IRS standard mileage rates for 2026
The IRS set the 2026 rates in Notice 2026-10, then raised the business and medical/moving rates for the second half of the year in Announcement 2026-11 because of higher fuel costs. Use the rate for the date you drove.
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 | 2025 |
|---|---|---|---|
| Business | 72.5¢ | 76¢ | 70¢ |
| Medical; moving (active-duty military, certain intelligence community) | 20.5¢ | 23.5¢ | 21¢ |
| Charitable service | 14¢ | 14¢ | 14¢ |
Rules by vehicle type
| Vehicle | Standard rate? | What changes |
|---|---|---|
| Gasoline / diesel | Yes, same rate | Fuel cost = price ÷ MPG |
| Hybrid / plug-in hybrid | Yes, same rate | Lower fuel cost, so the standard rate usually beats actual expenses |
| Electric | Yes, same rate | Charging cost = kWh/100 mi × electricity price (kWh/100 mi = 3,370.5 ÷ MPGe) |
| Pickups & SUVs | Yes, same rate | Higher fuel cost; heavy SUVs/trucks over 6,000 lb may get larger depreciation under the actual method |
| Fleet (5+ cars used at the same time) | No | Must use actual expenses |
Standard rate or actual expenses?
If you own the car, you must use the standard rate in the first year it is used for business to keep the option of switching later. If you lease, choosing the standard rate locks it in for the whole lease. The actual-expense method multiplies all car costs (fuel, insurance, repairs, registration, depreciation or lease) by your business-use percentage.
Model data used
Presets use one 2026 model-year version per model with its EPA combined rating from the U.S. EPA/DOE fuel economy data (fueleconomy.gov dataset). Real-world mileage varies.
FAQ
What is the IRS mileage rate for 2026?
72.5 cents a mile for business driving from January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026. Medical and qualifying moving miles are 20.5 cents, then 23.5 cents; charity miles stay at 14 cents.
How much is 10,000 business miles worth in 2026?
$7,250 if all were driven January–June (10,000 × 72.5¢) or $7,600 if all were driven July–December (10,000 × 76¢). Split 5,000/5,000 it is $7,425.
Does the mileage rate apply to electric cars?
Yes. The IRS rates apply to gasoline, diesel, hybrid and fully electric vehicles alike. Because charging a Tesla Model Y Long Range (123 MPGe) costs about 5¢ a mile at 18.16¢/kWh, the standard rate is usually far above an EV’s running cost.
What does gas cost per mile?
At the EIA U.S. average of $4.153 a gallon (week of November 2, 2026), a 43-MPG Toyota RAV4 hybrid costs about 9.7¢ a mile in fuel and a 21-MPG Ford F-150 2.7L about 19.8¢ a mile.
Sources (checked 5 November 2026): IRS news release IR-2025-128 and Notice 2026-10 (irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents); IRS Announcement 2026-11 (mid-year increase effective July 1, 2026), confirmed by Journal of Accountancy and Grant Thornton (July 2026); EPA combined MPG/MPGe for model year 2026 (fueleconomy.gov data, via mpgbuddy.com); EIA weekly retail gasoline price $4.153 for November 2, 2026 (released November 3); EIA Electric Power Monthly table 5.3, U.S. residential 18.16¢/kWh for August 2026.