The IRS set two mileage rates for 2026: one for trips from January 1 through June 30, and a higher one for qualifying expenses on or after July 1. The business rate is 72.5 cents per mile in the first half and 76 cents in the second. Medical and qualifying moving mileage rates are 20.5 cents and 23.5 cents, respectively; charitable mileage remains 14 cents all year. Use the rate for the date the transportation expense was paid or incurred—not one rate for the entire year.
What are the 2026 IRS mileage rates?
The IRS announced the initial rates for 2026 in December 2025, then revised the business, medical and moving rates effective July 1, 2026, citing recent fuel-price increases. The current IRS rate table lists both periods. IRS standard mileage rates; Announcement 2026-11.
| Purpose | Jan. 1–June 30, 2026 | July 1–Dec. 31, 2026 | 2025 annual rate |
|---|---|---|---|
| Business | 72.5 cents per mile | 76 cents per mile | 70 cents per mile |
| Medical | 20.5 cents per mile | 23.5 cents per mile | 21 cents per mile |
| Moving, if deductible | 20.5 cents per mile | 23.5 cents per mile | not stated in the IRS historical table |
| Charitable service | 14 cents per mile | 14 cents per mile | 14 cents per mile |
The 2025 business and medical figures come from the IRS historical mileage-rate table; the 2026 periods are in the current IRS table and Announcement 2026-11. The table’s “moving” rate is only relevant when the taxpayer is eligible to deduct the move.
How to choose the right half-year rate
For a deductible transportation expense, identify when the expense was paid or incurred. The original rates in Notice 2026-10 remain applicable to expenses before July 1; the revised rates apply to qualifying expenses on or after that date. For mileage allowances, the IRS also specifies that the payment must be made on or after July 1 and cover transportation expenses paid or incurred by the employee on or after July 1. See IRS Announcement 2026-11.
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For example, business travel incurred June 30 uses 72.5 cents per mile, while qualifying business travel incurred July 1 uses 76 cents per mile. Apply the same date distinction to qualifying medical or moving travel. Charitable mileage uses 14 cents per mile in either period.
Why the IRS changed the rates midyear
The IRS’s initial 2026 rates were 72.5 cents per business mile and 20.5 cents per medical or qualifying moving mile. Compared with 2025, the initial business rate was 2.5 cents higher, while the medical and moving rates were each half a cent lower. In July, the IRS raised the business rate to 76 cents and the medical and moving rates to 23.5 cents after fuel prices increased. The charitable rate stayed at 14 cents because it is set by statute.
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The IRS bases business rates on fixed and variable vehicle operating costs, while medical and moving rates reflect variable costs. Its original announcement says the rates apply to fully electric and hybrid automobiles as well as gasoline- and diesel-powered vehicles. See the IRS’s December 29, 2025 announcement and July 2026 revision.
Standard mileage is optional, but method rules matter
You may use the standard mileage method or, where permitted, calculate allowable vehicle costs using the actual-expense method. The standard mileage rate is not an automatic deduction or reimbursement entitlement; the expense must qualify under the applicable tax rules.
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- Vehicle you own: If you want to use standard mileage for business, you generally must choose it in the first year the vehicle is available for business use. In later years, you may be able to use standard mileage or actual expenses, subject to the applicable rules.
- Leased vehicle: If you choose standard mileage, you must use it for the entire lease period, including renewals.
- Vehicle types: The IRS’s original 2026 announcement includes fully electric and hybrid automobiles, as well as gasoline and diesel vehicles.
These method rules and the IRS’s description of the rate calculations appear in Notice 2026-10 and the original 2026 rate announcement.
Moving and employee travel deductions are limited
Moving mileage
The moving rate does not make an ordinary personal move deductible. The IRS describes eligibility for qualifying active-duty Armed Forces members moving under military orders in connection with a permanent change of station. The law also adds certain intelligence community members who relocate after December 31, 2025, after a qualifying change of assignment. Check the rules in Notice 2026-10 before claiming moving expenses.
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Unreimbursed employee business travel
Most employees cannot deduct unreimbursed employee travel as a miscellaneous itemized deduction. Certain taxpayers may deduct qualifying expenses in determining adjusted gross income, including some members of a reserve component, fee-basis state or local officials, performing artists and eligible educators. Being able to use the business mileage rate to calculate a qualifying expense does not mean every employee may claim that expense as an individual deduction. See Notice 2026-10.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Keep records that support the mileage or expense
Taxpayers using standard mileage rates must meet IRS substantiation requirements. If you instead claim actual allowable vehicle expenses, adequate records or other sufficient evidence are needed to support them. Keep records that establish the relevant trips and expenses and allow you to apply the correct rate period. A commercial mileage log book is optional; the IRS does not require or endorse a particular product. The recordkeeping and substantiation rules are discussed in Notice 2026-10.
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