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2026 mileage deduction calculator

The IRS raised the business mileage rate in the middle of 2026, so this year’s miles use two rates: 72.5¢ per mile for January–June and 76¢ for July–December. Enter your business miles for each half.

Your vehicle deduction (Schedule C, line 9)

$0.00

Before you claim it

  • Only business miles count. Driving between home and a regular workplace is commuting and isn’t deductible. Trips to clients, job sites, and business errands are.
  • You can’t also deduct gas, repairs, or insurance for the same car. The rate covers them. The alternative is the actual-expense method; see car expenses.
  • Keep a log with the date, destination, purpose, and miles of each trip. The IRS expects records made at the time, not reconstructed in April.
  • First-year rule: to use the standard rate for a car you own, you generally need to use it in the first year the car is used for business.

Common questions

What is the 2026 IRS mileage rate?
For business driving in 2026, the IRS rate is 72.5 cents per mile from January 1 through June 30, and 76 cents per mile from July 1 through December 31. The midyear increase was announced in July 2026 because of rising fuel costs.
How do I use two mileage rates for one year?
Split your business miles by date. Multiply miles driven January through June by 72.5 cents and miles driven July through December by 76 cents, then add the two. Your mileage log shows which miles fall in each half.
Can I deduct gas if I use the standard mileage rate?
No. The per-mile rate already covers gas, maintenance, insurance, and depreciation. You can add business parking and tolls on top.
What was the 2025 mileage rate?
The 2025 business standard mileage rate was 70 cents per mile for the whole year.

Sources

General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.