IRS mileage rate calculator
The optional standard mileage rate covers depreciation, maintenance, insurance and fuel. You still need a contemporaneous mileage log.
Estimated standard mileage deduction
The IRS raised the 2026 business rate mid-year because of fuel prices: 72.5 cents per mile for miles driven January 1 – June 30 and 76 cents from July 1. Calculate each period separately and add them up.
Sources
Note. These tools are indicative. Inspection, emissions and registration rules vary by state. Confirm with your DMV or the IRS before you file or renew.
Frequently asked questions
What is the IRS standard mileage rate?
For 2026 business use it is 72.5 cents per mile for January 1 – June 30 and 76 cents per mile from July 1 – December 31 (IRS Announcement 2026-11). The 2025 rate was 70 cents. Charitable, medical and moving rates are lower and are not used here.
Can I deduct actual expenses instead?
Yes, but you generally cannot switch methods freely after using standard mileage in the first year you own the car. Ask a tax professional.
Does commuting count?
Commuting between home and a regular workplace is not business mileage.
