IRS Mileage Rate 2026 vs 2025: What Changed?
The IRS Standard Mileage Rates page is the official source. The IRS set the 2026 business rate at 72.5¢ for January–June (Notice 2026-10), then raised it to 76¢ for July–December after fuel prices surged (Announcement 2026-11). Both 2026 rates below are official.
Last reviewed: September 2026. Primary notices: Notice 2026-10 and Announcement 2026-11 in IRB 2026-29.
| Category |
2026 Rate (Jul 1–Dec 31) |
2026 Rate (Jan 1–Jun 30) |
2025 Rate |
|---|---|---|---|
| Business | 76.0¢ | 72.5¢ | 70.0¢ |
| Medical / Moving | 23.5¢ | 20.5¢ | 21.0¢ |
| Charitable | 14.0¢ | 14.0¢ | 14.0¢ |
Why did the 2026 Business Rate go up twice?
The IRS adjusts the standard mileage rates annually based on a study of the fixed and variable costs of operating an automobile. That annual update (Notice 2026-10) raised the business rate from 70¢ (2025) to 72.5¢ for January–June 2026.
In July 2026 the IRS took the rare step of a mid-year increase. In Announcement 2026-11, citing recent increases in the price of fuel, it raised the business rate to 76¢ and the medical/moving rate to 23.5¢ for miles driven on or after July 1, 2026. The charitable rate is fixed by law (IRC §170(i)) at 14¢ and did not change.
Standard Mileage Rates (2019-2026)
| Year | Business | Medical / Moving | Charity |
|---|---|---|---|
| 2026 (Jul-Dec) | 76.0¢ | 23.5¢ | 14¢ |
| 2026 (Jan-Jun) | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70.0¢ | 21.0¢ | 14¢ |
| 2024 | 67.0¢ | 21.0¢ | 14¢ |
| 2023 | 65.5¢ | 22.0¢ | 14¢ |
| 2022 (July-Dec) | 62.5¢ | 22.0¢ | 14¢ |
| 2022 (Jan-June) | 58.5¢ | 18.0¢ | 14¢ |
| 2021 | 56.0¢ | 16.0¢ | 14¢ |
| 2020 | 57.5¢ | 17.0¢ | 14¢ |
Who Can Use the Standard Mileage Rate?
The standard mileage rate is available to most taxpayers who use a car, van, pickup, or panel truck for business purposes. Key rules to know:
- You must own or lease the vehicle (it cannot be a fleet vehicle).
- You cannot use the standard rate after you have used a depreciation method other than straight-line for that vehicle.
- You cannot claim the standard rate if you operate five or more vehicles at the same time.
- Self-employed drivers claim the deduction on Schedule C; employees use Form 2106 only if their employer does not reimburse them (subject to current tax law).
Standard Rate vs. Actual Expenses: A Quick Comparison
| Factor | Standard Rate | Actual Expenses |
|---|---|---|
| Recordkeeping | Mileage log only | All receipts + mileage log |
| Best for | Fuel-efficient, low-cost vehicles; simple books | Expensive vehicles with high fuel/repair costs |
| Flexibility | Can switch between years (if eligible) | May lock in once used (consult a pro) |
Want to calculate your savings? Use our Free 2026 Calculator →