Mileage Deduction Calculator
Calculate your vehicle mileage deduction with 2026 IRS standard mileage rates. Split-year rates: 72.5¢/mile (Jan-Jun) and 76¢/mile (Jul-Dec). Free for self-employed.
Mileage Inputs
Mileage Deduction
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How the Mileage Deduction Works
The IRS standard mileage rate lets you deduct a set amount per business mile instead of tracking actual vehicle expenses (gas, maintenance, depreciation, insurance). For 2026, the rate is split mid-year due to changing costs.
2026 Rate: Jan-Jun
72.5 cents per mile. This rate covers all vehicle costs including fuel, maintenance, depreciation, insurance, and registration. Simply multiply your business miles by this rate.
2026 Rate: Jul-Dec
76.0 cents per mile. The IRS increased the rate mid-year to reflect rising fuel and vehicle ownership costs. Track miles by date to apply the correct rate.
Standard vs. Actual
The standard mileage method is simpler but may yield a lower deduction. The actual expense method (tracking gas, repairs, depreciation) may be better for high-cost vehicles or low-mileage situations.
Eligibility Rules
You must choose the standard rate the first year you use a vehicle for business. Once you use actual expenses with MACRS depreciation, you cannot switch back to the standard rate for that vehicle.
What Counts as Business Mileage?
- Deductible: Driving between work sites, to client meetings, to the bank (business), to pick up supplies
- Not deductible: Commuting from home to your regular workplace
- Partially deductible: Combined business/personal trips (only the business portion counts)
Eligibility Restrictions (IRS Pub 463)
- You must use the standard mileage rate the first year the vehicle is placed in service for business
- You cannot use the standard rate if you've claimed Section 179, bonus depreciation, MACRS, or non-straight-line depreciation on the vehicle
- You cannot use the standard rate if you operate 5 or more vehicles simultaneously for business
- Leased vehicles: you must use the standard rate for the entire lease period
Frequently Asked Questions
What are the 2026 IRS standard mileage rates?
For 2026, the business mileage rate is 72.5 cents per mile for January through June, and 76 cents per mile for July through December. The mid-year increase reflects rising fuel costs and vehicle ownership expenses. The rate covers all vehicle costs including fuel, maintenance, depreciation, insurance, and registration.
Can I use the standard mileage rate for any vehicle?
No. You must choose the standard mileage rate the first year you use the vehicle for business. You cannot use it if you've previously claimed Section 179 deduction, bonus depreciation, MACRS depreciation, or non-straight-line depreciation on the same vehicle. You also cannot use it if you operate 5 or more vehicles simultaneously for business (alternating use does not count as simultaneous).
What counts as business mileage?
Business mileage includes driving between work sites, to client meetings, to business errands (bank, office supplies), and to temporary work locations. Commuting from home to your main or regular workplace is NOT deductible. If you have a qualifying home office, driving from your home office to client sites is deductible business mileage.
Should I use standard mileage or actual expenses?
The standard mileage method is simpler and requires only mileage tracking. The actual expense method requires tracking all vehicle costs (gas, repairs, insurance, depreciation) and calculating the business-use percentage. For high-mileage drivers, the standard rate often yields a higher deduction. For expensive vehicles with low mileage, actual expenses may be better. Consult a tax professional to determine the best method for your situation.