Free IRS Mileage Deduction Calculator (2026)
2026 IRS standard mileage rates
| Purpose | Jan 1 – Jun 30 | Jul 1 – Dec 31 |
|---|---|---|
| Business / self-employed | 72.5¢ / mile | 76¢ / mile |
| Medical / military moving | 20.5¢ / mile | 23.5¢ / mile |
| Charity | 14¢ / mile (unchanged) | |
Sources: IRS Notice 2026-10 and Announcement 2026-11 (IR-2026-29). The charity rate is set by statute at 14¢.
How the mid-year change works
- Single trip: the tool uses the rate in effect on that date. A June 30 trip is 72.5¢; a July 1 trip is 76¢ (business).
- Monthly log: January–June miles use the H1 rate; July–December miles use the H2 rate. July 1 is the first day of July, so the whole month is H2.
- Keep a contemporaneous log (date, miles, business purpose, destination). The IRS can disallow estimates without records — see Pub. 463.
Full walkthrough: How to log business miles for Schedule C (2026 rates).
For education, not tax advice. Confirm rates and substantiation rules with IRS Pub. 463 or your tax professional. Self-employed filers use the business rate on Schedule C; most unreimbursed employee commuting is not deductible after TCJA.