Guide
IRS standard mileage rate 2026: 72.5¢, then 76¢ from July 1
General information, not tax advice. Always check the current rules on irs.gov or with a tax professional before filing.
2026 is an unusual year for mileage deductions: the IRS set the business rate at 72.5 cents per mile effective January 1, then raised it mid-year to 76 cents per mile effective July 1, citing rising fuel prices. Mid-year adjustments are rare (the last ones were in 2022 and 2011) and they have a very practical consequence: your mileage log needs dates, because trips before and after July 1 are reimbursed at different rates.
The 2026 rates at a glance
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 | 2025 (for reference) |
|---|---|---|---|
| Business | 72.5¢ / mile | 76¢ / mile | 70¢ / mile |
| Medical | 20.5¢ / mile | 23.5¢ / mile | 21¢ / mile |
| Moving (military only) | 20.5¢ / mile | 23.5¢ / mile | 21¢ / mile |
| Charitable | 14¢ / mile | 14¢ / mile | 14¢ / mile |
A quick example
Say you drove 6,000 business miles from January through June and 6,000 more from July through December:
(6,000 × $0.725) + (6,000 × $0.76) = $4,350 + $4,560 = $8,910 deductible. A single rate for the year gets this wrong; a dated log values each trip at the rate in force that day.
Work out your deduction
Enter your business miles and pick the period you drove them in: the rate changed on 1 July.
Who can use the standard mileage rate
- Self-employed and independent contractors (Schedule C): the main audience. You choose between the standard rate and actual vehicle expenses.
- W-2 employees generally cannot deduct unreimbursed job mileage on their federal return, but employers commonly reimburse at the IRS rate, and that reimbursement needs the same documented log.
- Gig drivers (rideshare, delivery) are self-employed for this purpose and usually claim the standard rate.
To use the standard rate you must choose it in the first year the car is used for business; after that you can switch between standard and actual expenses (with some depreciation caveats).
What the IRS expects your mileage log to contain
The IRS gives the most weight to records made at or near the time of the trip, and a log written from memory at filing time is the weakest kind. Never kept one? What a log rebuilt from GPS history is worth. For each business trip:
| Field | Why it matters in 2026 |
|---|---|
| Date | Determines whether the 72.5¢ or 76¢ rate applies |
| Start and end location | Shows the route was plausible for the stated purpose |
| Miles driven | The number the deduction is computed from |
| Business purpose | Separates deductible trips from personal driving |
Your phone already records the miles
If you use Google Maps, your Timeline has been recording every drive with GPS timestamps and distances, as you drove. The business purpose is the part it cannot know, and the part the IRS wants written at or near the time. Turning the Timeline into a dated record takes minutes:
- Export your Timeline from your phone (see the Timeline export guide).
- Open the file in Time-mile: your Timeline file is read in your browser and never uploaded.
- Filter to your driving trips. Each one is valued at the rate of its own date, 72.5¢ up to June 30 and 76¢ from July 1, so the split is done for you and your 2026 deduction appears on screen, free.
- Export a PDF report for your records, or a CSV if your tax software or accountant wants the rows.
Or keep the log week by week. The regulations count "a log maintained on a weekly basis" as made at or near the time. Time-mile can keep it for you: choose the IRS scheme, open a log, then import a fresh Timeline export every week and confirm that week's trips with their business purpose. It runs to the end of the tax year, in miles, with odometer readings and the date each entry was made. It comes with the subscription for the year in progress.
Check one setting before you rely on it. Anyone who turned Timeline on after its move to the phone got auto-delete at three months by default. Left that way, by the time you file your 2026 return most of 2026 is gone. Set it to 36 months in Google Maps (profile picture → Your Timeline → More → Location & privacy settings → Auto-delete Timeline), and export what the phone holds now. Why the default deletes your year, and what it cannot undo.
Build your 2026 mileage log from real GPS data
Every trip valued at the rate of its own date, either side of July 1. Import your Google Timeline once and see your 2026 deduction before you pay anything.
Launch Time-mileOfficial sources
- IRS: 2026 business standard mileage rate set at 72.5 cents (IR-2025-128)
- IRS: Internal Revenue Bulletin 2026-29 (July 1 mid-year revision)
- IRS: Standard mileage rates (current table)
The full dated history of these figures, each read at the authority that published it: IRS standard mileage rates on lexrates.
Frequently asked questions
What is the IRS standard mileage rate for 2026?
For 2026 the IRS set the business rate at 72.5 cents per mile from January 1 through June 30, then raised it to 76 cents per mile from July 1 through December 31. Because trips before and after July 1 are reimbursed at different rates, your mileage log needs dates.
Why did the IRS mileage rate change mid-year in 2026?
The IRS raised the business rate from 72.5 to 76 cents per mile effective July 1, citing rising fuel prices. Mid-year adjustments are rare; the last ones were in 2022 and 2011.
Who can claim the IRS standard mileage rate?
Self-employed people and independent contractors filing Schedule C are the main audience, and gig drivers such as rideshare and delivery workers typically benefit heavily. W-2 employees generally cannot deduct unreimbursed job mileage on their federal return.
What does the IRS require in a mileage log?
No contemporaneous log is required, but records made at or near the time of the trip carry the most weight. For each business trip the IRS looks for the date, the start and end location, the miles driven, and the business purpose.
Can I use Google Timeline as a mileage log for the IRS?
It gives you the dates and distances, recorded by GPS as you drove. What the IRS also wants is the business purpose, written at or near the time: a log kept weekly counts. Time-mile keeps that weekly log from your Timeline to the end of the tax year; after the fact, it turns your Timeline into a dated record that backs your miles.