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For 2026, split qualifying business miles at July 1: multiply miles driven from January 1 through June 30 by $0.725, multiply miles driven from July 1 through December 31 by $0.76, then add the results. The IRS’s 2026 rate change does not make every work-related trip deductible, and the result is a rate-based mileage amount—not automatically a tax credit or a guaranteed deduction.
The 2026 calculation
Use a separate rate for each part of the year:
(Business miles driven January 1–June 30 × $0.725) + (business miles driven July 1–December 31 × $0.76) = 2026 rate-based business mileage amount.
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The IRS set the business rate at 72.5 cents per mile for January 1 through June 30, 2026, and revised it to 76 cents per mile for July 1 through December 31. Announcement 2026-11 says the revised rate applies to qualifying business expenses on or after July 1; the earlier rate remains applicable before that date. Do not use a single average or year-end rate for all miles.
In practical terms, the dividing line is the effective date: miles in the first period use the earlier rate, and miles in the second period use the revised rate. Keep those mileage totals separate until you have multiplied each one by its applicable rate. Combining them first and applying one rate can produce the wrong result, even if the overall annual mileage total is accurate.
Worked example
Suppose a taxpayer’s records show 4,000 qualifying business miles through June 30 and 5,000 qualifying business miles from July 1 onward:
- January–June: 4,000 × $0.725 = $2,900
- July–December: 5,000 × $0.76 = $3,800
- Total rate-based mileage amount: $2,900 + $3,800 = $6,700
This example demonstrates the arithmetic using the IRS rates. It does not determine whether the driver, vehicle, or any individual trip qualifies for a deduction.
The two mileage counts need to be supported independently: the example assumes the taxpayer has records showing how many qualifying business miles fall before and after the rate change. If a record only gives an annual total, it does not by itself show how to divide those miles between the two rates. Use available trip records or other sufficient evidence to establish the period totals, rather than estimating a split without support.
Which 2026 mileage rate applies?
The midyear change applies to business mileage and also changes the rate for medical and qualifying moving mileage. Charitable mileage is a separate category and did not change. Keep each type of travel separate in your records and calculations.
| Mileage purpose | January 1–June 30, 2026 | July 1–December 31, 2026 |
|---|---|---|
| Business | 72.5 cents per mile | 76 cents per mile |
| Medical or qualifying moving | 20.5 cents per mile | 23.5 cents per mile |
| Charitable service | 14 cents per mile | 14 cents per mile |
The IRS says the fuel-price increase prompted the revision. Announcement 2026-11 states: “This modification results from recent increases in the price of fuel.” The change does not turn medical, moving, charitable, or commuting miles into business miles; each category has its own purpose and eligibility rules.
These rates are not interchangeable. If a taxpayer has miles in more than one category, identify the purpose of each trip first and apply the rate associated with that category and period. The 14-cent charitable rate remains the same throughout 2026; it is not the business rate for charitable organizations’ employees or contractors. Likewise, the medical and qualifying moving rates are not substitutes for the business rate. The category depends on the nature and eligibility of the travel, not simply on the fact that a vehicle was driven.
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How to calculate your amount step by step
- Identify the tax year. Rates can change between years and, as in 2026, within a year. Use the IRS rate periods for the year the mileage occurred, not the year you happen to prepare or file a return.
- Find the effective date of any rate change. For 2026, divide miles at July 1. Use miles driven through June 30 in the first calculation and miles driven on or after July 1 in the second.
- Count only potentially qualifying business miles. Keep personal, commuting, charitable, medical, and qualifying moving travel out of the business-mile totals. Whether a trip is deductible depends on the applicable tax rules and the facts of the trip.
- Multiply each period’s miles by its rate. For 2026, use $0.725 for January–June business miles and $0.76 for July–December business miles.
- Add the period subtotals. The sum is the standard-rate mileage amount before considering eligibility, method-choice rules, and any other tax-return requirements.
- Retain supporting records. Keep evidence supporting the miles and business purpose, as well as records needed for any other allowable vehicle expenses or return entries.
- Check the reporting instructions for your return year and situation. Sole proprietors report business profit or loss on Schedule C, but line references and instructions can change. Use the current-year form instructions rather than carrying forward a prior-year line number.
A quick way to check the arithmetic is to calculate each period separately before adding. For example, if the first-period total is 1,200 business miles and the second-period total is 800, the rate calculation is (1,200 × $0.725) + (800 × $0.76), or $870 + $608 = $1,478. This is only an illustration of the rate calculation; it does not establish that those trips qualify or that a particular taxpayer may claim the amount.
For a tax year other than 2026, do not reuse these two rates automatically. First find the IRS rate and any effective dates applicable to that year, then follow the same process: separate miles at each rate’s effective date, multiply each period independently, and add the results. The 2026 figures are specific to the periods listed here.
What records to keep
The IRS requires adequate records or other sufficient evidence to substantiate expenses; the cited IRS guidance does not mandate a particular commercial logbook, app, or recording format. A paper logbook, spreadsheet, or other recordkeeping system can help organize the information, but buying or maintaining a logbook by itself does not establish that a trip was deductible.
For a practical record, note the date, starting and ending locations or mileage, total business miles, and the business purpose. Keep the records in a form that lets you separate miles before and after the effective date. If you use an electronic record, preserve information you can access and substantiate if questions arise. The IRS’s standard-rate guidance also requires compliance with applicable substantiation rules; the exact evidence needed can depend on the taxpayer and expense.
The key is not the brand or format of the record but whether it provides adequate support for the expense. A logbook may be useful for writing down trip details as they happen; a spreadsheet may make it easier to total miles by period. Either approach still needs to reflect actual, supportable information. A year-end total that cannot be tied to dates, business purposes, or the period split may not be enough to substantiate the calculation.
Organize the records so that the first-half and second-half totals can be reviewed separately. For example, retain a period subtotal alongside the underlying entries and note which rate was used for each calculation. Keep any relevant supporting records for other allowable expenses if you use the actual-expense method. Do not treat a mileage log as a substitute for checking whether a particular trip or method qualifies.
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Is the standard mileage method available to you?
The standard mileage rate is optional where the rules permit. A taxpayer may instead use actual allowable vehicle costs, but the choice is not always freely interchangeable from year to year or vehicle to vehicle.
Standard mileage method
This method applies the IRS cents-per-mile rate to qualifying business miles. It is relatively straightforward to calculate, but you still need substantiation and must meet the applicable vehicle and taxpayer rules. The rate itself does not establish that the vehicle use was business-related or that the taxpayer is entitled to claim the amount.
Its arithmetic is simple, but the underlying questions are not only about arithmetic: whether the trip qualifies, whether the taxpayer may use the method for that vehicle, and whether the miles are adequately supported all matter. The rate-based amount is a starting point for reporting under the applicable rules, not a promise of a particular reduction in tax.
Actual vehicle expenses
The actual-expense method is based on allowable vehicle costs rather than a single cents-per-mile rate. It requires records supporting those costs and the business use of the vehicle. Compare the two methods using your own mileage, costs, vehicle use, and tax circumstances; there is no reliable general rule that one method always produces a larger deduction.
The comparison is therefore not just “which rate is higher?” One method uses a standard amount per qualifying mile; the other depends on actual allowable costs and supporting records. Your vehicle’s use, costs, ownership or lease status, prior method choice, and applicable eligibility rules can affect which method is available and how the amounts compare. Without those facts, it is not possible to say which approach would produce a larger result.
Vehicle timing and prior method choices
- For an owned vehicle used for business, a taxpayer choosing the standard mileage rate must choose it in the first year the vehicle is available for business use.
- For a leased vehicle, the standard mileage method must be used throughout the lease period, including renewals, if that method is chosen.
- Prior method choices and the specific vehicle’s history can affect what is available. Review the complete IRS rules for your circumstances before selecting a method or switching methods.
These timing rules are a reason to check method availability before assuming that the 2026 rate calculation is the method you can use. For an owned vehicle, the relevant choice is tied to the first year it is available for business use. For a leased vehicle, choosing standard mileage means continuing that method for the lease period, including renewals. The individual facts and full IRS rules matter, so do not treat this summary as a complete method-election analysis.
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Who can claim a business mileage deduction?
The calculation is not a universal deduction for anyone who drives for work. In particular, the IRS explains that employees generally cannot claim unreimbursed employee travel as a miscellaneous itemized deduction. It describes limited statutory exceptions, including certain educator expenses and specified employee groups whose expenses may be deductible as adjustments to income.
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In other words, the rate table answers how to value miles under the standard-rate calculation; it does not answer who is entitled to claim a deduction. Employment status, the nature of the expense, any applicable exception, and the taxpayer’s vehicle-method rules can affect the result. If you are unsure whether an exception applies, review the current IRS guidance or consult a qualified tax professional rather than assuming that business-related driving is deductible.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How the 2026 rates compare with earlier years
The 2026 change is unusual because two business rates apply in one calendar year. Earlier annual rates are useful context, but they should not be substituted for the period-specific 2026 rates.
| Tax year or period | IRS business mileage rate |
|---|---|
| 2024 | 67 cents per mile |
| 2025 | 70 cents per mile |
| January 1–June 30, 2026 | 72.5 cents per mile |
| July 1–December 31, 2026 | 76 cents per mile |
The IRS’s 2025 rate was 70 cents per business mile, and its 2024 rate was 67 cents. These historical figures do not apply to 2026 mileage. Rates are administrative amounts, not tax credits, and they do not establish that every taxpayer or trip qualifies.
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Common calculation mistakes
- Applying 76 cents to the whole year. Use 72.5 cents for qualifying business miles through June 30, 2026, and 76 cents for miles from July 1 through December 31.
- Applying 72.5 cents to all 2026 miles. That rate applies only to the first half of the year.
- Using the annual rate from another year. The 2025 rate of 70 cents and the 2024 rate of 67 cents are not the 2026 rates.
- Combining mileage categories. Business, medical, qualifying moving, and charitable mileage have different rates and rules. Do not count travel in one category as business mileage just because it involved driving.
- Treating the mileage amount as an automatic tax benefit. The calculation produces a rate-based amount. Eligibility, method rules, substantiation, and return treatment still matter; it is not a dollar-for-dollar tax credit.
- Assuming all employee work travel is deductible. Unreimbursed employee travel is generally not deductible as a miscellaneous itemized deduction, subject to limited statutory exceptions.
- Failing to preserve trip support. A total mileage figure without adequate evidence of the miles and business purpose may not substantiate the expense.
- Reusing old tax-form line numbers. Forms and instructions can change. Consult the instructions for the year being filed.
- Using the right rate on the wrong mileage. A correct multiplication cannot make personal, commuting, medical, charitable, or other nonbusiness travel into business mileage.
- Assuming a logbook alone guarantees compliance. A logbook is an optional organizing tool, not proof by itself that a trip qualifies or that all substantiation rules have been met.
- Choosing a method without checking vehicle history. The first-year choice for an owned vehicle and the full-lease-period rule for a leased vehicle can limit method choices.
Filing and method-choice checklist
- Separate miles by the actual effective date of the rate change.
- Keep business miles distinct from commuting, personal, charitable, medical, and qualifying moving travel.
- Apply the correct rate to each period and retain the arithmetic behind your total.
- Keep adequate records supporting mileage and business purpose.
- Confirm that the standard mileage method is available given ownership or lease status and prior method choices.
- Compare actual allowable costs only when you have the records and circumstances needed to do so.
- Check current-year return instructions and any applicable employee exception before claiming an amount.
Frequently Asked Questions
What are the 2026 IRS business mileage rates?
The rate is 72.5 cents per qualifying business mile from January 1 through June 30, 2026, and 76 cents per mile from July 1 through December 31, 2026. Split miles by the effective date rather than applying one rate to the full year.
How do I calculate business mileage when the rate changes midyear?
Multiply qualifying business miles in each rate period by that period’s rate, then add the subtotals. For 2026, use (January–June miles × $0.725) + (July–December miles × $0.76).
Can I use 76 cents for all my 2026 business miles?
No. The revised 76-cent rate applies to qualifying business expenses on or after July 1, 2026. The 72.5-cent rate applies before that date.
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No. The rates are used in a mileage calculation; they are not dollar-for-dollar tax credits. Eligibility, substantiation, the method available to you, and tax-return rules still matter.
Can employees deduct unreimbursed work mileage?
Employees generally cannot claim unreimbursed employee travel as a miscellaneous itemized deduction. The IRS describes limited statutory exceptions, so do not assume the standard business rate makes employee driving deductible.
Do I need a particular mileage logbook or app?
The cited IRS guidance calls for adequate records or other sufficient evidence, but does not mandate a particular commercial logbook, app, or format. A recordkeeping tool can help organize trips and separate the periods, but it does not by itself establish that a trip qualifies.
Should I use the standard mileage rate or actual vehicle expenses?
The standard method uses a cents-per-mile rate; the actual-expense method is based on allowable vehicle costs and supporting records. Which is available or produces a better result depends on your mileage, costs, vehicle use, ownership or lease status, prior method choices, and tax circumstances.
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The Bottom Line
For 2026, calculate qualifying business mileage in two parts: use 72.5 cents per mile through June 30 and 76 cents per mile from July 1 through December 31, then add the subtotals. Keep period-specific records, distinguish business miles from other travel, and confirm that the method and deduction are available for your circumstances.
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