Self-Employed Mileage Deduction
Enter your US business miles to estimate your tax deduction. Choose the period when you drove; the result is a deduction, not your tax refund.
Free to use, no signup — the calculation runs in your browser.
Estimate your 2026 deduction
Choose the period you drove in and enter your business miles. The result is a Schedule C deduction estimate, not your tax refund.
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)
Self-employed 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
For 2026 the self-employed business rate is 72.5 cents per mile for miles driven January 1 - June 30 and 76 cents per mile for miles driven July 1 - December 31. A full year of mileage is therefore not one multiplication: price each half at its own rate and add the two totals. 1,000 first-half miles come to $725.00, and 1,000 second-half miles come to $760.00. This is the same rate employers use for business mileage. It reduces business income on Schedule C; it is not a dollar-for-dollar tax saving.
At a glance
- Two 2026 rates apply to the self-employed deduction: 72.5 cents per mile for January 1 - June 30, 2026 and 76 cents per mile for July 1 - December 31, 2026.
- 1,000 first-half miles are a $725.00 deduction; 1,000 second-half miles are $760.00. Split the year before multiplying.
- Business mileage lowers net profit on Schedule C, so it reduces income tax and the 15.3% self-employment tax that applies to net earnings.
- Standard mileage replaces fuel, insurance, repairs, and depreciation. Parking and tolls are handled separately rather than inside the rate.
2026 self-employed mileage rate by period
| Period | Business & self-employed rate | Value of 1,000 miles |
|---|---|---|
| Jan. 1 - Jun. 30, 2026 | 72.5c/mi | $725.00 |
| Jul. 1 - Dec. 31, 2026 | 76.0c/mi | $760.00 |
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.
How to deduct a split year
The calculator is currently set to 2026 (Jul 1-Dec 31) at 76 cents per mile. Switch the tax year to price the other half of 2026, then add the two results yourself.
- Total your business miles for each halfKeep the miles driven from January 1 through June 30, 2026 separate from the miles driven from July 1 through December 31, 2026. Commuting miles stay out of both totals.
- Apply each period's own rateFirst-half miles x 72.5 cents per mile. Second-half miles x 76 cents per mile.
- Add the two amountsThe total is a deductible business expense. A business that drove the same 1,000 miles entirely in the first half claims less than one that drove them entirely in the second.
- Report it on Schedule CSole proprietors report eligible car and truck expenses on Schedule C line 9, with the vehicle information in Part IV (or Form 4562 where it applies).
Which miles count for the deduction
Business trips include travel between clients, job sites, and business errands. Ordinary commuting between home and a regular workplace is personal and does not count. A qualifying home office changes how trips that start from home are treated, so check the IRS rules before including them.
- Standard mileage replaces fuel, insurance, repairs, and depreciation — do not add those same costs again.
- Actual vehicle expenses are an alternative method, and the first-year choice can lock you in for a vehicle you own.
- Parking fees and tolls are deductible in addition to standard mileage; this calculator does not add them for you.
- Rideshare and delivery drivers can count miles between trips while logged in and available, not only miles with a passenger or delivery on board.
Keep the records for Schedule C
The deduction only survives an audit with records made at or near the time you drove. A monthly total such as 'March - 800 miles' is not adequate substantiation on its own.
- Each trip's date, destination, business purpose, and miles driven.
- Annual business, commuting, and other personal mileage totals for the vehicle, which establish your business-use percentage.
- Records that separate business mileage from personal and commuting mileage.
- Receipts for any vehicle cost you claim outside the standard rate.
Official references
The published rate page for the period selected in the calculator.
IRS table of every published rate by period, including both 2026 rows.
Standard mileage versus actual expenses, and the method-selection rules.
What a mileage record has to contain and how long to keep it.
Where car and truck expenses go on the form, and the vehicle questions in Part IV.
Common questions
Which rate do I use for a 2026 self-employed mileage deduction?
Two rates, depending on when you drove. Miles driven January 1 - June 30, 2026 are deducted at 72.5 cents per mile, and miles driven July 1 - December 31, 2026 at 76 cents per mile. The IRS revised the original 2026 rate mid-year in Announcement 2026-11, citing higher fuel costs, so 2026 has two periods like 2022 did.
How much is 1,000 business miles worth on Schedule C in 2026?
It depends on when you drove them: $725.00 at the first-half rate, or $760.00 at the second-half rate. The amount of the deduction is not the amount you save — it reduces taxable business income, so the cash benefit depends on your marginal rate and the self-employment tax it also reduces.
Is the mileage deduction worth more than it looks?
Often yes, because business mileage reduces net profit on Schedule C and therefore lowers both income tax and the 15.3% self-employment tax that applies to net earnings. That is why a mileage deduction can be worth more than an equivalent personal deduction of the same size.
Can I deduct both the standard mileage rate and actual vehicle costs?
No. For the same vehicle in the same year you choose one method. Standard mileage replaces fuel, insurance, repairs, tires, and depreciation, so claiming those separately would double-count them. Parking and tolls are the exception and can be deducted on top. If you use actual expenses in the first year a vehicle you own is placed in service, you generally cannot switch to standard mileage for that vehicle later.
Do I need a log if the calculator already gave me the number?
Yes. The calculation is only the arithmetic; the deduction depends on records with the date, destination, business purpose, and miles for each trip, made at or near the time you drove. Reconstructing a log at filing time is much weaker if the IRS asks questions.
Related links
Explore official tax authority rate tables, compliance guides, and printable mileage log templates.