2026 IRS mileage rate: 76¢ per mile
The IRS raised the 2026 standard business mileage rate to 76 cents per mile effective July 1, up from 72.5 cents for the first half of the year. What that's worth for self-employed drivers, and how the split-year rate applies.
The rate
The 2026 IRS standard mileage rate for business use of a vehicle is 76 cents per mile, effective July 1 through December 31 (Announcement 2026-11, modifying Notice 2026-10) — a midyear increase from the 72.5 cents per mile rate that applied from January 1 through June 30 under the original Notice 2026-10. The IRS raised the rate mid-year to reflect rising fuel costs, the first such adjustment since 2022. Rates change, so before filing, confirm the current figure on irs.gov rather than relying on a number you saw somewhere else — including this page.
What it's worth
At the current 76¢/mile rate, a realtor driving 8,000 business miles claims a $6,080 deduction. A tradesperson running 12,000 miles between job sites claims $9,120. A gig driver logging 15,000 business miles claims $11,400. Small per-trip amounts add up fast over a year of driving for work — and any miles driven before July 1 count at the earlier 72.5¢ rate instead, so the split matters if you're totaling the full year.
How the rate is applied
Multiply your total business miles for the year by the rate — the key word being business. The rate only applies to the portion of your driving that counts as business use; commuting and personal errands don't qualify. See business miles vs. personal miles for what actually counts.
Frequently asked questions
What is the 2026 IRS mileage rate?
2026 has two rates. From January 1 through June 30, the IRS standard business mileage rate was 72.5 cents per mile (Notice 2026-10). Effective July 1 through December 31, it rose to 76 cents per mile (Announcement 2026-11) after a midyear increase driven by rising fuel costs.
Why did the IRS change the mileage rate in the middle of 2026?
Gas prices rose sharply in the first half of 2026, and the IRS raised the business rate from 72.5 to 76 cents per mile effective July 1 (Announcement 2026-11) to reflect that — the first midyear mileage-rate adjustment since 2022.
Which rate do I use for miles I drove before July 1?
Miles driven January 1–June 30, 2026 use the 72.5 cents per mile rate; miles driven July 1–December 31, 2026 use 76 cents per mile. A log that timestamps each trip keeps the two periods straight automatically.
Do I need receipts if I use the standard mileage rate?
You don't need fuel or maintenance receipts to use the standard rate, but you do need a contemporaneous mileage log — the date, distance, and business purpose of each trip — to support the deduction.
This is general information, not tax advice. Consult a qualified professional for your specific filing decisions.
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