2026 IRS standard mileage rates
The IRS raised its rates in the middle of 2026, so the rate depends on when you drove.
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ | 76¢ |
| Medical and moving* | 20.5¢ | 23.5¢ |
| Charitable | 14¢ | 14¢ |
Source: IRS standard mileage rates (Notice 2026-10; Announcement 2026-11). Rates checked October 31, 2026. The 2025 business rate was 70¢ per mile. *The moving rate applies only to active-duty members of the Armed Forces.
How mileage reimbursement works
Most employers reimburse business driving in a personal vehicle at a per-mile rate, often the IRS standard rate.
Log every business trip
Record the date, where you went, the business purpose and the miles.
Leave out commuting
Driving between home and your regular workplace is generally personal commuting, not business mileage.
Apply the rate for the date
Multiply the miles by the rate in effect when you drove — 72.5¢ or 76¢ in 2026, or your company’s rate.
Submit with your expense report
Attach the mileage log to your expense report and submit it for approval.
Need a full expense report too? Use the free expense report template, or see how ExpenseVisor automates expense reports.
What to record in a mileage log
- Date of each trip
- Starting point and destination
- Business purpose (client, site, meeting)
- Miles driven (round trip if you came back)
- Rate used and the reimbursement amount
For employers
- Put your mileage rate in your written expense policy
- Require a log for every mileage claim
- Pay at or below the IRS rate to keep it non-taxable under an accountable plan
- Update your rate when the IRS changes it, including mid-year
Writing a policy? Try the free expense policy template.
Mileage reimbursement FAQs
What is the IRS mileage rate for 2026?
The business standard mileage rate is 72.5 cents per mile for miles driven January 1 through June 30, 2026, and 76 cents per mile for miles driven July 1 through December 31, 2026.
Does the calculator use the right rate for each trip?
Yes. It applies 72.5 cents to trips before July 1, 2026 and 76 cents to trips from July 1, 2026, or your company's own rate if you enter one.
Is mileage reimbursement taxable?
Reimbursement at or below the IRS standard rate, paid under an accountable plan with proper records, is generally not taxable to the employee. Amounts above the IRS rate are typically taxable income. Check with your tax advisor.
What records do I need for mileage reimbursement?
For each trip: the date, where you went, the business purpose and the miles driven. The mileage log on this page records all four.
Is my data saved or sent anywhere?
Only in your own browser, so your trips are still there next time. Nothing is ever sent to a server. Clearing your browser data removes it, so use Print / Save as PDF or Download CSV to keep a copy.