United States · 2026 rules

IRS Mileage Deduction Calculator

Calculate a 2026 standard-mileage amount using the correct half-year IRS rate and eligible purpose.

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Commuting is personal mileage. Employees generally cannot deduct unreimbursed business mileage except limited statutory categories. Keep a contemporaneous mileage log.

Official rules and scope

2026 rules reviewed September 11, 2026. Eligibility questions are deliberately shown instead of inferred from income alone.

IRS standard mileage rates · IRS Notice 2026-10

2026 standard mileage rates

For January through June, the calculator uses 72.5 cents for business, 20.5 cents for medical or qualified moving, and 14 cents for charitable mileage. For July through December it uses 76 cents, 23.5 cents and 14 cents respectively. Enter each period separately and add the results if travel spans both halves.

Commuting is personal. Eligibility, substantiation and method-election rules still apply, and most employees cannot deduct unreimbursed business mileage.

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