The IRS standard mileage rate for business driving changes midyear in 2026: it is 72.5 cents per mile for qualifying expenses from January 1 through June 30, then 76 cents per mile from July 1 through December 31. Medical and qualifying moving mileage rates also rise on July 1, while the charitable rate stays at 14 cents per mile all year.
2026 IRS mileage rates by purpose
| Mileage purpose | January 1–June 30, 2026 | July 1–December 31, 2026 |
|---|---|---|
| Business | 72.5 cents per mile | 76 cents per mile |
| Charitable service | 14 cents per mile | 14 cents per mile |
| Medical | 20.5 cents per mile | 23.5 cents per mile |
| Moving | 20.5 cents per mile | 23.5 cents per mile |
The IRS lists both 2026 periods on its standard mileage rates page. The July increase to the business, medical, and moving rates was announced in Announcement 2026-11; it did not change the charitable rate.
How to apply the July 1 rate change
Do not use one blended rate for the year. For qualifying business, medical, and moving expenses, the IRS says the revised rates apply to transportation expenses paid or incurred on or after July 1, 2026. Expenses before that date remain subject to the earlier rates.
Employee mileage allowances have an additional timing test: to use the revised rate, the allowance must be paid on or after July 1 and relate to transportation expenses the employee paid or incurred on or after July 1. If a reimbursement covers trips or expenses on both sides of the date, separate the mileage by the applicable expense period and check the conditions in the IRS announcement.
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What the mileage rate does—and does not—mean
It is an optional way to calculate vehicle costs
The standard rate is optional. Taxpayers may instead calculate actual vehicle-use costs, and the IRS says allowable actual expenses must be supported by adequate records or other sufficient evidence. The initial 2026 guidance is in Notice 2026-10, as modified by the July announcement.
It does not make every trip deductible
A mileage rate is a calculation method, not permission to deduct any driving. The rules governing the trip and the taxpayer still apply. For example, unreimbursed employee travel expenses are generally disallowed as miscellaneous itemized deductions, subject to specified exceptions and separate rules for certain eligible groups, such as some reservists, fee-basis state or local officials, performing artists, and eligible educators. Consult the applicable IRS guidance and current tax instructions for your circumstances.
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Business method choices can carry forward
For an owned vehicle, a taxpayer who wants to preserve the option of using the standard mileage rate in later years generally must choose it in the first year the vehicle is available for business use. For a leased vehicle, using the standard rate means continuing to use it for the entire lease period, including renewals. See Notice 2026-10 and current IRS instructions before choosing a method.
Moving mileage is narrowly limited
The moving rate does not mean that anyone who relocates can claim a moving-expense deduction. The relevant deduction is limited to qualifying active-duty Armed Forces moves and certain intelligence-community moves under applicable statutory conditions.
Why the IRS changed some rates midyear
The IRS says the business rate is based on an annual study of fixed and variable automobile operating costs, while the medical and moving rates are based on variable costs. Announcement 2026-11 attributes the midyear modification to recent fuel-price increases. The charitable rate is fixed by Internal Revenue Code section 170(i), so it remained 14 cents per mile.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Keep records that support the mileage claimed
Whether using the standard rate or actual costs, keep adequate records or other sufficient evidence for the relevant expenses and trips. A paper mileage log can help record trip details, but no logbook guarantees that a deduction is available; eligibility depends on the applicable tax rules.
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