IRS mileage rate 2026: 72.5¢ until June, 76¢ from July

From 1 July 2026, the IRS standard mileage rate for business driving is 76¢ per mile. Before that it was 72.5¢ per mile.

Checked against IRS on 1 October 2026. Official source

Who uses this rate

• Self-employed people deduct business miles at this rate on Schedule C, instead of adding up actual car expenses.
• Employers reimburse employees up to this rate tax-free under an accountable plan, as long as the employee keeps a mileage log.

What your mileage log needs

IRS Publication 463 asks you to record each business trip at or near the time: the date, where you went, the business purpose and the miles driven. Odometer readings at the start and end of the year back up your total.

Good to know

• Commuting between home and your regular workplace is never deductible.
• The rate covers gas, insurance, repairs and depreciation, so those can't be deducted on top. Business parking and tolls can.
• When the rate changes during the year, each trip uses the rate in force on its own date.

Rate history

Guides

• Can I claim mileage if my employer reimburses me?
• Commute or business trip: what counts as business mileage?
• What the IRS requires in a mileage log

Rates in other countries