What is the IRS standard mileage rate for 2026?

For 2026, the IRS standard mileage rate is 72.5¢ per mile for business use, 20.5¢ per mile for medical or active-duty Armed Forces moving miles, and 14¢ per mile for service to a qualified charitable organization (a statutory rate set by Congress).

Who can deduct business mileage?

Self-employed people, independent contractors, sole proprietors, single-member LLCs, and partners report business mileage on Schedule C or Schedule E. After the Tax Cuts and Jobs Act, W-2 employees generally cannot deduct unreimbursed business mileage on their federal return through 2025 — Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials are the documented exceptions.

Standard mileage rate vs. actual expenses — which should I pick?

You can use the standard mileage rate or track actual expenses (gas, insurance, depreciation, repairs, etc.). The IRS rule: if you want to ever use the standard rate on a vehicle, you must use it the first year that vehicle is in service. After year one you can switch year-to-year on owned vehicles, but a leased vehicle is locked into the method you chose in year one for the entire lease.

What records does the IRS require?

For each business trip the IRS expects the date, the destination, the business purpose, and the miles driven. A contemporaneous log — recorded at the time of the trip rather than reconstructed at year end — is the standard. AutoDrive automatically captures the date, route, and miles for every drive, so the only thing left is tagging the purpose.

Does the IRS rate apply to commuting?

No. Travel between your home and your regular place of work is personal commuting and is not deductible. Travel between two work locations, to a temporary work site, or to meet a client during the work day is business mileage.

Tax Year 2026

IRS Standard Mileage Rates 2026

The official per-mile deduction rates for business, medical, charitable, and Armed Forces moving miles — plus eligibility rules, recordkeeping, and a 5-year history.

Business

72.5¢

$0.725 per mile

Trade or business mileage on Schedule C or E.

Medical

20.5¢

$0.205 per mile

Travel to medical care, eligible if you itemize on Schedule A.

Charitable

14¢

$0.140 per mile

Service to a qualified charitable organization.

Moving

20.5¢

$0.205 per mile

Armed Forces active-duty PCS moves only.

Five-year history

The IRS reviews the standard rate annually. The charitable rate is statutory — set directly by Congress — so it almost never changes.

Tax year	Business	Medical / Moving	Charitable
2026 (current)	72.5¢	20.5¢	14¢
2025	70¢	21¢	14¢
2024	67¢	21¢	14¢
2023	65.5¢	22¢	14¢
2022 (Jul–Dec)	62.5¢	22¢	14¢
2022 (Jan–Jun)	58.5¢	18¢	14¢
2021	56¢	16¢	14¢

Who can deduct what

The IRS rate is the same for everyone, but eligibility differs sharply by category. Plain-English summary — not legal advice; consult a CPA for your situation.

Business — Schedule C / E

Self-employed, independent contractors, sole proprietors, single-member LLCs, partners, gig workers (Uber, Lyft, DoorDash, etc.). Mileage between client sites, to and from temporary work locations, and for legitimate business errands counts.

Commuting to your regular workplace does not count. Travel between two work locations during the day does.

W-2 employees

Through tax year 2025, the Tax Cuts and Jobs Act suspended the unreimbursed-employee-expense deduction. Most W-2 employees can't deduct business mileage on the federal return.

Documented exceptions: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and certain employees with impairment-related expenses.

Medical — Schedule A

Travel to and from medical or dental care that you, your spouse, or a dependent receives. Pharmacy runs, therapy appointments, and trips to a hospital all qualify.

You must itemize on Schedule A, and total medical expenses must exceed 7.5% of your AGI before any of it deducts.

Charitable — Schedule A

Miles driven in service to a qualified 501(c)(3) — delivering meals, transporting volunteers, attending board meetings of the charity.

The 14¢ rate is statutory — set directly by Congress in 1997 — so it doesn't track inflation. Many filers track actual gas + oil instead, which can be higher, but the standard rate is simpler.

Moving — Form 3903

Active-duty Armed Forces members moving under orders to a permanent change of station (PCS). The TCJA suspended this deduction for everyone else through 2025.

What the IRS expects you to track

For each trip: date, destination, business purpose, and miles driven. Recorded contemporaneously — at the time of the trip — not reconstructed at year-end.

Standard rate vs. actual expenses

You have two ways to deduct vehicle expenses: the IRS standard mileage rate, or actual expenses (gas, insurance, depreciation, repairs, registration, lease payments, etc.). The standard rate is simpler and usually the right call for fuel-efficient cars used heavily for business; actual expenses can win for expensive vehicles, low business-use percentages, or EVs with significant depreciation.

There's one important rule: if you ever want to use the standard rate on a given vehicle, you must use it in the first year that vehicle is placed in service. After year one, owned vehicles can switch methods year-to-year, but a leased vehicle is locked into whatever method you picked in year one for the duration of the lease.

AutoDrive captures both — every drive's miles for the standard-rate calculation, and every fuel and EV charging entry for the actual-expense calculation — so you can decide at tax time without losing data either way.

Track every mile automatically

AutoDrive logs the date, route, and miles for every drive in the background — no buttons, no apps to open. Tag each drive's purpose with one tap and your 2026 mileage report is ready when April is.

Get AutoDrive — free

AutoDrive is a mileage-tracking tool, not a tax advisor. The information above summarizes IRS guidance current as of 2026-07-20; consult a qualified tax professional for your specific situation. The official source is irs.gov/tax-professionals/standard-mileage-rates.