Mileage Deduction Calculator 2026
Standard mileage for business, medical and charity driving — or a reimbursement at the rate your employer sets.
Your result
Where these figures come from
- Business rate
- 72.5 cents · IRS Notice 2026-10
- Medical rate
- 20.5 cents · IRS Notice 2026-10
- Charity rate
- 14 cents · IRC §170(i)
- Depreciation
- 35 cents per mile · Notice 2026-10 §4
- Employee rule
- OBBBA §70110 · IRC §67(g)
- Verified
- 2 October 2026
Frequently asked questions
What is the standard mileage rate for 2026?
72.5 cents per mile for business, 20.5 cents for medical, and 14 cents for charity. The business rate rose 2.5 cents from 2025; the medical rate fell half a cent. The business rate applies to electric and hybrid vehicles too.
Can I deduct mileage if I am a W-2 employee?
Generally no. Unreimbursed employee travel expenses are no longer deductible as an itemized deduction — the One Big Beautiful Bill made that disallowance permanent. Narrow exceptions exist for reservists, local officials paid on a fee basis, certain performing artists, and eligible educators. If you are an employee, the usual route is a reimbursement from your employer rather than a deduction on your return.
Should I use the standard rate or actual expenses?
Compare them; the answer is not automatic. The standard rate is simpler and often wins on a newer, cheaper or high-mileage vehicle because it already includes depreciation. Actual expenses can win on an older, expensive vehicle with heavy fuel, insurance or repair costs. One constraint decides it for you in some cases: to keep the choice open later, you must use the standard rate in the first year the vehicle is used for business. For a leased vehicle the choice must stay consistent for the whole lease.
Does the mileage deduction reduce self-employment tax?
Yes, indirectly. The deduction lowers net profit on Schedule C, and self-employment tax is charged on net profit — so a larger deduction reduces both income tax and SECA tax. That is why the effective saving is often larger than the rate alone suggests.
What records do I need?
Contemporaneous records: date, destination, business purpose and miles for each trip. The IRS wants written evidence made at or near the time of the trip. A log reconstructed months later is what fails on audit — the regulation is specific about timing, not just about having the numbers.