The 2026 IRS Standard Mileage Rates

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 rarely does: it raised the rate again mid-year, in response to a sharp rise in fuel costs. That's only the second mid-year adjustment since the 1970s — the last was in 2022.

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).

How reimbursement works

Multiply business miles driven by the rate for that period: 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 same trip taken in August is 240 × $0.76 = $182.40. Employers who reimburse at or below the applicable 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. Split your log at the June 30 / July 1 boundary so each trip gets the correct rate. Our mileage calculator totals multiple legs so you can build a per-trip figure quickly.