IRS Mileage Reimbursement Calculator
Calculate the 2026 US reimbursement or deduction: enter the miles driven in each IRS rate period, add an employer rate if your policy uses one, and copy or export the breakdown.
Free to use, no signup — the calculation runs in your browser.
Calculate your 2026 IRS mileage reimbursement
Enter the miles driven in each 2026 rate period: the first half is priced at 72.5 cents per mile and the second at 76 cents per mile, then added. Switch to the employer rate tab to price the same miles at a policy rate, and copy or export the breakdown.
Uses the published rate for the country, year and purpose you pick.
Country
Tax year
Purpose
Vehicle
Distance
Not sure? Measure the distance2026 (Jan 1-Jun 30) · $0.725/mi
2026 (Jul 1-Dec 31) · $0.76/mi
Unit
Each period is priced at its own published rate and the two halves are added. The IRS does not allow averaging the rates, so keep the periods apart in your mileage log.
Estimated amount
$76.00
2026 (Jul 1-Dec 31)
Business rate
100.00 mi × $0.76/mi = $76.00
Source: IRS Announcement 2026-11 (Jul 1-Dec 31)
Estimates use the published rate for each period shown. Keep the mileage log that supports the claim.
Short answer
2026 has two IRS business mileage rates rather than one. Miles driven January 1 through June 30, 2026 are worth 72.5 cents per mile, and miles driven July 1 through December 31, 2026 are worth 76 cents per mile. Medical and moving mileage moved from 20.5 cents per mile to 23.5 cents per mile at the same July 1 change, and the charitable rate stayed at 14 cents per mile all year. The rate follows the date you drove, so if your miles span both halves you need to price each half separately and add the two results. The calculator below does that: it starts on 2026 (Jul 1-Dec 31) at 76 cents per mile and prices the other half as soon as you enter its miles.
At a glance
- Business mileage in 2026: 72.5 cents per mile for January 1 - June 30, 2026 and 76 cents per mile for July 1 - December 31, 2026.
- The mid-year increase came from IRS Announcement 2026-11, which modified Notice 2026-10 effective July 1, 2026 after fuel costs rose. Mid-year mileage adjustments are rare, and 2026 now works like 2022, the last split year.
- Medical and moving mileage is 20.5 cents per mile for the first half and 23.5 cents per mile for the second half. The charitable rate is unchanged at 14 cents per mile for the whole year.
- The rate follows the date you drove, not the date you were reimbursed or the date you file. A trip taken in May 2026 keeps the first-half rate even if you claim it in 2027.
2026 IRS mileage rate categories by period
| Period | Business & self-employed | Medical | Moving | Charitable |
|---|---|---|---|---|
| Jan. 1 - Jun. 30, 2026 | 72.5c/mi | 20.5c/mi | 20.5c/mi | 14.0c/mi |
| Jul. 1 - Dec. 31, 2026 | 76.0c/mi | 23.5c/mi | 23.5c/mi | 14.0c/mi |
Sources: IRS Notice 2026-10 for January 1 - June 30, 2026, and IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29) for July 1 - December 31, 2026. The charitable rate is fixed by statute, not by the annual cost study.
How to calculate a 2026 reimbursement or deduction
Worked example: 6,000 business miles in the first half of 2026 comes to $4,350.00 at 72.5 cents per mile, and 4,000 business miles in the second half comes to $3,040.00 at 76 cents per mile. Together the 10,000 business miles are worth $7,390.00.
Applying the later rate to the whole year would give $7,600.00 instead, which overstates the claim by $210.00. That gap is why the two-period split matters before a claim is submitted.
- Split your miles by dateSeparate the business miles you drove from January 1 through June 30, 2026 from the miles you drove from July 1 through December 31, 2026. Keep the two totals apart before you multiply anything.
- Multiply each total by its own rateFirst-half miles x 72.5 cents per mile. Second-half miles x 76 cents per mile. One rate cannot cover the whole year, because the IRS published two.
- Add the two resultsThe sum is your standard mileage amount for the year. Employers reimburse it; self-employed drivers deduct it on Schedule C.
- Keep parking and tolls separateNeither 2026 rate includes parking fees or tolls. Track those separately if the rule you are claiming under allows them.
Which miles use which rate
- Business and self-employed business mileage: the two rates above, by date driven. It covers travel between work locations, client and customer visits, and job-site trips beyond your regular commute.
- Medical and moving: the lower pair of rates. Moving mileage qualifies for active-duty military moves under military orders and, for tax years beginning after 2025, for members of the intelligence community who relocate for a change in assignment. A civilian job move does not qualify.
- Charitable service mileage: 14 cents per mile for the entire year. This rate is set by statute in the Internal Revenue Code and is not part of the annual IRS cost study.
- Commuting between home and a regular workplace is never business mileage. If you have a qualifying home office, trips from home can be business mileage instead.
- If a single trip crosses June 30, 2026, split the trip at the date boundary rather than assigning the whole trip to one rate.
Standard mileage or actual expenses
The standard mileage rate is an optional simplified method. It replaces fuel, insurance, repairs, tires, and depreciation with one per-mile amount, so you cannot deduct those same costs separately on top of it. Parking and tolls are the exception.
- Standard mileage needs a mileage log and no vehicle receipts. Actual expenses need every vehicle cost plus the business-use percentage.
- You cannot use both methods for the same vehicle in the same year.
- If you claim actual expenses in the first year a vehicle you own is placed in service, you cannot switch to standard mileage for that vehicle later. Starting with standard mileage keeps the choice open.
- For a leased vehicle, you must use the same method for the entire lease term.
Employer reimbursement or self-employed deduction
Both paths use the same two 2026 rates, so the arithmetic on this page is the same either way. What changes is who claims the expense and where the number goes.
- Employee under an accountable plan: the employer reimburses the miles and the payment is not taxable income, provided the employer requires the date, destination, business purpose, and miles, and any excess advance is returned.
- Self-employed or independent contractor: the same miles become a deduction on Schedule C line 9, reducing income tax and the 15.3% self-employment tax that applies to net earnings.
- W-2 employees cannot deduct unreimbursed mileage themselves. That treatment was suspended in 2018 and made permanent in 2025, so the claim route for an employee is the employer.
- Gig and delivery drivers count as self-employed here, and can include miles driven while logged in and available rather than only miles with a passenger or delivery on board.
Records the IRS expects for either workflow
A rate is only claimable if it is documented. The IRS expects records made at or near the time you drove, not a reconstruction at filing time.
- Date of each trip, destination, business purpose, and distance driven.
- Starting and ending odometer readings where you have them, or trip distance from a reliable route source.
- Total miles for the vehicle for the year, which establishes your business-use percentage.
- Keep parking and toll receipts separately, since they sit outside the per-mile amount.
- Store the log with the return. A monthly total such as 'March - 800 miles' is not adequate substantiation on its own.
Official references
The published rate page for the period selected in the calculator, with the category breakdown.
IRS table of every published rate by period, including the two 2026 rows and the source release for each.
The announcement that modified Notice 2026-10 and raised business, medical, and moving rates effective July 1, 2026.
Standard mileage method, the method-selection rules, and the substantiation requirements behind the log.
Who may claim moving expenses for 2026: active-duty military moves under military orders, plus the intelligence-community expansion that applies for tax years beginning after 2025.
The deduction workflow, split-year worked examples, and the records to keep for Schedule C.
Download a spreadsheet or Sheets template so the log exists before the claim does.
Common questions
Is this also a self-employed mileage calculator?
Yes. The rates are identical, so the calculation is the same: multiply qualifying miles by 72.5 cents per mile for January 1 - June 30, 2026, or 76 cents per mile for July 1 - December 31, 2026. The difference is where the number goes — a self-employed taxpayer claims it as a deduction on Schedule C, while an employer reimburses it under an accountable plan. Freelancers, contractors, and gig drivers all use the business rate.
How many IRS mileage rates are there in 2026?
Two business rates: 72.5 cents per mile for miles driven January 1 - June 30, 2026 and 76 cents per mile for miles driven July 1 - December 31, 2026. Medical and moving mileage also has two rates (20.5 cents per mile and 23.5 cents per mile), while the charitable rate is 14 cents per mile all year. The IRS published the original 2026 rate in Notice 2026-10 and revised it mid-year in Announcement 2026-11.
Which 2026 rate applies to my reimbursement or deduction?
The rate for the date you drove, not the date you were reimbursed and not the date you file. Miles driven on or before June 30, 2026 use 72.5 cents per mile. Miles driven on or after July 1, 2026 use 76 cents per mile. If your mileage spans both halves of the year, calculate each half at its own rate and add the two totals.
Why did the IRS raise the mileage rate in the middle of 2026?
Fuel costs rose sharply in the first half of 2026, and the standard rate is meant to approximate the real cost of operating a vehicle. Announcement 2026-11 therefore modified Notice 2026-10 for miles driven on or after July 1, 2026. Mid-year adjustments are unusual: the IRS has made them only a handful of times since 2000, and 2022 was the previous split year, when the business rate went from 58.5 to 62.5 cents per mile on July 1.
Can I use this calculator for both employer reimbursement and a tax deduction?
Yes. The same IRS rates apply to employer reimbursement under an accountable plan and to a self-employed deduction on Schedule C. Employers use the business rate to reimburse; freelancers and contractors use the same rate to calculate a deductible vehicle expense. W-2 employees cannot claim unreimbursed mileage as a deduction — that treatment was suspended in 2018 and made permanent, so employees claim mileage back from the employer instead.
Are gas, maintenance, and insurance added on top of the rate?
No. The standard mileage rate is designed to stand in for the ordinary costs of operating the vehicle, including fuel, insurance, repairs, and depreciation. Adding those costs again would double-count them. Parking fees and tolls are the exception and can be tracked separately when the underlying rule allows them.
Can I include my daily commute?
No. Routine commuting between home and a regular workplace is personal mileage, so it is never reimbursable or deductible under the IRS standard mileage method. Business mileage covers travel between separate work locations, client and job-site visits, and temporary work locations. A qualifying home office changes the treatment of trips that start from home.
What documentation do I need after calculating the amount?
A contemporaneous mileage log recording the date, destination, business purpose, and distance of each trip, plus the vehicle's total miles for the year. Records created at or near the time of travel carry far more weight than a log rebuilt at filing time. Submit the log with your reimbursement claim, or retain it with your tax records if you are claiming a deduction.
Related links
Explore official tax authority rate tables, compliance guides, and printable mileage log templates.