The IRS moved the business mileage rate mid-year in 2026, so the rate you use depends on when you drove. The table below has each rate, and the record that makes it hold up.
The 2026 rates
The business rate went up in July because of fuel costs, the first mid-year change since 2022. You split your miles at June 30.
| Purpose | Jan 1 to Jun 30 | Jul 1 to Dec 31 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical or moving* | 20.5¢ | 23.5¢ |
| Charitable | 14¢ | 14¢ |
*Moving mileage applies to active-duty military only. The charitable rate is set by law and does not change.
What the rate covers
The business rate rolls gas, oil, insurance, repairs, depreciation, and wear into one per-mile number. You do not add those on top. You take the standard rate or you deduct actual costs, not both.
One business mile from July on is worth 76 cents off your taxable income. A year of untracked miles is worth nothing.
The log that survives an audit
What a mileage log needs
Date, destination, business purpose, and miles. A note on your phone at the time of the trip beats a reconstruction in April. The IRS disallows mileage for a missing log more than for a wrong number.
Which miles count
Driving from home to a regular workplace is commuting, and commuting is not deductible. Driving from your office to a client, between job sites, or to the bank for the business counts. If you work from a qualified home office, trips from there to business stops can count, which is one more reason the home office designation matters.
Standard rate or actual expenses
The standard rate is simpler and fits an efficient, paid-off car. Actual expenses can beat it on an expensive vehicle with high running costs. If you want to run both for your car and see which wins, that is a short calculation. Book a consultation.