Mileage Reimbursement Calculator, IRS 2026 Standard Mileage Rates

There are two, because the IRS revised the rate part-way through the year. For business use it is 72.5 cents per mile from January 1 to June 30, and 76 cents per mile from July 1 to December 31. Medical and moving mileage is 20.5 cents for the first half and 23.5 cents for the second. The charitable rate is 14 cents per mile for the whole year, it is fixed by statute rather than adjusted annually, which is why it is the one figure that did not move.

The IRS announcement states the revision results from recent increases in the price of fuel. Mid-year changes are unusual, the standard rate is normally set once for the calendar year, so a calculator that still uses the January figure will under-reimburse everything driven since July.

Match the rate to the purpose of the trip and to when you drove it. Business mileage, medical mileage and charitable mileage each have their own rate, and for 2026 they also differ by half-year. This page applies the correct pair once you choose both.

Yes, the standard rate is optional. An employer may reimburse more, and the excess is generally taxable to the employee; reimbursing exactly at the IRS rate is what keeps the payment non-taxable. Enter your own figure in the override field to see either case.

No. You may deduct actual costs instead, fuel, repairs, insurance, depreciation, but the choice has timing consequences. For a car you own, the standard rate must be adopted in the first year the vehicle is available for business use; for a leased vehicle, whichever method you pick must be kept for the entire lease including renewals.

Normally no. Travel between home and your regular workplace is commuting, not business use. Travel between two work locations, or to a temporary site, usually does qualify.