The IRS standard mileage rate lets you deduct a set amount per mile driven for business, medical, or charitable purposes. For 2026, the business rate is 70 cents per mile.
Quick answer: The 2026 IRS mileage rates are 70¢/mile (business), 22¢/mile (medical/moving), and 14¢/mile (charity). Track every deductible mile with date, destination, and purpose.
2026 IRS Standard Mileage Rates
| Purpose | 2026 Rate | 2025 Rate | Change |
|---|---|---|---|
| Business | 70.0¢/mile | 67.0¢/mile | +3.0¢ |
| Medical | 22.0¢/mile | 21.0¢/mile | +1.0¢ |
| Moving (military only) | 22.0¢/mile | 21.0¢/mile | +1.0¢ |
| Charity | 14.0¢/mile | 14.0¢/mile | No change |
The business, medical, and moving rates are adjusted annually based on fuel costs and vehicle operating expenses. The charity rate is set by statute and rarely changes.
Historical IRS Mileage Rates
| Year | Business | Medical/Moving | Charity |
|---|---|---|---|
| 2026 | 70.0¢ | 22.0¢ | 14.0¢ |
| 2025 | 67.0¢ | 21.0¢ | 14.0¢ |
| 2024 | 67.0¢ | 21.0¢ | 14.0¢ |
| 2023 | 65.5¢ | 22.0¢ | 14.0¢ |
| 2022 (Jul-Dec) | 62.5¢ | 22.0¢ | 14.0¢ |
| 2022 (Jan-Jun) | 58.5¢ | 18.0¢ | 14.0¢ |
| 2021 | 56.0¢ | 16.0¢ | 14.0¢ |
| 2020 | 57.5¢ | 17.0¢ | 14.0¢ |
| 2019 | 58.0¢ | 20.0¢ | 14.0¢ |
Who Can Deduct Mileage?
Business Mileage (70¢/mile)
| Who Qualifies | Deduction Type |
|---|---|
| Self-employed / sole proprietors | Schedule C expense |
| Independent contractors | Schedule C expense |
| Gig workers (Uber, DoorDash, etc.) | Schedule C expense |
| Partners in a partnership | Form 1065 / Schedule K-1 |
| Business owners (LLC, S-corp) | Business expense |
| Employees (W-2) | NOT deductible (since 2018) |
Important: W-2 employees cannot deduct mileage on their personal tax returns since the Tax Cuts and Jobs Act of 2017 eliminated unreimbursed employee expenses. If your employer reimburses mileage, it’s tax-free up to the IRS rate.
Medical Mileage (22¢/mile)
| Qualifying Trips | Non-Qualifying Trips |
|---|---|
| Doctor/hospital visits | Going to the gym |
| Lab work and testing | Picking up over-the-counter medicine |
| Physical therapy | Visiting sick relatives |
| Prescribed treatments | Cosmetic procedures |
| Picking up prescriptions |
Medical mileage is an itemized deduction. You can only deduct total medical expenses exceeding 7.5% of your AGI.
Moving Mileage (22¢/mile)
Only active-duty military members can deduct moving expenses. You must move due to a military order requiring a permanent change of station.
Charitable Mileage (14¢/mile)
| Qualifying Trips | Non-Qualifying Trips |
|---|---|
| Driving for charity work | Commuting to a volunteer position |
| Delivering meals for nonprofit | Personal errands while volunteering |
| Transporting supplies for charity | Driving to fundraising events you attend |
Charitable mileage is an itemized deduction on Schedule A.
What Miles Are Deductible?
Business Miles — YES
| Trip Type | Deductible? |
|---|---|
| Client meetings | ✅ Yes |
| Travel between work locations | ✅ Yes |
| Home office to client/business location | ✅ Yes |
| Business errands (bank, post office, supplies) | ✅ Yes |
| Airport for business travel | ✅ Yes |
| Temporary work location (under 1 year) | ✅ Yes |
Business Miles — NO
| Trip Type | Deductible? |
|---|---|
| Home to regular office (commuting) | ❌ No |
| Personal errands during work day | ❌ No |
| Driving to lunch | ❌ No |
| Permanent work location | ❌ No |
Home Office Exception
If you have a qualifying home office, your home is considered your principal place of business. Driving from home to any business location (client site, co-working space, etc.) becomes deductible.
Calculating Your Mileage Deduction
Example 1: Freelance Graphic Designer
| Category | Miles | Rate | Deduction |
|---|---|---|---|
| Client meetings | 1,200 | 70¢ | $840 |
| Supplies/printing | 300 | 70¢ | $210 |
| Networking events | 150 | 70¢ | $105 |
| Total Business | 1,650 | $1,155 |
Example 2: Uber/Lyft Driver
| Category | Miles | Rate | Deduction |
|---|---|---|---|
| Miles with passengers | 18,000 | 70¢ | $12,600 |
| Miles to pick up passengers | 6,000 | 70¢ | $4,200 |
| Miles returning home (end of shift) | 500 | 70¢ | $350 |
| Total Business | 24,500 | $17,150 |
Example 3: Real Estate Agent
| Category | Miles | Rate | Deduction |
|---|---|---|---|
| Property showings | 4,500 | 70¢ | $3,150 |
| Client meetings | 800 | 70¢ | $560 |
| Open houses | 600 | 70¢ | $420 |
| Office to listings | 1,200 | 70¢ | $840 |
| Total Business | 7,100 | $4,970 |
Standard Mileage vs. Actual Expenses
You have two methods for deducting vehicle expenses:
Standard Mileage Rate
Multiply deductible miles by the IRS rate (70¢ for 2026).
Includes: Gas, oil, repairs, insurance, registration, depreciation
Doesn’t include (deduct separately):
- Parking fees for business
- Tolls for business travel
- Interest on car loan (business use portion)
- Personal property tax on the vehicle
Actual Expense Method
Track all vehicle costs and multiply by business use percentage.
| Expense Category | Annual Cost | Business Use (60%) | Deductible |
|---|---|---|---|
| Gas | $3,600 | 60% | $2,160 |
| Insurance | $1,800 | 60% | $1,080 |
| Repairs/maintenance | $1,200 | 60% | $720 |
| Registration | $400 | 60% | $240 |
| Depreciation | $3,500 | 60% | $2,100 |
| Car wash | $200 | 60% | $120 |
| Total | $10,700 | $6,420 |
Which Method Is Better?
| Factor | Standard Mileage | Actual Expenses |
|---|---|---|
| Best for | Fuel-efficient cars, high mileage | Expensive cars, high maintenance |
| Tracking required | Miles only | All receipts + miles |
| Depreciation | Included in rate | Calculated separately |
| Year 1 choice | Must use standard to use later | Can switch to standard later |
| Leased vehicles | Can switch annually | Can switch annually |
Rule of thumb: Calculate both methods in year 1 and use whichever is higher. If you want flexibility, start with standard mileage.
How to Track Mileage
The IRS requires contemporaneous records — documentation created at or near the time of the trip.
Required Information
For each trip, record:
| Element | Example |
|---|---|
| Date | March 15, 2026 |
| Starting location | Home office |
| Destination | Client ABC, 123 Main St |
| Business purpose | Project kickoff meeting |
| Miles driven | 28 miles |
Tracking Methods
| Method | Pros | Cons |
|---|---|---|
| Mileage apps (MileIQ, Stride, Everlance) | Automatic GPS tracking, easy reporting | Monthly cost, battery drain |
| Spreadsheet | Free, customizable | Manual entry required |
| Paper log | Simple, no tech needed | Easy to lose, time-consuming |
| Google Maps timeline | Automatic, free | Privacy concerns, need to add purpose |
Best Mileage Tracking Apps
| App | Cost | Features |
|---|---|---|
| MileIQ | $5.99/month or $59.99/year | Auto-detect drives, swipe to classify |
| Stride | Free | Mileage + expense tracking, tax estimates |
| Everlance | Free–$8/month | Auto-tracking, bank connection |
| Hurdlr | Free–$10/month | Mileage, expenses, income tracking |
| TripLog | Free–$6/month | GPS tracking, team features |
Mileage Reimbursement for Employees
If your employer reimburses mileage:
| Reimbursement Rate | Tax Treatment |
|---|---|
| At or below IRS rate (70¢) | Tax-free to employee, deductible for employer |
| Above IRS rate | Excess is taxable income |
| Below IRS rate | Employee cannot deduct the difference |
Accountable Plan Requirements
For reimbursements to be tax-free, the employer must have an accountable plan:
- Expense must have a business connection
- Employee must adequately account for expenses (within 60 days)
- Employee must return excess reimbursement (within 120 days)
Common Mileage Deduction Mistakes
| Mistake | Why It’s Wrong |
|---|---|
| Deducting commuting miles | Home to regular workplace is never deductible |
| No written records | IRS can deny entire deduction without documentation |
| Estimating miles | Must have actual records, not estimates |
| Counting personal miles | Only business purpose qualifies |
| Not claiming parking/tolls | These are deductible separately, even with standard rate |
| Switching methods incorrectly | Restrictions apply when changing methods |
Mileage Deduction for Electric Vehicles
Electric vehicles qualify for the standard mileage rate. The 70¢ rate accounts for:
- Electricity costs (instead of gas)
- Battery depreciation
- Maintenance
- Insurance
EVs often have lower actual expenses than gas vehicles, making the standard mileage rate particularly attractive.
EV vs. Gas Vehicle Comparison
| Expense | Gas Vehicle | Electric Vehicle |
|---|---|---|
| Fuel/electricity | $2,400/year | $600/year |
| Maintenance | $1,200/year | $400/year |
| Insurance | $1,800/year | $2,000/year |
| Depreciation | $3,500/year | $4,000/year |
| Total | $8,900 | $7,000 |
At 12,000 business miles: Standard rate = $8,400 For EVs, the standard mileage rate often results in a higher deduction than actual expenses.
2026 Mileage Deduction Limits
| Situation | Limit |
|---|---|
| Vehicle cost for depreciation | $62,000 (luxury auto cap) |
| First-year depreciation (standard mileage) | Included in 70¢ rate |
| Heavy SUVs/trucks (>6,000 lbs) | Section 179: up to $30,500 |
| Business use requirement | Must be more than 50% for accelerated depreciation |
Bottom Line
- 2026 business mileage rate: 70¢ per mile
- Track every trip with date, destination, purpose, and miles
- W-2 employees cannot deduct mileage (but can receive tax-free reimbursement)
- Self-employed: Deduct on Schedule C
- Compare methods — standard vs. actual expenses — to maximize deduction
- Parking and tolls are deductible separately with either method
- Use an app for easy, IRS-compliant tracking