FAQ - IRS Standard Mileage Rates 2026

Q: What is the IRS mileage rate for 2026?

The IRS announced two sets of official rates for 2026. From Jul 1 to Dec 31, the business rate is 76 cents per mile, the medical or moving rate is 23.5 cents, and the charitable rate is 14 cents. From Jan 1 to Jun 30, the business rate is 72.5 cents, the medical or moving rate is 20.5 cents, and the charitable rate is 14 cents.

Q: Did the mileage rate go up in 2026?

Yes. The business rate rose from 70 cents in 2025 to 72.5 cents on Jan 1, 2026, then to 76 cents on Jul 1, 2026. The medical and moving rate changed from 21 cents in 2025 to 20.5 cents and then 23.5 cents.

Q: Can I deduct my commute to work?

Generally, no. Mileage between your home and your regular place of business is generally commuting, while business-related travel between work locations may be treated differently.

Q: Do I need to keep gas receipts if I use the standard mileage rate?

The standard mileage method generally does not require gas receipts for the mileage calculation, but you should keep a contemporaneous log with the date, destination, purpose, and miles driven, plus any supporting records relevant to your situation.

Q: What does the IRS require as proof of mileage?

The site explains that a contemporaneous log recorded at or near the time of each trip should include the date, destination, purpose, and miles driven. A notebook, spreadsheet, or tracker can help organize those records, but no tool guarantees that the records meet every requirement.

Q: Which mileage log format should I use?

Use the printable PDF for handwritten entries, the CSV for sorting and reviewing records in Excel or Google Sheets, or the browser tracker for recording trips and exporting them later. Choose the format you can keep current and support with the details of each trip.

What is the IRS mileage rate for 2026?

The IRS announced two sets of official rates for 2026, because a mid-year fuel-price surge triggered an unusual July adjustment:

Jul 1 – Dec 31: 76 cents per mile for business use, 23.5 cents for medical or moving purposes, and 14 cents for charitable organizations (Announcement 2026-11)
Jan 1 – Jun 30: 72.5 cents business, 20.5 cents medical/moving, 14 cents charity (Notice 2026-10)

Source: irs.gov

Did the mileage rate go up in 2026?

Yes — twice. The business rate rose from 70¢ (2025) to 72.5¢ on Jan 1, 2026 (Notice 2026-10), then to 76¢ on Jul 1, 2026 (Announcement 2026-11) after the IRS cited rising fuel prices. Medical/moving followed a similar path: 21¢ (2025) → 20.5¢ (Jan–Jun 2026) → 23.5¢ (Jul–Dec 2026).

Can I deduct my commute to work?

No. The IRS does not allow you to deduct mileage for commuting between your home and your regular place of business. You can only deduct business-related trips, such as driving from your office to a client site.

Do I need to keep gas receipts if I use the standard mileage rate?

Fuel receipts may not be needed for the standard-rate multiplication itself, but you should keep a contemporaneous mileage log and any supporting records relevant to your employer or tax situation. The standard rate does not remove the need to understand the method's eligibility rules.

Standard mileage rate vs. actual expenses: which should I use?

The standard mileage rate is simpler: multiply your business miles by the IRS rate (76¢ for Jul–Dec 2026; 72.5¢ for Jan–Jun). You generally do not add each fuel, oil, insurance, or repair cost to that mileage calculation, but you still need to follow the method's eligibility and recordkeeping rules. The actual expense method requires tracking every real cost (fuel, maintenance, depreciation, insurance) and can yield a larger deduction if your vehicle is expensive to run. Most drivers start with the standard rate and switch only if the math clearly favors actual expenses. Once you use actual expenses on a vehicle you lease or buy, certain rules may lock you in — consult a tax professional before switching.

What does the IRS require as proof of mileage?

The IRS expects a "contemporaneous" log — recorded at or near the time of each trip — with at minimum: date, destination, purpose, and miles driven. A notebook, a spreadsheet, or our Pro Tracker can help organize those records, but no tool by itself guarantees that the records meet every requirement. Reconstructing a year of mileage from memory at tax time is weaker than recording it near the time of each trip.

I use my car for both work and personal trips. How do I track it?

Record all trips or record business trips as they happen. The key number is total business miles for the year, plus your odometer readings at January 1 and December 31 so you can show the business percentage. Digital logs that let you tag a trip as "business" or "personal" in one tap make this painless.

Can gig drivers (Uber, DoorDash, Lyft) deduct all their miles?

Some work-related miles may be deductible, but the answer depends on the trip and your tax situation. Keep your own log rather than assuming a platform summary captures every mile. The mileage between your home and your first pickup, and from your last drop-off back home, may be commuting depending on the facts. Our Drivers Calculator helps you estimate the value of a consistent log.

When can I start using the 2026 rate?

The 2026 rates are already in effect. The 76¢ business rate applies to miles driven on or after July 1, 2026; miles driven Jan 1 – Jun 30 use 72.5¢. Both figures are final — confirm them on irs.gov. When you file, split your mileage log by trip date so each period uses its own rate.

Is my data safe on SimpleMileageCalc?

Yes. All calculations run locally in your browser — your mileage numbers are never uploaded to our servers. Generated PDFs are created on your device. See our Privacy Policy for details.

How do I calculate mileage reimbursement for different 2026 rate periods?

Separate trips by the date driven when the applicable rate changes. Multiply each period's qualifying miles by its rate, then add the results. If an employer uses a custom rate, follow the employer's policy instead of assuming the IRS rate applies. Use the reimbursement calculator for the multiplication.

Which mileage log format should I use?

Use the printable PDF or CSV templates for a file you can print or sort, or use the browser tracker to record trips and export them later. Choose the format you can keep current and support with the details of each trip.

Frequently Asked Questions