Display & reading

Adjust how this website looks and reads.

AppearanceFollowing your device
Text size100%

Settings apply to this website. Accessibility information · Report a problem

IRS rates

IRS standard
mileage rate.

The optional standard mileage rate is the cents-per-mile figure many self-employed people use instead of actual car expenses. For July 1 – December 31, 2026 the business rate is 76 cents per mile.

Last verified 3 November 2026 against the IRS standard mileage rates (IR-2026-29 / Announcement 2026-11). Not tax advice.

Private calculator

Miles in.
Deduction out.

Enter business miles. The estimate multiplies by the current IRS business rate built into this page ($0.76 / mile). Nothing is uploaded.

Rate used: $0.76 per mile (July 1 – December 31, 2026)

Estimated deduction $760.00

Illustration only. Eligibility, commuting rules and actual expenses can change what you may claim. Rate constant lives in one place in the site source for easy updates when the IRS announces 2027.

Current US standard mileage rates

PeriodBusinessMedical / military movingCharity
July 1 – December 31, 202676¢23.5¢14¢
January 1 – June 30, 202672.5¢20.5¢14¢
2025 (full year)70¢21¢14¢

Source: IRS standard mileage rates, last verified 3 November 2026. Charity rate is fixed by statute at 14 cents. The mid-year 2026 business increase is described in IR-2026-29 / Announcement 2026-11.

What the rate is for

Instead of adding up gas, oil, repairs and depreciation, you may be able to multiply qualifying business miles by the IRS optional standard mileage rate. Parking and tolls for business can still be tracked separately in many cases. Whether you should use the standard rate or actual expenses depends on your vehicles and history — Publication 463 is the IRS reference, and a tax professional can apply it to you.

The standard rate is optional. Some people do better with actual expenses; some cannot use the standard rate for a given vehicle because of earlier depreciation choices. Employees, self-employed drivers and partners also face different deduction rules. Treat the calculator as arithmetic on a public cents-per-mile figure, not as a filing answer.

Why 2026 has two business rates

Most years the IRS sets one business rate for the full calendar year. In 2026 it raised the optional business rate mid-year because of fuel costs, so miles driven in the first half and second half use different figures. If you keep a dated log, applying the right rate to each period is straightforward. A year-end lump sum without dates is harder to split correctly.

How this pairs with a mileage log

A rate without a log is only a guess. For each business drive, keep the date, destination, business purpose and miles. MileWiz records distance and route automatically, then lets you add purpose and export a PDF or CSV. See what the IRS expects in a mileage log.

Commuting between home and a regular workplace is generally personal, not business. Client visits, job sites, supply runs and similar work travel are the miles people usually mean when they ask what a year of driving is “worth” at the IRS rate. When in doubt, ask your tax professional before you categorize a recurring drive as business.

Real MileWiz screen · Sample data · Trip value uses the mileage rates in the app

Updating the site when 2027 arrives

The IRS usually publishes the next year’s optional rates late in the current year — often in December. On this website the business rate used by the calculator is a single constant in the build source (IRS_BUSINESS_RATE_DOLLARS in src/build.mjs), alongside the “last verified” date shown above. When the 2027 announcement lands, that constant and date are the values to change for this page’s math. Charity remains statutory at 14 cents unless Congress changes it.

Medical, moving and charity rates

The same IRS table lists separate rates for medical and military moving mileage, and a charity rate fixed by law. This page’s calculator uses only the business figure, because that is the rate most self-employed drivers are estimating against. If your miles are medical or charitable, use the IRS table — do not assume the business cents apply.

MileWiz and rates

MileWiz ships with standard rates for the United States (and several other countries) and lets you set your own. The home-page illustration and this guide both default to the current US business figure of $0.76. Review your records before filing; the app helps you organize miles, it does not decide what is deductible.

On Unlimited Driving you can keep every automatic trip; on the free plan the monthly automatic allowance is 20 trips, and over-limit trips are not kept unless you subscribe. That limit is about the log itself, not about the IRS rate.

Track the miles first — then apply the rate with confidence. Free download · up to 20 automatic trips a month · see the App Store for current pricing in your storefront.

Rate questions

What is the current IRS standard mileage rate for business?

For July 1 – December 31, 2026, the IRS standard mileage rate for business use is 76 cents ($0.76) per mile. For January 1 – June 30, 2026 it was 72.5 cents per mile. Source: IRS standard mileage rates, last verified 3 November 2026.

Does the calculator send my miles anywhere?

No. The calculator on this page runs in your browser only. It does not collect miles, store them, or make network requests.

Can employees use the standard mileage rate?

It depends on your situation. The IRS page linked above and Publication 463 explain when the rate applies. This website is not tax advice — ask a tax professional if you are unsure.

When will the 2027 rate be published?

The IRS typically announces the next calendar year’s optional standard mileage rates near the end of the prior year (often in December). When that happens, MileWiz will update the single rate constant used on this site.

Your next drive
could be a deduction.

Download MileWiz free. Track up to 20 trips a month at no cost.

MileWiz screenshot

Turn your phone sideways for a larger view.