IRS rate guide
2026 IRS Mileage Rates (Jan. 1-Jun. 30): 72.5 Cents Per Mile
For Jan. 1-Jun. 30, 2026, the IRS business rate is 72.5 cents per mile; medical and moving are 20.5 cents, and charity is 14 cents.
Use this 2026 (Jan 1-Jun 30) IRS mileage guide to confirm the standard rates before estimating reimbursement or deduction. It separates business, self-employed, medical, moving, and charity mileage so you can apply the right rate to the right trip.
At a glance
Country: United States
Tax year: 2026 (Jan 1-Jun 30)
Scenarios covered: 5
Primary rates
Business / Car: 72.5 cents per mile
Self-employed / Car: 72.5 cents per mile
Medical / Car: 20.5 cents per mile
Official sources
2026 (Jan 1-Jun 30) IRS mileage rates
Self-employed / Car
Self-employed business rate · 72.5 cents per mile
Source: IRS Notice 2026-10 (Jan 1-Jun 30)Charity / Car
Charity rate · 14.0 cents per mile
Source: IRS Notice 2026-10 (charity rate fixed by statute)Year-over-year comparison
Business / Car
Business rate: up 2.5 cents per mile
Self-employed / Car
Self-employed business rate: up 2.5 cents per mile
Medical / Car
Medical rate: down 0.5 cents per mile
Moving / Car
Moving rate: down 0.5 cents per mile
Charity / Car
No rate change versus the previous year.
Use this rate for your next step
- Match the rate to the specific trip purpose before calculating.
- Keep date, destination, purpose, and distance records for each trip.
- Use the US calculator if you want an instant estimate with the selected year applied.
Practical notes
IRS standard mileage rates are published as per-mile amounts and can differ by category in the same year.
If you are comparing standard mileage with actual expenses, keep the method decision and documentation rules consistent throughout the year.
Rate guide FAQ
What does the 2026 (Jan 1-Jun 30) rate cover on this page?
This page covers the 2026 (Jan 1-Jun 30) IRS rates for business, self-employed business, medical, moving, and charity mileage, based on the IRS source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2026 (Jan 1-Jun 30) rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2026 (Jan 1-Jun 30) compare with 2025?
Use the previous year comparison section on this page to see whether the rate changed from 2025 and whether the tier structure stayed the same.
Which IRS rate applies before July 1, 2026?
For transportation expenses paid or incurred before July 1, 2026, use 72.5 cents per business mile, 20.5 cents per medical or eligible moving mile, and 14 cents per charitable mile.
Why is there a separate 2026 Jan-Jun rate page?
The IRS revised the 2026 business, medical, and moving rates effective July 1. Keeping the first-half period separate prevents pre-July claims from being calculated with the later rates.