2026 IRS mileage rates
2026 Standard Mileage Rate
Short answer
The 2026 IRS business standard mileage rate is 72.5 cents per mile for January through June and 76 cents per mile for July through December.
The midyear revision also increased the medical and eligible moving rate from 20.5 cents to 23.5 cents per mile. The charitable rate remains 14 cents for the full year.
Key facts
The figures and limits at a glance
Business · Jan–Jun
72.5¢/mile
For eligible business transportation expenses paid or incurred before July 1, 2026.
Business · Jul–Dec
76¢/mile
The revised rate for eligible business transportation expenses on or after July 1, 2026.
Charitable use
14¢/mile
The charitable rate remains 14 cents per mile throughout 2026.
Primary authority
Open the sources behind the answer
IRS standard mileage rates
The IRS table showing both rate periods for 2026 and the corresponding guidance.
Announcement 2026-11
The IRS announcement that revised the business, medical, and moving rates beginning July 1, 2026.
Notice 2026-10
The original 2026 mileage-rate notice, which continues to apply to eligible expenses before July 1, 2026.
The rate changed in the middle of 2026
Notice 2026-10 set the rates for the start of the year. Announcement 2026-11 later increased the business rate to 76 cents and the medical and moving rate to 23.5 cents for eligible expenses on or after July 1, 2026. The date of the transportation expense determines which rate applies.
- →January 1 through June 30: 72.5 cents business, 20.5 cents medical or eligible moving, and 14 cents charitable.
- →July 1 through December 31: 76 cents business, 23.5 cents medical or eligible moving, and 14 cents charitable.
The standard mileage method is optional
The mileage rate is a simplified way to calculate eligible vehicle costs. A taxpayer may instead use allowable actual expenses, subject to the applicable substantiation and method rules.
- →An owner who wants to use the standard mileage method generally must choose it in the first year the vehicle is available for business use.
- →A leased vehicle generally must stay on the standard mileage method for the entire lease period, including renewals.
- →Keep contemporaneous records of business mileage, dates, destinations, and business purpose.
Questions and answers
What practitioners ask next
What is the 2026 business mileage rate?
The 2026 business standard mileage rate is 72.5 cents per mile for January 1 through June 30 and 76 cents per mile for July 1 through December 31.
Why are there two mileage rates for 2026?
The IRS revised the business, medical, and moving rates effective July 1, 2026, through Announcement 2026-11. Notice 2026-10 continues to govern eligible expenses before that date.
What is the 2026 medical mileage rate?
The medical rate is 20.5 cents per mile for January through June and 23.5 cents per mile for July through December 2026.
Can I use actual vehicle expenses instead?
Potentially. The standard mileage method is optional, and eligible taxpayers may use allowable actual expenses when the applicable method and recordkeeping rules are satisfied.
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