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The 2026 IRS Standard Mileage Rates

4 min read

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.

The 2026 rates

  • 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).

How reimbursement works

Multiply business miles by 72.5¢. A 240-mile round trip for work is 240 × $0.725 = $174.00. Employers who reimburse at or below the IRS rate under an accountable plan pay it tax-free; anything above the rate is taxable to the employee.

Keep a mileage log

The IRS expects a contemporaneous log: date, purpose, start and end point, and miles. Our mileage calculator totals multiple legs so you can build a per-trip figure quickly.

Calculate it now

Use the free GSA per diem and IRS mileage calculators.