Short answer
The IRS business mileage rate for 2026 is 72.5 cents a mile from January 1 to June 30 and 76 cents a mile from July 1 to December 31. The rate that applies is the one in force on the day of each trip, so your log needs dates, not just a yearly total.
Why are there two rates in 2026?
The IRS sets the rate at the end of the previous year from the cost of running a car. The IRS raised the rate mid-year, from July 1, 2026. It has done this before, in 2022, when fuel prices rose sharply. Check the IRS standard mileage rates page before filing, in case anything changes again.
How do I apply the split to my miles?
Add up your business miles before July 1 and from July 1 separately, then apply each rate. With 4,000 business miles in the first half and 3,000 in the second:
| Period | Business miles | Rate | Amount |
|---|---|---|---|
| Jan 1 to Jun 30 | 4,000 | 72.5¢ | $2,900.00 |
| Jul 1 to Dec 31 | 3,000 | 76¢ | $2,280.00 |
| Total | 7,000 | $5,180.00 |
A log with a date on every trip makes this a sum; a log with only a yearly total makes it a guess. The Google Maps Timeline mileage log applies the rate of each trip date for you. For a quick estimate first, try the mileage deduction calculator.
What were the rates in earlier years?
| Year | Business rate |
|---|---|
| 2026 | 72.5¢, then 76¢ |
| 2025 | 70¢ |
| 2024 | 67¢ |
| 2023 | 65.5¢ |
Who can use the standard mileage rate?
Self-employed people and other taxpayers who deduct business car expenses can use it instead of actual costs, subject to the conditions in Publication 463 (for example, not for five or more cars used at the same time). Employees generally cannot deduct unreimbursed mileage on their federal return under current law, apart from a few specific groups; ask your tax professional if that is you.
Common questions
Is the 2026 mileage rate 72.5 or 76 cents?
Both. The IRS set 72.5 cents a mile for business driving from January 1, 2026, then raised it to 76 cents for driving from July 1, 2026. Each mile uses the rate of the day it was driven.
Can I use the standard mileage rate and deduct gas too?
No. The standard rate replaces actual costs such as fuel, insurance, repairs and depreciation. Parking fees and tolls for business trips can still be deducted on top.
Can I switch between the standard rate and actual expenses?
If you want the standard rate for a car you own, you generally must choose it in the first year the car is used for business. After that you can switch between methods in later years, with limits explained in Publication 463.