July 13, 2026·9 min read

IRS Mileage Rate Guide: 2026 Rates, History, and How to Use Them

The IRS publishes three standard mileage rates every year — business, medical, and charity — and they change more than most drivers realize. This guide covers the 2026 rates, a 10-year history, how the IRS sets the number, and exactly how to apply it on your return. Calculate your write-off in seconds with our [mileage deduction calculator](https://gigmytax.com/calculators/business-mileage-deduction).

The three 2026 IRS mileage rates at a glance

**Business: 70¢/mi** (up from 67¢ in 2024, 70¢ in 2025). **Medical/moving: $0.21/mi** (medical only for most taxpayers; moving only for active-duty military). **Charity: $0.14/mi** (fixed by Congress in statute, not indexed to inflation).

How the IRS sets the business rate

The IRS commissions an annual study by an independent contractor (currently Motus) that tracks fixed and variable costs of operating a vehicle across the US — fuel, depreciation, insurance, maintenance, tires. The rate is announced in December (IRS Notice) and applies for the calendar year that follows. The medical rate uses the variable-cost portion only; the charity rate is fixed by law at 14¢ since 1998.

10-year IRS business mileage rate history

2016: 54¢ · 2017: 53.5¢ · 2018: 54.5¢ · 2019: 58¢ · 2020: 57.5¢ · 2021: 56¢ · 2022: 58.5¢ (Jan–Jun) / 62.5¢ (Jul–Dec, mid-year fuel adjustment) · 2023: 65.5¢ · 2024: 67¢ · 2025: 70¢ · **2026: 70¢**. The rate has climbed 30% in a decade, mostly driven by vehicle prices and insurance.

What the standard rate covers

The business rate is designed to cover the full cost of operating a vehicle for business: gasoline, oil, maintenance, tires, insurance, registration, and depreciation. You cannot deduct any of those items separately when using the standard rate — the 70¢ replaces them.

What the standard rate does NOT cover

Even under standard mileage you can still deduct: business tolls, business parking, the business-use % of car loan interest (Schedule C line 16b), and the business-use % of state property tax on the vehicle (Schedule C line 23). Those stack on top of the 70¢.

Applying the rate on Schedule C

Total business miles × $0.70 = your car and truck expense. Enter on **Schedule C, Part II, Line 9**. Complete Part IV (Information on Your Vehicle) with total miles driven, business miles, commuting miles, and other miles — the three should add up to total. Missing Part IV is a common audit trigger for 1099 filers.

Medical mileage — narrower than most people think

The $0.21/mi medical rate only applies if you itemize deductions AND your total medical expenses (including mileage) exceed 7.5% of AGI. For 90% of taxpayers taking the standard deduction ($15,000 single / $30,000 MFJ in 2026), medical mileage has no tax value.

Charity mileage — the forgotten deduction

$0.14/mi for miles driven in service of a qualified 501(c)(3) charity (delivering meals, transporting supplies, mission trips). Requires itemizing. Rate is set by Congress in Section 170(i) of the tax code and has not moved since 1998 despite inflation.

When mid-year rate changes happen

The IRS only issues a mid-year rate change in extraordinary circumstances — the last one was July 2022, when fuel prices spiked. If it happens, you'll use two different rates on the same Schedule C: miles before the change date × old rate + miles after × new rate. Your mileage app should handle the split automatically.

Standard rate vs. actual expenses — quick decision framework

Use standard mileage if: you drive a fuel-efficient car, have modest actual costs, and want the simplest recordkeeping. Use actual expenses if: you drive a heavy vehicle (>6,000 lb GVWR) eligible for Section 179, own an expensive EV with high depreciation, or have unusually high repair costs. Model both scenarios in our [mileage deduction calculator](https://gigmytax.com/calculators/business-mileage-deduction) before you decide.

Bottom line

For 2026 the number to remember is **70¢ per business mile**. Track every mile with an app, keep the log for at least 3 years, and report on Schedule C Line 9 with Part IV completed. That single deduction is worth $10,500 on 15,000 business miles — before you even touch phone, home office, or supplies.

Frequently asked questions

+What is the 2026 IRS standard mileage rate?

70¢ per business mile, $0.21 per medical/moving mile (military only for moving), and $0.14 per charity mile. The IRS announces the rate each December in an official Notice.

+Is the 2026 mileage rate the same as 2025?

Yes — both years are 70¢ per business mile. Fuel prices and insurance costs stabilized in 2025, so the IRS held the rate flat for 2026.

+When does the new IRS mileage rate take effect?

January 1 of the calendar year it covers. The 2026 rate applies to every business mile driven from January 1, 2026 through December 31, 2026.

+Can I use the IRS mileage rate for a vehicle I lease?

Yes, but you must use standard mileage for the entire lease term (including renewals) if you elect it in year one. You cannot claim Section 179 or bonus depreciation on a leased vehicle.

+Does the IRS mileage rate include gas?

Yes. The 70¢ business rate is designed to cover gas, oil, maintenance, tires, insurance, registration, and depreciation in one flat number. You cannot deduct those items separately when using the standard rate.