Blog · October 26, 2026

IRS mileage rate 2026: 72.5¢ until June 30, then 76¢ from July 1

All 2026 rates

The charity rate is fixed by law at 14¢, so the July change did not touch it.

How to use two rates in one year

Each rate applies to miles driven in its own period. If you drove 4,000 business miles between January and June and 5,000 between July and December:

4,000 × $0.725 + 5,000 × $0.76 = $2,900 + $3,800 = $6,700

Applying 76¢ to all 9,000 miles would overstate the deduction by $140; applying 72.5¢ to all of them would leave $175 on the table. This is exactly why every entry in your log needs a date: without dates you cannot split the year.

What your mileage log has to show

IRS Publication 463 says that for car expenses you need, for each business use, the mileage, the date, the destination and the business purpose, plus your total miles for the year. You cannot deduct amounts you approximate or estimate.

• Keep it close to the time. The IRS gives more weight to a record made at or near the time of the trip than to one written later from memory. A weekly log of that week's driving counts as timely.
• Written or electronic. A log kept on a computer or phone is an acceptable record.
• Commuting does not count. Driving between your home and your regular workplace is commuting, not business travel.

Standard rate or actual expenses

The standard mileage rate is one of two ways to deduct car costs; the other is your actual expenses multiplied by your business-use percentage. Either way, the mileage log is what proves the business miles. Which method suits you depends on your car and your situation, and there are rules about switching between them, so it is worth checking with a tax professional before you choose.

Sources

• IRS — Standard mileage rates
• IRS — IR-2025-128: 2026 business rate set at 72.5 cents
• IRS — Notice 2026-10 (2026 standard mileage rates)
• IRS — Announcement 2026-11 in Internal Revenue Bulletin 2026-29 (rates from July 1, 2026)
• IRS — Publication 463, Travel, Gift, and Car Expenses (for 2025 returns)

Facts checked against the official sources on October 26, 2026. This article is general information, not tax advice. Rules change — confirm with the tax authority or an accountant before you file.