IRS standard mileage rates
| Period | Business | Medical / military moving | Charity |
|---|---|---|---|
| 2025 | 70 | 21 | 14 |
| 2026 (Jan 1 – Jun 30) | 72.5 | 20.5 | 14 |
| 2026 (Jul 1 – Dec 31) | 76 | 23.5 | 14 |
Verify current figures at the IRS standard mileage rates page. When the rate changes mid-year, use the rate for the date each trip took place.
Who can use it?
Self-employed people and independent contractors can deduct business mileage on Schedule C. W-2 employees generally cannot deduct unreimbursed business mileage on the federal return under current law. If your employer reimburses you, the reimbursement under an accountable plan isn’t taxable.
What counts as business miles?
- Qualifies: driving to meet clients, to a temporary work location, between job sites, to pick up supplies, to the bank for business, and from home to a business location if your home office is your principal place of business.
- Does not qualify: commuting between home and a regular workplace; personal errands.
How to keep a mileage log
The IRS requires adequate records. For each trip record the date, destination, business purpose, and miles driven; also record your odometer reading at the start and end of the year. A paper log or a mileage app works. Reconstructing a log at tax time from memory is risky. If you are audited, a contemporaneous log is the best proof.
Standard mileage rate vs actual expenses
With actual expenses you deduct the business share of gas, repairs, insurance, depreciation, and similar costs. Generally, if you use the standard mileage rate in the first year a vehicle is used for business, you can switch to actual expenses later in some cases, but if you start with actual expenses and take accelerated depreciation, you generally can’t switch to the standard rate. The rate already includes depreciation, maintenance and fuel. You can still deduct parking fees and tolls on top of the standard rate.
Charity and medical mileage
Charitable mileage is set by statute at 14 cents per mile and is an itemized deduction. Medical mileage is also an itemized deduction subject to the 7.5% of AGI threshold. See charitable deductions.
Gig drivers
Rideshare and delivery drivers can often deduct miles driven with a passenger or while delivering, plus some miles between jobs. Miles driven while waiting for requests may qualify depending on the circumstances. Read our gig worker tax guide.
Frequently asked questions
What is the IRS mileage rate for 2026?
72.5 cents per mile for business use from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026, per the IRS.
Can I deduct my commute?
No. Commuting between home and a regular workplace is a personal expense.
Do I need a mileage log?
Yes. The IRS expects adequate records of dates, destinations, purposes and miles.
Official sources
- IRS: Standard mileage rates
- IRS Topic 510: Business use of car
- IRS Publication 463: Travel, gift and car expenses
- IRS: About Schedule C
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.