Mid-year rate change
2026 Standard Mileage Deduction Calculator
For the first time since 2022 the IRS changed the business mileage rate in the middle of the year. Miles driven from January through June 2026 deduct at 72.5 cents; miles from July through December deduct at 76 cents. A single annual rate no longer produces a correct answer.
Enter miles for each half of the year and choose a purpose. The tool applies both rates and splits the total, which is the only way to get the figure right for a vehicle used steadily across twelve months.
Calculator
Official 2026 figures used here
| Total business miles | All before July 1 | All after July 1 | Split evenly |
|---|---|---|---|
| 1,000 | $725 | $760 | $743 |
| 5,000 | $3,625 | $3,800 | $3,713 |
| 10,000 | $7,250 | $7,600 | $7,425 |
| 20,000 | $14,500 | $15,200 | $14,850 |
How to read the result
The mid-year change is not cosmetic. On 20,000 business miles the difference between front-loading and back-loading the driving is $700, and an even split lands in between at $14,850. Anyone reconstructing a year from a mileage log has to know which half each trip fell into.
The charitable rate is the exception that never moves. It is fixed at 14 cents by statute rather than by the annual cost study, which is why it appears unchanged in every year of the published table. Medical and moving rates changed at the same July boundary, rising from 20.5 to 23.5 cents.
Mileage records are the weak point in practice, not the arithmetic. The deduction requires contemporaneous substantiation, and a log reconstructed in April for the previous year is the most common reason a claim fails on review. Date, destination, business purpose and odometer readings are the four fields that carry the weight.
The standard rate is optional. A taxpayer who owns the vehicle can usually compare it against actual expenses and claim the larger, but the choice has consequences: using the standard rate in the first year a car is placed in business service constrains depreciation treatment later, and a leased vehicle must use the standard rate for the entire lease if it is used at all.
Questions people ask about this figure
Why are there two business rates for 2026?
The IRS revised the rate effective July 1, 2026 in response to fuel prices. Miles before that date use 72.5 cents, miles after use 76 cents.
Does the charitable rate change with the others?
No. It is fixed at 14 cents per mile by statute and is not part of the annual cost study.
Can I use the standard rate for a leased car?
Yes, but if you choose it you must use it for the whole lease period including renewals. You cannot switch to actual expenses partway through.
Related calculators
Every figure on this page appears in the official release listed below. The values were checked against those pages on 2026-11-14. Where a release states a threshold but does not publish a rate, this site reports the threshold and does not estimate the missing value.
- IRS: 2026 standard mileage rates — Notice 2026-10, revised by Announcement 2026-11