Mileage reimbursement calculator

What is the IRS mileage rate for 2026?

For business use, 72.5 cents a mile from January 1 to June 30, 2026 (Notice 2026-10), and 76 cents from July 1, 2026, after the IRS raised the rates because of fuel prices (Announcement 2026-11).

What about medical and moving miles?

20.5 cents a mile through June 30 and 23.5 cents from July 1. The moving rate is for eligible members of the Armed Forces.

And for charity?

14 cents a mile all year — this rate is set by law, not by the IRS.

Example

1,000 business miles in March: 1,000 × $0.725 = $725. The same miles in August: $760.

Does my employer have to pay this rate?

Not necessarily — employers set their own reimbursement policies. The IRS rates are the standard for figuring deductible costs, and many employers use them.

Worked example: a year with a rate change

The rate depends on when the miles were driven, not when you file. Suppose 800 business miles in the first half of 2026 and 600 in the second half. The first group is 800 × $0.725 = $580.00, the second is 600 × $0.76 = $456.00, and the total is $1,036.00. Applying the July rate to the first 800 miles would overstate the deduction by $28.00. Medical miles follow the same logic: 300 miles in March are 300 × $0.205 = $61.50, and the same trip after July 1 is $70.50. Charity miles stay at 14 cents: 250 miles are $35.00 in either half.

What does the business rate cover, and what is separate?

The standard mileage rate is an optional shortcut for the cost of operating a car, in place of tracking actual expenses. Notice 2026-10 treats 35 cents of the 2026 business rate as depreciation, which reduces the car’s tax basis. The IRS’s Topic 510 says parking fees and tolls attributable to business use are deductible separately under either method, and that to use the standard rate you must own or lease the car, and for an owned car choose the rate in the first year you use it in business.

Who can actually deduct these miles?

Topic 510 says most employees cannot deduct unreimbursed car expenses. Notice 2026-10 explains that the business rate cannot be used to claim an itemized deduction for unreimbursed employee travel, because the law now permanently disallows miscellaneous itemized deductions that were subject to the 2%-of-income floor. Exceptions it names include reserve members of the Armed Forces, fee-basis state or local officials and certain performing artists, who take the deduction as an adjustment to income, and eligible educators within a dollar limit. The IRS also says self-employed people report car expenses on Schedule C or F. The moving rate applies only to active-duty Armed Forces members moving under a military order and certain intelligence community members. If an employer reimburses you, the policy that employer set is what counts.

Common mistakes with mileage rates

Applying the July rate to miles driven before July 1, or the earlier rate after it: the rates apply by date of travel. Using the business rate for medical, moving or charity miles, which have their own rates. Counting reimbursed miles twice, once as employer pay and once as a deduction. Forgetting records: the law requires adequate records, and the notice points to Rev. Proc. 2019-46 for how to substantiate mileage. And treating the standard rate as a rule for employers: it is an IRS figure for deductions, and an employer may pay more, less or a different rate.

Sources and related calculators

Sources: IRS Notice 2026-10, “2026 Standard Mileage Rates”; IRS, “Standard mileage rates” page (rates from July 1, 2026); IRS Tax Topic 510, “Business use of car.” Related: fuel cost calculator, gas mileage calculator, paycheck calculator and self-employment tax calculator.

Estimates for planning only — not tax advice. Your employer’s payroll and your tax professional decide. How we check our calculators.