclaimer.