Tax year 2026 · rates from IRS Notice 2026-10 and Announcement 2026-11
Mileage Deduction Calculator
A free tool from Kordal Systems
Your 2026 business mileage deduction at the IRS standard rate, which changed mid-year: 72.5¢ a mile through June 30 and 76¢ a mile from July 1.
Example — replace with your numbers
Charged at 72.5¢ a mile. Do not include your daily commute to a regular office.
Charged at 76¢ a mile: the IRS raised the rate mid-year.
Mileage deduction $7,453 on 10,000 business miles.
Your 2026 mileage deduction
Standard mileage deduction
$7,453
10,000 business miles at a blended 74.53¢ a mile
- Jan 1 – Jun 30, 2026: 4,200 mi at 72.5¢
- $3,045
- Jul 1 – Dec 31, 2026: 5,800 mi at 76¢
- $4,408
What the deduction saves
A mileage deduction cuts your Schedule C profit, so it reduces self-employment (SE) tax as well as income tax. Both are counted here.
- 22% bracket$2,577$1,053 SE tax + $1,524 income tax, 34.6% of the deduction
- 24% bracket$2,715$1,053 SE tax + $1,662 income tax, 36.4% of the deduction
- 32% bracket$3,269$1,053 SE tax + $2,216 income tax, 43.9% of the deduction
Assumes net SE earnings between $400 and the Social Security wage base. Above the base the SE part of the saving is the 2.9% Medicare portion only. See the formula.
Estimate only, not tax advice. Excludes anything specific to your situation; keep a contemporaneous mileage log.
Mileage deduction$7,453
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Quick answer
What is the IRS mileage rate for 2026?
The 2026 business rate is 72.5¢ a mile for Jan 1 – Jun 30, 2026 and 76¢ a mile for Jul 1 – Dec 31, 2026. Multiply the miles you drove in each half by that half's rate and add the two for your Schedule C deduction. On the example above, 4,200 and 5,800 miles come to $7,453.
| Business miles | At 72.5¢/mile (Jan–Jun) | At 76¢/mile (Jul–Dec) |
|---|---|---|
| 1,000 miles | $725 | $760 |
| 5,000 miles | $3,625 | $3,800 |
| 10,000 miles | $7,250 | $7,600 |
| 15,000 miles | $10,875 | $11,400 |
| 20,000 miles | $14,500 | $15,200 |
Each column prices every mile at one period's rate. Miles driven in both halves need a figure from each column.
On this page
Where the two rates come from
- 72.5¢ a mile for Jan 1 – Jun 30, 2026: Notice 2026-10 (IR-2025-128)
- 76¢ a mile for Jul 1 – Dec 31, 2026: Announcement 2026-11 (IR-2026-29)
What records the IRS expects
A written or electronic record kept at or near the time: for each business trip, the date, where you went and why, and the miles, plus the car's total miles for the year (IRS Publication 463, chapter 5). A log you fill in each week counts as kept at the time. An app that records trips by GPS does the same job as a notebook, as long as it records the reason for each trip.
Which miles count
Trips between two places of work, to a client or on a business errand count. The drive from home to your regular place of work does not, however long it is and even if you work on the way (Publication 463, chapter 4). If your home office is your main place of business, the drive from it to a client is a business trip.
Standard rate or actual costs
The standard rate replaces the car's actual running costs, from fuel and repairs to insurance and depreciation. Parking fees and tolls on business trips are deductible on top of either method (IRS Topic 510). To use the standard rate for a car you own, choose it in the first year the car is used for business; after that you may choose either method each year.
Frequently asked questions
Can I deduct mileage as a 1099 contractor?
Yes. Business miles go on Schedule C, at the standard rate (72.5¢ then 76¢ a mile in 2026) or as actual vehicle costs. The deduction lowers net profit, so it cuts self-employment tax as well as income tax. You can work out your full 1099 tax with the deduction included in your expenses.
Do I have to use both 2026 rates?
Yes, if you drove for business in both halves of the year. Each mile takes the rate for the date it was driven: 72.5¢ through June 30 (Notice 2026-10 (IR-2025-128)) and 76¢ from July 1 (Announcement 2026-11 (IR-2026-29)). One rate for the whole year gives the wrong deduction.
Do I need fuel receipts if I use the standard rate?
No. The rate stands in for fuel and the car's other running costs, so the record you need is the mileage log. Keep receipts for business parking and tolls, which are claimed on top of it.