Rate table last reviewed: 2026-10-02. Always confirm against the IRS if a later notice revises these figures.
2026 IRS standard mileage rates (two periods)
For calendar year 2026 the IRS published optional standard mileage rates in Notice 2026-10, then revised business and medical/moving rates mid-year in Announcement 2026-11 (also referenced in connection with IR-2026-29). The charitable rate remains fixed by statute at 14 cents per mile under IRC §170(i), so it did not change when fuel costs pushed the other optional rates upward in July.
Optional standard mileage rates let qualifying taxpayers estimate deductible vehicle costs without totaling every gallon of gas, tire, and repair receipt. Employers that reimburse under accountable plans also commonly reference these cents-per-mile figures when substantiating ordinary and necessary business travel. None of that makes a website calculator “IRS-approved software” — we cite the notices; the Service does not endorse MileagePayTools.
| Period | Business | Medical / military moving* | Charity |
|---|---|---|---|
| Jan 1 – Jun 30, 2026 (H1) | 72.5¢ | 20.5¢ | 14¢ |
| Jul 1 – Dec 31, 2026 (H2) | 76¢ | 23.5¢ | 14¢ |
*Medical care under IRC §213, and moving expenses only where §217(g) applies — members of the Armed Forces on active duty who move pursuant to military orders incident to a permanent change of station, and certain members of the intelligence community covered by current law. For most other taxpayers, moving mileage is not deductible. State that plainly before you claim anything on a return.
How the calculator formula works
The estimate is a straight product of miles and the rate that matches both purpose and period:
Amount = Miles × Rate for (period, purpose)
Example (H1 business): 250 miles × $0.725 = $181.25.
Example (H2 business): 250 miles × $0.760 = $190.00.
Example (either half, charity): 250 miles × $0.140 = $35.00.
Same business miles, different half of the year — different totals. That is exactly why this page forces an H1 or H2 choice. Applying the July–December rate to a March trip would overstate the optional rate the IRS published for expenses incurred before July 1, 2026. If your log spans both halves, split the miles and run the calculator twice.
Business vs medical vs charity vs military moving
- Business — deductible costs of operating a car, van, pickup, or panel truck for business use when you qualify to use the optional standard mileage method instead of actual expenses. Employer reimbursements under an accountable plan may use these rates for substantiation. Commuting between home and a regular workplace is generally not deductible business mileage.
- Medical — miles primarily for and essential to medical care described in §213. Keep appointments, providers, and mile counts in your records.
- Charity — miles driven in rendering gratuitous services to a charitable organization under §170. The 14¢ rate is statutory.
- Military / §217(g) moving — only for taxpayers to whom §217(g) applies. Do not treat this as a general civilian household-move deduction.
Standard mileage vs actual expenses (high level)
Taxpayers who qualify may choose the optional standard mileage rate or deduct actual car expenses (depreciation or lease amounts, gas, oil, repairs, tires, insurance, registration fees, and similar) multiplied by the business-use percentage. Switching methods has limitations in later years — especially after claiming accelerated depreciation — so read IRS Publication 463 and related guidance before you lock in a method. This calculator only multiplies miles by the published optional rate; it does not compute actual-expense totals or basis reductions embedded in the business rate.
Worked examples
Example 1 — Self-employed sales calls in March 2026
Jordan drives 1,200 business miles in March. Period = H1. Rate = 72.5¢. Estimate = 1,200 × 0.725 = $870.00. Jordan still must confirm eligibility for the standard mileage method, separate personal commuting, and keep records. Schedule C reporting is separate from this estimate.
Example 2 — Same miles in August 2026
If those 1,200 miles occurred in August, period = H2. Rate = 76¢. Estimate = 1,200 × 0.760 = $912.00. The mid-year fuel-related revision is why the IRS instructed taxpayers to apply rates based on when the expense was incurred.
Example 3 — Volunteer miles
A volunteer drives 80 miles for a qualified charity in either half of 2026. Rate stays 14¢. Estimate = 80 × 0.14 = $11.20.
Example 4 — Medical appointments spanning the mid-year change
Sam drives 40 medical miles in June and 40 in July. June uses 20.5¢ → $8.20. July uses 23.5¢ → $9.40. Combined estimate = $17.60, not 80 × a single blended rate.
What this tool does not do
- Decide whether you may use standard mileage versus actual expenses.
- Allocate commuting versus deductible business miles.
- Compute depreciation basis reductions associated with the business standard mileage rate.
- Replace payroll accountable-plan policies or state reimbursement rules that differ from the IRS optional rate.
- File your return or populate Form 2106 / Schedule C for you.
Frequently asked questions
Why are there two business rates in 2026?
Notice 2026-10 set the January rates (business 72.5¢, medical/moving 20.5¢, charity 14¢). Announcement 2026-11 revised business to 76¢ and medical/moving to 23.5¢ beginning July 1, 2026 because of fuel-cost changes. Charity stayed at 14¢.
Can I average H1 and H2?
No. Apply the rate for the date each mile’s expense was incurred. Split your log by period if you drove in both halves of the year.
Is military moving the same as any household move?
No. The moving rate tracks §217(g). Most civilian moving deductions remain disallowed under current law. Read the IRS moving and mileage pages before claiming anything.
Does a higher reimbursement from my employer create taxable income?
It can, depending on whether the plan is accountable and whether amounts exceed amounts deemed substantiated. That analysis is outside this calculator — talk to payroll or a tax professional.
Is this “IRS-approved” software?
No. We cite IRS publications. We are an independent educational site. The IRS does not endorse MileagePayTools.