The three rates for 2026
| Purpose | Jan 1 – Jun 30 | Jul 1 – Dec 31 |
|---|---|---|
| Medical care | 20.5¢ | 23.5¢ |
| Moving (active-duty military, certain intelligence community) | 20.5¢ | 23.5¢ |
| Volunteer work for a charity | 14¢ | 14¢ |
The calculator above is filled in for medical and charity driving only, so the business headline shows $0. Look at the “Medical/moving” and “Charity” rows instead.
Example: a year of hospital visits and volunteering
Imagine you drove 1,200 miles for medical appointments — 600 before July 1 and 600 after — and 500 miles delivering meals for a food bank.
- Medical, first half: 600 × $0.205 = $123
- Medical, second half: 600 × $0.235 = $141
- Charity: 500 × $0.14 = $70
- Total: $334
You can add parking fees and tolls for those trips on top.
| Medical miles (half before, half after July 1) | Medical amount | Charity miles | Charity amount |
|---|---|---|---|
| 600 | $132.00 | 600 | $84.00 |
| 1,200 | $264.00 | 1,200 | $168.00 |
| 2,000 | $440.00 | 2,000 | $280.00 |
| 4,000 | $880.00 | 4,000 | $560.00 |
| 6,000 | $1,320.00 | 6,000 | $840.00 |
Who can actually use these amounts?
This is the part people often miss, so let’s be honest about it:
- Medical miles are part of your medical expenses. They only help if you itemize deductions and your total medical costs are more than 7.5% of your adjusted gross income. Mileage alone rarely gets you there, but together with a hospital stay or dental work it can.
- Charity miles are a charitable contribution, so they also count when you itemize. Keep a note of the date, the charity and the trip. You can’t deduct the value of your time.
- Moving miles are deductible only for active-duty members of the Armed Forces moving because of a military order (and, from 2026, certain intelligence community employees).
Why is the charity rate only 14¢?
The business and medical rates are set by the IRS every year based on driving costs. The charity rate is written into the tax law itself, so it has stayed at 14¢ for many years. If you drove for a charity and the charity paid you back, you can only deduct the part they didn’t pay.
Simple records that make claiming easy
For medical trips, a short note in your calendar is usually enough: the date, where you went (clinic, pharmacy, hospital) and the round-trip miles. Keep parking receipts with it. For volunteer driving, write down the charity’s name and what you did, and ask the charity for a short letter if you drive for them often. If you also take the bus or a taxi to the doctor, those fares count as medical expenses too — the mileage rate is only for your own car.
FAQ
What is the medical mileage rate for 2026?
20.5 cents a mile for driving from January 1 to June 30, 2026, and 23.5 cents a mile from July 1 to December 31, 2026.
How much are 1,200 medical miles worth?
$264 if 600 miles were driven before July 1 and 600 after: 600 × 20.5¢ = $123 plus 600 × 23.5¢ = $141. Parking and tolls can be added.
Why didn’t the charity mileage rate go up?
The 14-cent charity rate is fixed by law, not set by the IRS, so it stayed at 14 cents a mile for all of 2026. 500 volunteer miles are worth $70.
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.