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Mileage Rate 2024, Mileage Rate 2025, 2026 and Free Mile Tracker

IRS standard mileage rates for 2024, 2025, and 2026
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Mileage rate 2024 was 67 cents per mile for business driving, the 2025 rate was 70 cents, and the 2026 rate started at 72.5 cents before the IRS raised it to 76 cents per mile for driving on or after July 1, 2026. This guide lists every rate for business, medical, and charitable miles, explains the midyear 2026 change, shows how to calculate your deduction or reimbursement, and includes a free mileage tracker that applies the correct rate to each trip automatically.

IRS Mileage Rates at a Glance

PeriodBusinessMedical and Military MovingCharitable
2024 (full year)67 cents21 cents14 cents
2025 (full year)70 cents21 cents14 cents
2026 (Jan. 1 to June 30)72.5 cents20.5 cents14 cents
2026 (July 1 to Dec. 31)76 cents23.5 cents14 cents

Source: the IRS standard mileage rates page. The charitable rate is set by law, which is why it has not changed.

What Is the IRS Mileage Rate?

The IRS standard mileage rate is a per-mile amount you can use to calculate the cost of driving a vehicle for business, medical, charitable, or qualifying military moving purposes. Instead of adding up gas, maintenance, insurance, and depreciation, you multiply qualifying miles by the rate. Employers also commonly use the business rate as the benchmark for reimbursing employees who drive their own vehicles for work.

Mileage Rate 2024

These rates applied to miles driven from January 1 through December 31, 2024. At 10,000 business miles, the 2024 amount is 10,000 times $0.67, or $6,700.

Mileage Rate 2025

Three cents sounds small, but at 10,000 miles it adds $300, and at 50,000 miles it adds $1,500.

Mileage Rate 2026 and the Midyear Increase

The IRS set the 2026 rates in Notice 2026-10, effective January 1, 2026:

Then, after a sharp rise in fuel prices, the IRS issued Announcement 2026-11 raising the rates for miles driven from July 1 through December 31, 2026:

This was the first midyear adjustment since 2022. It means 2026 has two business rates, and each trip must use the rate for the date it was driven. A mileage log with dates is the only practical way to split the year correctly. See the Journal of Accountancy summary for background on the change.

How to Calculate Mileage

The formula is simple: miles driven times the rate in effect on the date of the trip.

ExampleMilesRateAmount
Business miles in 202412,000$0.67$8,040
Business miles in 202512,000$0.70$8,400
Business miles, Jan. to June 20266,000$0.725$4,350
Business miles, July to Dec. 20266,000$0.76$4,560
Total 2026 (12,000 miles)12,000Mixed$8,910

Free Mileage Tracker and Calculator

Add your trips below. The tracker picks the right rate from the trip date and category, so trips before and after July 1, 2026 are calculated correctly.

Free Mileage Tracker and Calculator

Log each trip with its date, purpose, and miles. The tracker applies the IRS standard rate in effect on that date, including the midyear 2026 change, and totals your deduction or reimbursement by category.

0Total Miles
$0Business Amount
$0Medical and Charitable
$0Total
DateTypeDescriptionRouteMilesRateAmount
No trips yet. Add one above.

Copy the log into Excel to keep it with your records. This page does not save trips between visits.

Mileage Log Template for Excel

Paste this template into cell A1 of a blank sheet. Enter the date in column A and B, M, or C in column C for business, medical or moving, or charitable. The rate formula looks up the correct IRS rate for the date, including the July 1, 2026 change.

Mileage Log (paste into Excel)
Date	Purpose	Type (B/M/C)	From	To	Miles	Rate	Amount
3/10/2026	Client kickoff meeting	B	Office	Client HQ	36	=IF(C2="C",0.14,IF(A2>=DATE(2026,7,1),IF(C2="B",0.76,0.235),IF(A2>=DATE(2026,1,1),IF(C2="B",0.725,0.205),IF(A2>=DATE(2025,1,1),IF(C2="B",0.7,0.21),IF(C2="B",0.67,0.21)))))	=F2*G2
7/14/2026	Job site inspection	B	Office	Job site	52	=IF(C3="C",0.14,IF(A3>=DATE(2026,7,1),IF(C3="B",0.76,0.235),IF(A3>=DATE(2026,1,1),IF(C3="B",0.725,0.205),IF(A3>=DATE(2025,1,1),IF(C3="B",0.7,0.21),IF(C3="B",0.67,0.21)))))	=F3*G3
	Totals				=SUM(F2:F3)		=SUM(H2:H3)

Who Can Use the Standard Mileage Rate?

Commuting between home and a regular workplace is personal driving and does not qualify. Tax rules have details and exceptions, so confirm your situation with a tax professional.

Standard Mileage Rate vs. Actual Expenses

Standard Mileage RateActual Expense Method
What you trackMiles, dates, destinations, and purposeEvery vehicle cost plus business-use percentage
EffortLowHigh
Best forMost small businesses and self-employed driversExpensive vehicles or very high operating costs
Switching rulesThe IRS has rules about when you must choose a method for a vehicle, so check IRS guidance before switching.

Why the Mileage Rate Changes

The IRS bases the business rate on an annual study of the fixed and variable costs of operating a vehicle, including fuel, depreciation, insurance, and maintenance. When costs move sharply during the year, as fuel did in 2026, the IRS can adjust midyear.

Biggest Mileage Tracking Mistakes

What to Record for Each Trip

Log trips daily, or automatically if your tools allow it. Consistent records are what support a deduction or reimbursement.

How to Set Up an Employee Mileage Reimbursement Policy

If employees drive their own vehicles for work, a written reimbursement policy prevents disputes and keeps reimbursements nontaxable under an accountable plan. A solid policy covers:

Federal wage rules also matter for hourly employees. If vehicle costs an employer requires an employee to cover push their pay below minimum wage for the week, that can create a wage problem, so review reimbursement with your payroll provider. See the IRS Publication 463 for travel and car expense rules.

How Businesses Use Mileage Rates

Mileage is not just a tax number. Businesses use the rate to reimburse employees, price jobs that require travel, calculate cost per client, and protect margins. Take a service business with five employees who each drive 20,000 business miles a year. At the 2026 second-half rate of 76 cents, that is $15,200 per employee, or $76,000 a year across the team. If your prices do not account for that, you are undercharging. For how travel time fits into pay, see travel time pay for hourly employees.

Connect Mileage to Time, Jobs, and Invoices

Most teams track mileage in spreadsheets or notes apps and then try to connect it to payroll, invoicing, and job costing by hand. Updoot captures employee time and location at clock in and clock out, connects hours to projects, and turns tracked time into invoices, so mileage, labor, and revenue sit in one place. Plans start at $5 per user per month.

Final Takeaway

The business rate was 67 cents in 2024, 70 cents in 2025, 72.5 cents for the first half of 2026, and 76 cents for the second half of 2026. Use the rate for the date of each trip, keep a complete log, and build mileage into your pricing. Always confirm current rates on the IRS site before filing or setting reimbursement policy.

Sources: IRS standard mileage rates page; IRS news release on the 2026 rates; Journal of Accountancy, IRS raises standard mileage rates for remainder of 2026.

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Related Reading

Travel Time Pay for Hourly Employees →

Mobile Workforce Management Guide →

How to Choose the Best Time Clock With GPS Tracking →

Frequently Asked Questions About IRS Mileage Rates

What was the IRS mileage rate in 2024?

The 2024 business rate was 67 cents per mile. The medical and military moving rate was 21 cents, and the charitable rate was 14 cents.

What was the IRS mileage rate in 2025?

The 2025 business rate was 70 cents per mile. The medical and military moving rate was 21 cents, and the charitable rate was 14 cents.

What is the IRS mileage rate for 2026?

For January 1 through June 30, 2026, the business rate is 72.5 cents per mile. For July 1 through December 31, 2026, the IRS raised it to 76 cents per mile. The medical and moving rate went from 20.5 to 23.5 cents, and the charitable rate stayed at 14 cents.

Why did the IRS change the mileage rate in the middle of 2026?

The IRS raised the rates for the second half of 2026 in Announcement 2026-11 after a sharp increase in fuel prices. It was the first midyear adjustment since 2022.

How do you calculate a mileage deduction?

Multiply qualifying miles by the rate in effect on the date of each trip. For 2026, use 72.5 cents for business trips before July 1 and 76 cents for business trips on or after July 1.

Can employees deduct mileage?

Generally no. The IRS says unreimbursed employee travel expenses are not deductible for most employees, with limited exceptions such as Armed Forces reservists, qualifying government officials, certain performing artists, and eligible educators.

Is mileage reimbursement taxable?

Reimbursements paid under an accountable plan, with proper records and at or below the IRS rate, are generally not taxable wages. Confirm your plan setup with a tax professional.

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