Mileage deduction calculator
The IRS changed the 2026 mileage rate on July 1. Enter your business miles for each half of the year to get your deduction, the tax it saves, and whether actual expenses would be worth more.
Your 2026 mileage deduction
$0
Standard mileage rate, plus parking and tolls.
| 0 mi x 72.5¢ | $0 |
|---|---|
| 0 mi x 76¢ | $0 |
| Parking and tolls | $0 |
Standard rate or actual expenses?
For an owned car, the standard rate has to be chosen in the first year you use the car for business. Federal tax only. Keep a log with the date, miles and purpose of each trip.
2026 IRS standard mileage rates
| Use | Jan 1 - Jun 30 | Jul 1 - Dec 31 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical and military moving | 20.5¢ | 23.5¢ |
| Charity | 14¢ | 14¢ |
Medical and charity miles only help if you itemize deductions. Business miles go on Schedule C and lower both income tax and self-employment tax.
What the mileage log needs
- The date of each trip
- The miles driven
- Where you went and the business purpose
- Your odometer at the start and end of the year, for total miles
A mileage app or a notebook in the car both work, as long as you keep it up during the year rather than rebuilding it at tax time.
Who uses this
Gig drivers usually have the biggest deduction. See the calculators for DoorDash, Uber, Lyft, Instacart, Amazon Flex and Spark, which include miles in the full tax estimate. Freelancers who drive to clients can use the self-employment tax calculator with the deduction subtracted from profit.
Questions
What is the IRS mileage rate for 2026?
For business use it is 72.5 cents a mile from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026. The IRS raised it in the middle of the year because of fuel prices.
How do I use two mileage rates in one year?
Split your log at July 1. Multiply the business miles driven up to June 30 by 72.5 cents and the miles from July 1 by 76 cents, then add the two. The calculator above does this for you.
Is it better to use the standard mileage rate or actual expenses?
The standard rate usually wins for cheaper or fuel-efficient cars driven a lot for work. Actual expenses can win for expensive cars with high insurance or depreciation. Open the comparison in the calculator to check your numbers. For a car you own, you have to pick the standard rate in the first year you use it for business to keep the option later.
Can I deduct gas on top of the mileage rate?
No. The standard mileage rate already covers gas, oil, repairs, tires, insurance, registration and depreciation. Business parking and tolls are the exception: you deduct those on top.
Are miles to my first job of the day deductible?
Driving from home to a regular workplace is commuting and is not deductible. Trips between work locations, to clients and to temporary work sites usually are. Keep a note of the purpose of each trip.
Can W-2 employees deduct mileage?
Most employees cannot deduct unreimbursed car expenses on their federal return. This calculator is for the self-employed: freelancers, 1099 contractors and gig workers.
Sources
Last updated November 3, 2026. Figures for tax year 2026 from IRS and SSA sources.