IRS MILEAGE RATES · 2026
IRS mileage rate 2026, before and after July 1
Not tax advice. This page gives only the 2026 standard mileage rates and the dates when they apply. It does not tell you what you can deduct or which method to use.
The IRS has two sets of standard mileage rates for 2026. The business rate is 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026.
The 2026 rates
| Purpose | Jan. 1 – June 30, 2026 | July 1 – Dec. 31, 2026 |
|---|---|---|
| Business | 72.5 | 76 |
| Medical | 20.5 | 23.5 |
| Moving (military) | 20.5 | 23.5 |
| Charity | 14 | 14 |
The IRS says that the July change "results from recent increases in the price of fuel." The charity rate does not change. Announcement 2026-11 says that this rate "is fixed under § 170(i) of the Internal Revenue Code at 14 cents per mile."
IR-2025-128 says that the moving rate is for certain active-duty members of the Armed Forces "(and now certain members of the intelligence community)".
Sources for each figure
- January 1 to June 30, 2026 (72.5, 20.5 and 14 cents): IRS news release IR-2025-128, Dec. 29, 2025.
- July 1 to December 31, 2026 (76, 23.5 and 14 cents): Announcement 2026-11 (IRB 2026-29), modifying Notice 2026-10. Internal Revenue Bulletin 2026-29 is dated July 13, 2026.
- Both periods in one table: IRS standard mileage rates page. The page shows "Page Last Reviewed or Updated: 28-Jul-2026".
All three IRS pages were checked on .
The effective-date rule
Announcement 2026-11 gives the rule in these words:
"The revised standard mileage rates set forth in this announcement apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes on or after July 1, 2026, and to mileage allowances that are paid both (1) to an employee on or after July 1, 2026, and (2) for transportation expenses paid or incurred by the employee on or after July 1, 2026."
The announcement also says:
"The standard mileage rates set forth in Notice 2026-10 continue to apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes before July 1, 2026, and to mileage allowances paid (1) to an employee before July 1, 2026, or (2) with respect to transportation expenses paid or incurred by the employee before July 1, 2026."
For a mileage allowance, the rule names two dates. The July rates apply only when both dates are on or after July 1, 2026.
A split-year example
This example is arithmetic on the IRS business rates. It is not an IRS example.
- 4,000 business miles from January 1 to June 30, 2026: 4,000 × $0.725 = $2,900.00.
- 3,000 business miles from July 1 to December 31, 2026: 3,000 × $0.76 = $2,280.00.
- Total for 2026: $2,900.00 + $2,280.00 = $5,180.00.
Calculate business miles across July 1
Enter whole miles from 0 to 1,000,000 in each box. The calculator multiplies the miles by the IRS business rate for each period. It does not decide which miles qualify. Amounts are exact and are not rounded. For example, 1 mile × 72.5 cents = $0.725.
Jan. 1 – June 30: 4,000 miles × 72.5 cents = $2,900.00
July 1 – Dec. 31: 3,000 miles × 76 cents = $2,280.00
Total: $5,180.00
Keep a mileage log
The Odometry Mileage Log plugin page describes a tool that turns trip records into a mileage log and reimbursement report. The plugin updates page lists its release as corrections pending.