2026 Standard Mileage Rates: Business, Medical, Charitable & Moving

What Is the Standard Mileage Rate?

The standard mileage rate is a fixed per-mile rate set annually by the IRS that allows taxpayers to deduct vehicle expenses for business, medical, moving, or charitable purposes without tracking actual costs. Instead of calculating gas, maintenance, insurance, depreciation, and registration separately, you simply multiply your qualifying miles by the standard rate.

The IRS publishes separate rates for each category because the underlying cost structure differs. The business rate is the highest because it accounts for all ownership and operating costs. The medical and moving rate covers only operating costs plus a portion of depreciation. The charitable rate is set by statute and has not changed in decades.

For 2026, the IRS has adjusted the business rate upward to reflect higher vehicle costs, higher fuel prices, and increased maintenance expenses. The medical and moving rate has also been adjusted. The charitable rate remains fixed by law at 14 cents per mile, regardless of inflation.

The standard mileage rate can be used by self-employed individuals, independent contractors, employees (for qualifying business use), and taxpayers itemizing medical expense deductions. Active duty military members can use the moving rate for qualifying moves.

Using the standard mileage rate is optional. You may instead deduct your actual vehicle expenses. Once you choose the standard mileage rate in the first year you use a vehicle for business, you can switch between methods in later years. However, if you choose actual expenses in the first year and later want to use the standard rate, special depreciation rules apply.

Our federal tax refund calculator can help you estimate how different deduction methods affect your overall tax liability.

2026 Business Mileage Rate (72¢/mi)

The 2026 standard mileage rate for business use is 72 cents per mile, an increase of 2 cents from the 2025 rate of 70 cents per mile. This rate applies to the business use of a vehicle for self-employed individuals, independent contractors, and employees who qualify for the business vehicle expense deduction.

The business mileage rate includes the following costs:

• Gasoline and oil — Fuel costs for all business driving
• Maintenance and repairs — Routine service, tire replacements, and mechanical repairs
• Insurance — Vehicle insurance premiums
• Depreciation — The vehicle's loss in value over time (or lease payments if leased)
• Registration and taxes — State registration fees and vehicle property taxes
• Accessories — Standard equipment included with the vehicle

Parking fees and tolls incurred during business use are deductible separately in addition to the standard mileage rate. These are not included in the per-mile rate.

To claim the business mileage deduction on your 2026 tax return, you must report your business miles and the deduction on the appropriate form:

• Schedule C (Form 1040) — For self-employed individuals and independent contractors
• Form 2106 — For employees claiming unreimbursed business vehicle expenses
• Schedule F (Form 1040) — For farmers
• Form 4562 — For depreciation if using actual expense method

The business mileage deduction is one of the most significant tax breaks available to self-employed taxpayers who drive for work. A gig economy driver putting 15,000 business miles on their vehicle in 2026 could claim a deduction of $10,800 using the standard mileage rate.

The IRS bases the business rate on an annual study of fixed and variable vehicle operating costs. The 2026 rate of 72 cents reflects increased fuel costs, higher vehicle prices, and greater maintenance expenses compared to prior years.

Learn more in our gig economy tax guide for specific rules affecting ride-share and delivery drivers.

Medical & Moving Mileage Rate (24¢/mi)

The 2026 standard mileage rate for medical and moving purposes is 24 cents per mile, an increase from 21 cents per mile in 2025 for medical and 22 cents for moving. The IRS has consolidated these into a single rate for 2026.

The medical mileage rate applies to driving for medical care, including:

• Visits to doctors, dentists, specialists, and therapists
• Trips to hospitals and medical clinics
• Pharmacy visits to pick up prescriptions
• Travel to medical procedures and surgeries
• Visits to physical therapy or rehabilitation centers
• Travel for medical conferences related to a diagnosed condition
• Trips to obtain medical equipment or supplies

Medical mileage is deductible only if you itemize deductions on Schedule A (Form 1040). The medical expense deduction, including mileage, is subject to the 7.5% of adjusted gross income floor. This means you can only deduct qualifying medical expenses that exceed 7.5% of your AGI.

The moving mileage rate for 2026 is available only to active duty military members who move due to a permanent change of station. The Tax Cuts and Jobs Act eliminated the moving expense deduction for non-military taxpayers starting in 2018, and subsequent legislation has not restored it for civilians.

Qualifying military moves include:

• Permanent change of station orders
• Move from your former home to your new home at the new duty station
• Moving within one year of your first reporting date

For medical mileage, only the patient and anyone accompanying them for medical care can count their mileage. You cannot deduct mileage for trips to pick up over-the-counter medications unless prescribed by a doctor.

A common question is whether mileage to medical appointments for dependents counts — yes, mileage for medical care provided to you, your spouse, and your dependents is all eligible for the medical mileage deduction.

Charitable Mileage Rate (14¢/mi)

The charitable mileage rate for 2026 is 14 cents per mile, unchanged from prior years. This rate is set by Section 170(i) of the Internal Revenue Code and does not adjust annually for inflation like the business and medical rates do.

The charitable mileage rate applies when you use your vehicle to perform services for a qualified charitable organization. Examples include:

• Driving to and from volunteer shifts at a nonprofit organization
• Delivering meals for Meals on Wheels or similar programs
• Transporting supplies, goods, or equipment for a charity
• Driving to attend charity board meetings or fundraising events
• Travel to distribute food, clothing, or other aid on behalf of a charity
• Transporting others to religious services or charity events

The charitable mileage deduction is claimed as a charitable contribution on Schedule A (Form 1040) if you itemize deductions. To qualify, the organization must be a recognized 501(c)(3) or other qualified charitable entity. Check the IRS Tax-Exempt Organization Search (TEOS) tool to verify an organization's status.

You cannot deduct mileage for:

• Driving to attend a charity auction or fundraising dinner as a donor rather than a volunteer
• Mileage for personal errands that incidentally benefit a charity
• Political campaign activities
• Mileage reimbursed by the charitable organization

Unlike the business mileage rate, the charitable rate does not include parking fees and tolls — these can be deducted separately as additional charitable contributions if they are directly related to your volunteer work.

Some charitable organizations offer a higher reimbursement rate to volunteers. If the organization reimburses you at a rate higher than 14 cents per mile, the excess may be taxable as income. If they reimburse less than 14 cents (or nothing), you can deduct the difference up to the 14-cent rate.

If you do not itemize deductions, you cannot claim the charitable mileage deduction. However, the standard deduction for 2026 is substantial — $15,000 for single filers and $30,000 for married couples filing jointly — so many taxpayers will use the standard deduction rather than itemizing.

How to Calculate Your Mileage Deduction

Calculating your mileage deduction is straightforward: multiply the total qualifying miles driven by the applicable standard mileage rate. However, you need accurate mileage records to determine the correct number of qualifying miles.

Step-by-step calculation example for a self-employed driver:

Maria is a self-employed delivery driver who drove 18,000 total miles in 2026. Of those, 14,000 miles were for business deliveries and 4,000 miles were personal commuting and errands.

• Step 1: Identify qualifying business miles — 14,000 miles
• Step 2: Multiply by the 2026 business rate — 14,000 × $0.72 = $10,080
• Step 3: Add separately deductible parking and tolls — $320 in business tolls
• Step 4: Total vehicle deduction — $10,400 on Schedule C

For medical mileage: If Maria also drove 600 miles for medical appointments and itemizes deductions, she multiplies 600 × $0.24 = $144, added to her other medical expenses on Schedule A.

For charitable mileage: If she drove 200 miles for volunteer work at a food bank, she multiplies 200 × $0.14 = $28, claimed as a charitable contribution on Schedule A.

You can use our self-employed tax refund calculator to estimate how your mileage deduction affects your overall tax situation.

Standard Mileage vs Actual Expenses

Choosing between the standard mileage rate and the actual expense method is one of the most important decisions you will make for your vehicle deduction. Each method has advantages, and the right choice depends on your specific circumstances.

When to choose the standard mileage rate:

• Your vehicle has relatively low operating costs (fuel-efficient, reliable, low insurance)
• You drive a high percentage of business miles
• You want simplicity and fewer records to maintain
• You are using the vehicle for the first time for business
• Your actual costs are close to or below the standard rate threshold

When to choose the actual expense method:

• You drive an expensive vehicle with high depreciation
• Your vehicle has high maintenance or repair costs
• You have a low business-use percentage
• You want to claim bonus depreciation or Section 179 expensing
• Your actual per-mile costs significantly exceed the standard rate

The IRS requires you to make the choice in the first year you place the vehicle in service for business use. If you choose the standard mileage rate in the first year, you can freely switch between methods in later years. If you choose actual expenses in the first year, switching to the standard rate later requires you to use straight-line depreciation, which limits your future depreciation deductions.

To compare which method gives you a larger deduction, track both mileage and actual expenses for the first few months of using a vehicle for business. Calculate your effective per-mile cost under the actual method and compare it to the standard rate of 72 cents.

IRS Recordkeeping Requirements

The IRS requires contemporaneous records to support any mileage deduction. This means you must create mileage logs at or near the time of each trip, not reconstruct them months or years later. The IRS scrutinizes mileage deductions closely, and inadequate records are one of the most common reasons for disallowed deductions.

Your mileage log must include for each trip:

• Date — The specific date of each trip
• Starting point and destination — Complete addresses or location descriptions
• Business purpose — A clear description of the business reason for the trip
• Miles driven — The exact number of miles for each trip

In addition to the trip-by-trip log, you must also track:

• Total vehicle miles for the year (odometer readings on January 1 and December 31)
• Business-use percentage (business miles ÷ total miles)
• If using actual expenses, receipts for all vehicle-related costs

Acceptable mileage tracking methods include:

• Paper logbook — A physical notebook kept in the vehicle, recording each trip
• Spreadsheet — Excel or Google Sheets with columns for date, destination, purpose, miles
• Smartphone app — Apps like MileIQ, Stride, Everlance, or QuickBooks Self-Employed that use GPS to automatically track trips
• Calendar entries — Business calendar entries that include mileage information

The IRS does not require a specific format for the mileage log, but it must be written or electronic records created at or near the time of use. Reconstructed records (created after the fact) are not considered adequate and may be rejected during an audit.

If you claim the standard mileage rate and are audited, the IRS will ask to see your contemporaneous mileage log. Without it, they may disallow the entire deduction, even if you clearly used the vehicle for business. This makes good recordkeeping essential for every taxpayer who claims a mileage deduction.

See our gig economy tax guide for more details on mileage tracking best practices for gig workers.

Commuting Rule and Exceptions

The commuting rule is a critical limitation on the business mileage deduction. Commuting — traveling between your home and your regular workplace — is considered personal travel by the IRS, not business travel. You cannot deduct commuting miles even if you are a self-employed taxpayer.

However, there are important exceptions and special situations:

Home office exception: If you have a qualifying home office that is your principal place of business, your commute starts when you leave your home office. Travel from your home office to a client site, business meeting, or other work location is deductible business mileage. This is one reason why establishing a home office is valuable for business vehicle deduction purposes.

Multiple business locations: If you travel between two work locations on the same day, the miles between those locations are deductible business miles. For example, traveling from your first client site to your second client site is business mileage.

Temporary work locations: Travel to a temporary work location (one that is expected to last one year or less) is deductible even if you do not have a home office. This applies to employees and self-employed individuals alike.

Gig economy drivers: Ride-share and delivery drivers have a special commuting rule. The trip from home to your first pickup or delivery location is commuting. However, once you begin your first trip, all miles driven while actively working (between pickups, to delivery locations, etc.) until you return home are business miles.

Regular vs irregular work locations: If you have a regular office or job site that you report to, the miles from home to that location are commuting. But if you work at different locations each day (like a contractor who goes to different customer sites), travel from home to the first job site may be deductible under the temporary location rule.

The commuting rule is one of the most frequently misunderstood aspects of vehicle deductions. Many taxpayers incorrectly deduct commuting miles and face IRS audit adjustments. Understanding the distinction between commuting and business travel is essential.

Business Use of Vehicle Forms

Claiming the business mileage deduction requires using the correct IRS forms. The form you use depends on your employment status and whether you are self-employed or an employee.

Self-employed individuals (Schedule C):

• Report vehicle expenses on Schedule C, Part II, Line 9 (Car and truck expenses)
• Complete the vehicle information section in Schedule C instructions or use Form 4562 if claiming depreciation under the actual expense method
• Report total miles, business miles, commuting miles, and vehicle description
• If using the standard mileage rate, enter the total business miles × 72¢ on Line 9

Employees (Form 2106):

• Employees must use Form 2106 (Employee Business Expenses) to claim unreimbursed vehicle expenses
• Form 2106 requires mileage details including total miles, business miles, and vehicle description
• The unreimbursed employee business expense deduction is available only if you itemize deductions
• Miscellaneous itemized deductions subject to 2% AGI floor were suspended by the TCJA through 2025 — check current law for 2026 status

Farmers (Schedule F):

• Report vehicle expenses on Schedule F, Line 12
• Same mileage tracking rules apply
• Standard mileage rate or actual expense method available

Form 4562 — Depreciation and Amortization:

• Required if you use the actual expense method and claim depreciation
• Also required if you claim Section 179 deduction or bonus depreciation for a vehicle
• Luxury auto limits apply to passenger vehicles used for business
• For 2026, the luxury auto depreciation limits are adjusted for inflation

Use our tax refund calculator to estimate how your vehicle deduction reduces your overall tax liability.

Limits for Leased Vehicles

If you lease a vehicle that you use for business, you can still claim the standard mileage rate or use the actual expense method. However, leased vehicles have special rules that differ from owned vehicles.

Standard mileage rate with a leased vehicle:

• You can use the standard mileage rate for a leased vehicle, including the 72¢ per mile rate
• If you choose the standard mileage rate in the first year of the lease, you must use it for the entire lease period
• You cannot use the standard mileage rate and switch to actual expenses later for the same vehicle
• Parking fees and tolls are deductible separately

Actual expense method with a leased vehicle:

• You can deduct the business-use portion of your lease payments
• Lease payments are deducted over the lease term, not depreciated
• You must include a lease inclusion amount if the vehicle's fair market value exceeds a threshold ($56,000 for 2025, adjusted annually)
• The lease inclusion amount reduces your lease payment deduction and effectively limits the tax benefit of leasing an expensive vehicle

Lease inclusion amount: The IRS requires lessees of luxury vehicles to add back a portion of the lease payment to income each year. This is computed using IRS tables in Publication 463 and Form 2106 instructions. The inclusion amount prevents lessees from fully deducting lease payments on high-value vehicles in the same way that luxury auto depreciation limits restrict owners.

Should you lease or buy for business use? Leasing may provide lower monthly payments and the ability to drive a newer vehicle more frequently. Buying offers the potential for depreciation deductions and Section 179 expensing. Compare the after-tax cost of both options based on your specific vehicle needs and business-use percentage.

If you are considering leasing, calculate the total deduction under both methods. A leased vehicle with a low fair market value and low lease inclusion may favor actual expenses, while a standard lease with high business miles may favor the standard mileage rate.

Medical Mileage Deduction Details

The medical mileage deduction allows you to deduct the cost of driving for medical care at the 2026 rate of 24 cents per mile. This deduction is part of the broader medical expense deduction on Schedule A (Form 1040) and is subject to the 7.5% of AGI floor.

What counts as medical care for mileage purposes? The IRS defines medical care broadly as amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting any structure or function of the body. Transportation costs for medical care are specifically deductible, including mileage.

Eligible medical mileage trips include:

• Doctor, dentist, and specialist appointments
• Hospital visits for surgery, treatment, or testing
• Physical therapy, chiropractic visits, and acupuncture
• Mental health counseling and therapy sessions
• Alcoholism and drug addiction treatment programs
• Diagnostic testing (blood work, X-rays, MRIs, CT scans)
• Dental procedures including cleanings, fillings, and oral surgery
• Vision exams and eyeglass fittings
• Transportation to obtain prescription medications
• Travel to medical conferences about your or a dependent's chronic condition

Non-qualifying medical mileage:

• Travel for general health improvement unrelated to a specific medical condition
• Trips to gyms or exercise classes (unless prescribed as treatment)
• Mileage for cosmetic procedures (unless medically necessary)
• Travel to obtain over-the-counter medications without a prescription

Mileage for relatives: You can deduct mileage for yourself, your spouse, and your dependents. If you drive a dependent to their medical appointment, you can include both your round-trip mileage.

How to calculate the deduction: Add up all qualifying medical expense miles for the year and multiply by 24 cents. Add this amount to your other medical expenses (insurance premiums, prescription costs, medical equipment, etc.). If the total exceeds 7.5% of your AGI, the excess is deductible on Schedule A, Line 1.

For example, if your AGI is $60,000, 7.5% is $4,500. If your total medical expenses (including $360 from 1,500 medical miles × $0.24) equal $5,200, you can deduct $700 on Schedule A.

Moving Mileage for Active Duty Military

The moving mileage deduction is available only to active duty members of the U.S. Armed Forces who move due to a military order and permanent change of station. The 2026 rate is 24 cents per mile.

Qualifying moving expenses for military personnel include the cost of moving household goods and personal effects, as well as travel and transportation costs (including mileage) for the service member and their family.

Requirements for deductible moving mileage:

• You must be on active duty with the U.S. Armed Forces
• The move must be due to a permanent change of station (PCS) order
• Mileage is deductible for driving from your old home to your new home at the new duty station
• The move must occur within one year of your reporting date
• You can deduct mileage for one trip per person (you and your family members)

Mileage you can deduct:

• Driving your personal vehicle from your old home to your new home
• If you drive more than one vehicle, each vehicle's mileage is deductible
• Mileage for family members traveling with you
• Side trips for lodging, meals, or other necessary stops during the move

What is not deductible:

• Mileage for house-hunting trips before the move
• Mileage for personal vacation stops during the move
• Moving expenses for non-military taxpayers (deduction suspended through 2025)

Military members report moving expenses, including mileage, on Form 3903 (Moving Expenses) and deduct them as an above-the-line adjustment to income. This means you can deduct moving expenses even if you do not itemize deductions.

The military moving expense deduction includes both the mileage for driving personal vehicles and the actual cost of moving household goods. You can choose between tracking actual vehicle expenses (gas, oil, repairs during the move) or using the standard mileage rate of 24 cents per mile for the drive.

If you are a service member who has been reassigned and drove 2,500 miles to your new duty station, your mileage deduction would be 2,500 × $0.24 = $600, plus any lodging and household moving costs.

Frequently Asked Questions

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