IRS mileage rates for 2026

2026 has two rates. The IRS raised the business rate from 72.5¢ to 76¢ per mile for driving on or after July 1, 2026. Medical and military moving went from 20.5¢ to 23.5¢. Charitable stays at 14¢.

Sources: IRS Notice 2026-10, released December 29, 2025, for January 1–June 30, 2026, and IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29), which modifies it from July 1, 2026. Charitable is fixed by law (Internal Revenue Code section 170(i)).

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Who uses which rate

• Business: self-employed people deducting car costs, and employers setting reimbursement.
• Medical: driving for medical care, if you itemize medical expenses.
• Moving: active-duty military (and certain intelligence community members) moving under orders.
• Charitable: driving while volunteering for a qualified charity.

What's in the business rate

The IRS sets the business rate from a study of what it costs to run a car, both fixed costs (like insurance and depreciation) and variable ones (like gas and maintenance). The medical and moving rates use only the variable costs, which is why they're lower. The same rates apply to electric, hybrid, gasoline and diesel vehicles.

When does the 2027 rate come out?

The IRS usually publishes the next year's rates in December. We'll update the calculator and this page the day the 2027 rates are released.

Standard rate vs. actual costs

Using the standard mileage rate is optional. The alternative is tracking actual vehicle expenses. If you lease a car and choose the standard rate, the IRS says you have to keep using it for the whole lease. A tax professional can tell you which method fits your situation.