2026 Mileage Deduction Calculator (72.5¢ and 76¢ IRS Rates)
The IRS raised the 2026 standard mileage rate in the middle of the year, so miles driven before and after July 1 are multiplied by different rates. Enter the miles from your log for each half of the year.
General information, not tax advice. Most employees can't deduct unreimbursed car expenses; the standard mileage rate is mainly for the self-employed and a few other groups (IRS Topic 510). You need a written mileage log (IRS Publication 463).
Rate: 72.5¢ per mile
Rate: 76¢ per mile
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Your deduction
| Jan. 1 – June 30 miles × rate | — |
|---|---|
| July 1 – Dec. 31 miles × rate | — |
| Parking fees and tolls | — |
| Estimated deduction | — |
| Miles counted | — |
| Business-use percentage | — |
Formulas used
- Deduction = (miles Jan. 1 – June 30 × first-half rate) + (miles July 1 – Dec. 31 × second-half rate) + business parking fees and tolls. Each half is rounded to the cent.
- 2026 rates (cents per mile): business 72.5, then 76; medical and military moving 20.5, then 23.5; charity 14 all year. Parking and tolls are deductible separately only for business driving under either method (Topic 510).
- Business-use percentage = business miles ÷ total miles × 100. You need it if you use actual expenses instead of the standard rate.
Worked example
1,000 business miles in the first half of 2026 and 1,000 in the second: 1,000 × $0.725 = $725.00, plus 1,000 × $0.76 = $760.00, for a $1,485.00 deduction. With 4,000 and 6,000 miles, $125.50 of parking and tolls and 15,000 total miles: $2,900.00 + $4,560.00 + $125.50 = $7,585.50, and business use is 66.7%.
Rules to know
- You must own or lease the car. You can't use the standard rate for five or more cars used at the same time (Topic 510).
- For a car you own, choose the standard rate in the first year you use it for business; for a leased car, you must keep using it for the whole lease.
- Keep a log with the date, destination, business purpose and miles for each trip (Publication 463, Table 5-1).
Sources
- IRS: Standard mileage rates (2026 rates for both periods)
- IRS: IR-2025-128, 2026 business rate of 72.5 cents
- IRS: Internal Revenue Bulletin 2026-29 (Announcement 2026-11, rates from July 1, 2026)
- IRS: Topic no. 510, Business use of car
- IRS: Publication 463, Travel, Gift, and Car Expenses
Sources checked October 29, 2026.