The 2026 IRS Standard Mileage Rates
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In this guide
On December 29, 2025 the IRS released the optional standard mileage rates for 2026, used to value the deductible cost of operating a vehicle for business, medical, moving or charitable purposes. Then, on July 1, 2026, the IRS did something it almost never does: it raised the rate again mid-year, in direct response to a sharp rise in fuel costs. That's only the second mid-year adjustment since the 1970s — the last was in 2022, when a similar fuel spike forced the IRS's hand.
TL;DR
The 2026 IRS business mileage rate started the year at 72.5¢/mile, then rose to 76¢/mile from July 1 after a rare mid-year adjustment driven by fuel costs. Medical/moving rates moved from 20.5¢ to 23.5¢/mile on the same date; the charitable rate stayed fixed at 14¢/mile all year, since Congress — not the IRS — sets that figure by statute. Use the rate that matches the date of travel, not the date you file your claim.
The 2026 rates: January 1 – June 30
- Business: 72.5¢ per mile (up 2.5¢ from 2025).
- Medical or moving (qualifying active-duty military): 20.5¢ per mile.
- Charitable service: 14¢ per mile (fixed by statute).
The 2026 rates: July 1 – December 31
- Business: 76¢ per mile (up 3.5¢ from the first half of the year).
- Medical or moving (qualifying active-duty military): 23.5¢ per mile.
- Charitable service: 14¢ per mile (unchanged — it's fixed by statute, not set by the IRS).
| Purpose | Jan 1 – Jun 30 | Jul 1 – Dec 31 | Change |
|---|---|---|---|
| Business | 72.5¢/mi | 76¢/mi | +3.5¢ |
| Medical / moving | 20.5¢/mi | 23.5¢/mi | +3.0¢ |
| Charitable | 14¢/mi | 14¢/mi | No change — set by Congress |
2026 IRS standard mileage rates by period
Why the IRS made a rare mid-year change
The standard mileage rate is meant to approximate the real cost of running a vehicle — fuel, depreciation, insurance, maintenance and repairs — averaged nationally. Ordinarily the IRS reviews and resets that figure once a year, in December, for the following calendar year. A genuinely sharp, sustained rise in fuel prices during the first half of 2026 pushed the real cost of business driving meaningfully above what the January rate reflected, and the IRS used its authority to issue a mid-year correction rather than let the rate lag reality for another six months. It's a reminder that the standard rate is a policy tool tied to actual driving costs, not a fixed number set once a year on autopilot.
How reimbursement works across the rate change
Multiply business miles driven by the rate that applied on the date of that specific trip: 72.5¢ for trips before July 1, 76¢ for trips from July 1 onward. A 240-mile round trip for work taken in March is 240 × $0.725 = $174.00; the exact same 240-mile trip taken in August is 240 × $0.76 = $182.40 — an $8.40 difference purely because of when the driving happened. Employers who reimburse at or below the applicable IRS rate under an accountable plan pay it tax-free; anything above the rate for that period is taxable to the employee. See our guide to IRS mileage reimbursement rules for employers for the full compliance picture.
Split your mileage log at the June 30 / July 1 boundary
The IRS expects a contemporaneous log: date, business purpose, start and end point, and miles for every trip. With a mid-year rate change, it's essential to split your log cleanly at the June 30 / July 1 boundary so every trip is priced at the correct rate for its actual date — a single spreadsheet applying one flat rate to the whole year will misstate your total either way. Our mileage reimbursement calculator applies the correct period rate automatically and totals multiple legs so you can build an accurate per-trip figure in seconds.
“The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile.”
— Internal Revenue Service, irs.gov
Who this affects most
Self-employed workers deducting vehicle use on Schedule C, employers running an accountable reimbursement plan, and anyone claiming medical, moving or charitable mileage all need the correct half-year rate. Our guide to claiming mileage on your taxes covers exactly how each filer type applies these figures at tax time.
What is the IRS mileage rate for 2026?
It's 72.5 cents per mile for business use from January 1 to June 30, 2026, rising to 76 cents per mile from July 1 to December 31, 2026, after a mid-year adjustment.
Why did the IRS mileage rate change mid-year?
The IRS raised it in response to a sustained, sharp rise in fuel costs during the first half of 2026 — only the second mid-year adjustment since the 1970s.
Which rate do I use for a trip taken in June versus July?
Use the rate in effect on the date of travel: 72.5¢/mile for any trip through June 30, and 76¢/mile for any trip from July 1 onward, even if you're filing the claim later in the year.
Did the charitable mileage rate change in 2026?
No — the charitable rate is fixed at 14 cents per mile by statute, set by Congress rather than the IRS, so it did not move during the mid-year adjustment.
Calculate it now
Use the free GSA per diem and IRS mileage calculators.