Mileage Calculator
Work out a mileage reimbursement or tax deduction at the IRS standard mileage rate for business, medical, moving or charitable miles, with the full steps.
2026 has two rates. Enter miles from each half year separately.
Parking, tolls and company rate
Compare with actual expenses
1,250 business miles × $0.76 = $950.00.
Self employed drivers deduct this on Schedule C. An employer can reimburse up to this amount tax free under an accountable plan.
What to record for the IRS
Publication 463 asks for the date, destination, purpose and miles of each trip, recorded at or near the time.
| Date | Destination | Business purpose | Miles |
|---|---|---|---|
| Each trip | Client or job site | Sales call, delivery or site visit | 50 mi (25 each way) |
Log 25 trips over 5 weeks. Also record the total miles the car drove in the year for all uses.
Your calculation
The same steps the calculator runs, with your numbers.
- Miles per trip: 25 × 2 for a round trip = 50 mi.
- Total miles: 50 × 5 trips a week × 5 weeks = 1,250 mi.
- Rate: 2026 business rate for Jul 1 to Dec 31 = 76¢ = $0.76 per mile.
- Mileage amount: 1,250 × $0.76 = $950.00.
- Per trip: $950.00 ÷ 25 trips = $38.00.
- Per week: $950.00 ÷ 5 weeks = $190.00.
- Annual projection: $950.00 × 52 ÷ 5 = $9,880.00; per month ÷ 12 = $823.33.
- Per kilometer: 76¢ ÷ 1.609344 = 47.22¢.
Same miles, other purposes
Mileage only, before parking and tolls, at the 2026, Jul 1 to Dec 31 rates.
| Purpose | Rate | Amount for 1,250 mi |
|---|---|---|
| Business (selected) | 76¢ | Shown above |
| Medical or military moving | 23.5¢ | $293.75 |
| Charitable | 14¢ | $175.00 |
Same miles, other tax periods
The same miles at the business rate in each IRS period, mileage only.
| Period | Rate | Amount for 1,250 mi |
|---|---|---|
| 2026, Jul 1 to Dec 31 (selected) | 76¢ | Shown above |
| 2026, Jan 1 to Jun 30 | 72.5¢ | $906.25 |
| 2025 | 70¢ | $875.00 |
| 2024 | 67¢ | $837.50 |
| 2023 | 65.5¢ | $818.75 |
| 2022, Jul 1 to Dec 31 | 62.5¢ | $781.25 |
| 2022, Jan 1 to Jun 30 | 58.5¢ | $731.25 |
An estimate, not tax advice. Commuting miles are not deductible, and most W‑2 employees cannot deduct unreimbursed mileage: the Tax Cuts and Jobs Act suspended it for 2018 to 2025 and the 2025 One, Big, Beautiful Bill Act made that permanent.
How the Mileage Calculator Works
This mileage calculator multiplies the miles you drove for a qualifying purpose by the IRS standard mileage rate for that purpose and tax period, then adds parking fees and tolls. The result is the amount an employer can reimburse tax free under an accountable plan, or the amount a self employed driver, patient, military member or charity volunteer can claim. Enter one trip repeated each week, odometer readings, or a total for the period.
The business rate comes from an annual study of the fixed and variable costs of running a car, the medical and moving rate uses only the variable costs, and the charitable rate is set by statute. The rates apply to gasoline, diesel, hybrid and electric vehicles alike.
Amounts are rounded to the cent only at the end, so 127 miles at 72.5¢ is $92.075, shown as $92.08. For logs kept in kilometers, divide the cents per mile by 1.609344: 76¢ a mile is 47.22¢ a kilometer.
IRS Standard Mileage Rates for 2026 and Earlier Years
In recent years the IRS has announced the next year's rates in December. When fuel prices move sharply it can change the business and medical rates in the middle of the year, as it did in 2011, 2022 and 2026. For 2026 the business rate was 72.5¢ from January 1 and rose to 76¢ for miles driven on or after July 1. All figures below are in cents per mile and come from the IRS rate history.
| Period | Business | Medical or military moving | Charitable | IRS source |
|---|---|---|---|---|
| 2026, Jul 1 to Dec 31 | 76 | 23.5 | 14 | Announcement 2026‑11 |
| 2026, Jan 1 to Jun 30 | 72.5 | 20.5 | 14 | Notice 2026‑10 |
| 2025 | 70 | 21 | 14 | Notice 2025‑5 |
| 2024 | 67 | 21 | 14 | IR‑2023‑239 |
| 2023 | 65.5 | 22 | 14 | IR‑2022‑234 |
| 2022, Jul 1 to Dec 31 | 62.5 | 22 | 14 | IR‑2022‑124 |
| 2022, Jan 1 to Jun 30 | 58.5 | 18 | 14 | IR‑2021‑251 |
The 2026 split matters when you total a year. Six hundred business miles in each half of 2026 come to 600 × $0.725 = $435.00 plus 600 × $0.76 = $456.00, or $891.00 in all. Enter each half as its own calculation and add the results.
How to Calculate Mileage Reimbursement Manually
- Find the miles. Add up the qualifying miles from your log, or subtract the start odometer reading from the end reading for each trip.
- Pick the rate. Use the rate for the purpose and the date of the drive, not the date you file or get paid.
- Convert cents per mile to dollars. Divide the rate by 100: 23.5¢ is $0.235 and 72.5¢ is $0.725.
- Multiply. Miles × dollars per mile gives the mileage amount.
- Add parking and tolls. These are allowed on top of the standard rate for business, medical, moving and charitable trips.
For a per period view, divide the total by the weeks it covers, multiply by 52 for an annual projection and divide that by 12 for a monthly figure.
Mileage Reimbursement for Employees
An employer may reimburse mileage at its own rate, and the IRS rate decides the tax treatment. Under an accountable plan, where you prove the dates, places and business purpose of your trips to your employer within a reasonable time, an allowance up to the standard mileage rate is not taxable and stays out of box 1 of Form W‑2. When the allowance is higher, the employer reports the part up to the IRS rate under code L in box 12 and puts the excess in box 1 as wages.
A company rate below the IRS rate is common. With 720 miles at $0.60 the employee receives $432.00, while the IRS rate would give $547.20. Most employees cannot deduct that $115.20 gap, because the deduction for unreimbursed employee travel was suspended for 2018 through 2025 and made permanent by section 70110 of the 2025 One, Big, Beautiful Bill Act. Exceptions cover Armed Forces reservists, fee basis state or local government officials, qualified performing artists and eligible educators.
Self Employed Mileage Deduction on Schedule C
Sole proprietors and independent contractors deduct car expenses on Schedule C (Form 1040), or Schedule F for farmers. They can use the standard mileage rate or actual expenses. Actual expenses include gas, oil, repairs, tires, insurance, registration, license fees and depreciation or lease payments, multiplied by the business share of total miles. Business parking fees and tolls are deductible under either method.
The standard rate has conditions. You must own or lease the car, not run five or more cars at the same time, and not have claimed MACRS depreciation, a section 179 deduction or the special depreciation allowance on it. For a car you own, choose the standard rate in the first year the car is used for business; later you can switch between methods. For a leased car, the standard rate must be used for the whole lease, including renewals.
Is Commuting Mileage Deductible?
No. Publication 463 calls the drive between your home and your main or regular place of work a personal commuting expense, however long it is, and even if you make business calls or carry a colleague on the way. Parking at your regular workplace is also a commuting cost. These trips do count as business miles:
- Driving from your regular workplace to a client, customer or second work site, and between work sites during the day.
- Driving from home to a temporary work location when you have a regular work location elsewhere, or to a temporary work location outside the metropolitan area where you live.
- Driving from a home office that is your principal place of business to another work location in the same trade or business.
Without a regular office, the trip from home to the first business contact and from the last contact back home is commuting, while the drives from one client to the next are business miles.
Mileage Log Requirements
The IRS requires adequate records or other evidence for car expenses. For each business use, Publication 463 lists the date, the destination, the business purpose and the miles driven, along with the total miles the car drove in the year. Record entries at or near the time of the trip; a log written up weekly counts as a timely record. A sales representative on a fixed route can record the route length once, the date of each trip and the yearly total.
- Business: date, destination, purpose, miles, plus parking and toll receipts.
- Medical: date, place of care, miles, plus parking and toll receipts.
- Charitable: name of the organization, the dates you drove and the miles for each date (Publication 526).
Medical, Moving and Charitable Mileage Rates
Medical mileage
Driving to get medical care can be included in medical expenses at 20.5¢ a mile for the first half of 2026 and 23.5¢ from July 1, plus parking and tolls. Medical costs help only if you itemize on Schedule A and they exceed 7.5% of adjusted gross income. Publication 502 shows the arithmetic for 2025: 2,800 miles × $0.21 = $588.00, plus $100.00 of tolls and parking, gives $688.00.
Moving mileage
The moving rate equals the medical rate but applies only to active duty members of the Armed Forces moving under orders for a permanent change of station, and under Notice 2026‑10 to certain intelligence community members who relocate after December 31, 2025. The calculator asks you to confirm eligibility first.
Charitable mileage
The charitable rate is 14¢ a mile in every period in the table above because section 170(i) of the Internal Revenue Code fixes it, so it does not follow fuel prices. It covers unreimbursed driving while you volunteer for a qualified organization. Volunteers may deduct actual gas and oil costs instead, and can add parking and tolls either way.
How to Use the Calculator
- Purpose and period. Pick the purpose and the period of the drive.
- Miles. One way miles with trips and weeks, odometer readings, or a total with the weeks it covers.
- Options. Parking and tolls for the period, your employer's rate in dollars per mile, and an actual expense comparison.
Common Mistakes
- Typing cents as dollars. A 60 cent company rate is 0.60, not 60.
- Using the filing date rate. The date of the drive decides the rate, which matters in 2026.
- Counting the commute. Home to your regular workplace is never business mileage.
- Forgetting the return leg. A 25 mile trip each way is 50 miles.
- Missing parking and tolls. They are added on top of the rate.
Related Calculations
This page covers the tax and reimbursement side of driving. To measure how many miles per gallon your car gets, use the Gas Mileage Calculator; dividing the price of a gallon by your MPG gives the fuel cost per mile for the actual expense comparison, for example $3.50 ÷ 28 MPG = $0.125. To estimate what a road trip will cost in fuel, use the Fuel Cost Calculator, and to find the miles between two places, use the Distance Calculator. A deduction lowers taxable income, not the tax itself, so check its value at your bracket with the Income Tax Calculator.
Frequently Asked Questions
What is the IRS mileage rate for 2026?
The IRS set two business rates for 2026. Miles driven from January 1 to June 30 use 72.5 cents per mile under Notice 2026‑10, and miles driven from July 1 to December 31 use 76 cents per mile under Announcement 2026‑11, which the IRS issued after fuel prices rose. The medical and military moving rate is 20.5 cents for the first half and 23.5 cents for the second half. The charitable rate stays at 14 cents for the whole year because it is fixed by law. For 2025 the rates were 70, 21 and 14 cents.
How do you calculate mileage reimbursement?
Multiply the miles you drove for the qualifying purpose by the rate in dollars per mile, then add any parking fees and tolls for those trips. A rate in cents converts to dollars by dividing by 100, so 76 cents is $0.76. For example, a trip of 25 miles each way is 50 miles round trip, and 5 trips a week for 5 weeks is 1,250 miles. At the 2026 business rate that applies from July 1, 1,250 × $0.76 = $950.00. An employer may pay its own rate instead, which the company rate field handles.
Is commuting mileage deductible?
No. IRS Publication 463 treats driving between your home and your main or regular place of work as personal commuting, no matter how far you live from work or whether you take business calls on the way. Parking at your regular workplace is also a commuting cost. Mileage becomes deductible business travel when you drive from your workplace to a client, between work sites, to a temporary work location outside your metropolitan area, or from a home office that is your principal place of business to another work location in the same business.
Can employees deduct unreimbursed mileage?
Most employees cannot. The Tax Cuts and Jobs Act suspended the miscellaneous itemized deduction for unreimbursed employee travel for 2018 through 2025, and section 70110 of the One, Big, Beautiful Bill Act made that disallowance permanent, as IRS Notice 2026‑10 explains. Exceptions remain for Armed Forces reservists, fee basis state or local government officials, qualified performing artists and eligible educators. If your employer pays less than the IRS rate, the difference is generally not deductible. Self employed drivers are different: they deduct business mileage on Schedule C.
What records do I need for a mileage log?
IRS Publication 463 asks you to record the date of each business use, the destination, the business purpose and the miles driven, plus the total miles the car drove during the year for all purposes. Write entries at or near the time of the trip; a log kept weekly counts as a timely record. Keep receipts for parking and tolls. For charitable driving, Publication 526 asks for the name of the charity, the dates you drove and the miles. Odometer readings at the start and end of each trip make the miles easy to prove.
Sources & References
- Internal Revenue Service. Standard mileage rates, rates for all years, page updated July 28, 2026. irs.gov
- Internal Revenue Service. Internal Revenue Bulletin 2026‑29, Announcement 2026‑11 (rates from July 1, 2026). irs.gov
- Internal Revenue Service. IR‑2025‑128, IRS sets 2026 business standard mileage rate at 72.5 cents per mile, December 29, 2025. irs.gov
- Internal Revenue Service. Internal Revenue Bulletin 2026‑04, Notice 2026‑10 (2026 rates, employee travel, moving, depreciation per mile). irs.gov
- Internal Revenue Service. Internal Revenue Bulletin 2025‑03, Notice 2025‑5 (2025 rates). irs.gov
- Internal Revenue Service. Publication 463 (2025), Travel, Gift, and Car Expenses (rate rules, parking and tolls, commuting, records, accountable plans). irs.gov
- Internal Revenue Service. Topic no. 510, Business use of car. irs.gov
- Internal Revenue Service. Publication 502 (2025), Medical and Dental Expenses. irs.gov
- Internal Revenue Service. Publication 526 (2025), Charitable Contributions. irs.gov
- Internal Revenue Service. Publication 3 (2025), Armed Forces' Tax Guide (moving expenses). irs.gov
This calculator is for educational purposes only and does not constitute tax or financial advice. Every number on this page was recomputed with the same code the calculator runs. Rates checked against IRS guidance in October 2026.