IRS mileage reimbursement calculator
Miles times the IRS standard rate, with the 2026 mid-year rate change built in.
- 🇺🇸 US federal & state rules
- IRS 2026 rates, 72.5¢ then 76¢ from July 1
- See sources
Business mileage
$912.00
1,200 miles at 76¢ a mile
- Rate
- 76¢ per mile
- Per 100 miles
- $76.00
This is an example. Enter your numbers above and press the button to see your own result.
IRS standard mileage rates
| 2025 | 70¢ business, 21¢ medical, 14¢ charity |
|---|---|
| 2026 Jan to Jun | 72.5¢ business, 20.5¢ medical, 14¢ charity |
| 2026 Jul to Dec | 76¢ business, 23.5¢ medical, 14¢ charity |
- The IRS rate is the maximum an employer can reimburse tax-free and the amount self-employed drivers can deduct per business mile. Employers are not required by federal law to reimburse mileage at all.
- Commuting between home and a regular workplace is not business mileage.
- Moving mileage applies only to active-duty military moving under orders.
Show the math
| Jul 1 to Dec 31, 2026 | 1,200 × 76¢ = $912.00 |
|---|
What to do next
How it works
Multiply your miles by the IRS standard rate for the period and purpose. For 2026 there are two business rates: 72.5 cents for miles driven January through June and 76 cents for July through December. Choose the split option to enter both.
Things to keep in mind
The standard rate is optional. Businesses can instead track actual costs such as gas, insurance, depreciation and repairs. Once you use actual costs for a leased car you have to keep using them for that lease.
Parking and tolls are separate. They can be reimbursed or deducted on top of the mileage amount.
Sources
Rules applied as of 2026-07-01. See the sources below for details.
- IRS Standard mileage rates (all years table)Checked 2026-10-19
- IR-2025-128 IRS sets 2026 business standard mileage rate at 72.5 cents per mileChecked 2026-10-19
- IRB 2026-29 (July 13, 2026) Announcement 2026-11 Optional Standard Mileage RatesChecked 2026-10-19
Frequently asked questions
What is the IRS mileage rate for 2026?
72.5 cents a mile for business driving from January 1 through June 30, 2026, and 76 cents from July 1 through December 31. The IRS raised the rate mid-year because of fuel prices. Medical and military moving miles are 20.5 cents then 23.5 cents, and charity stays at 14 cents.
Why are there two rates in 2026?
The IRS normally sets one rate per year. In 2026 it issued a mid-year increase, the first since 2022, so trips before July 1 use the lower rate and trips on or after July 1 use the higher one. Keep your log by date.
Does my employer have to pay the IRS rate?
No federal law requires mileage reimbursement. The IRS rate is the ceiling for tax-free reimbursement. Some states, including California, require employers to cover necessary work expenses, which usually means a reasonable mileage rate.
Can I deduct mileage on my taxes?
Self-employed people can deduct business miles at the standard rate or deduct actual car expenses. Employees cannot deduct unreimbursed work mileage on their federal return under current law.