Updated October 29, 2026. Quick answer: The 2026 standard mileage rate for business use is 72.5 cents per mile for miles before July 1, 2026, and 76 cents per mile on and after July 1, 2026, per IRS Notice 2026-10 as modified by Announcement 2026-11. The medical and moving rate is 20.5 cents, then 23.5 cents from July 1; the charitable rate stays 14 cents per mile and is set by section 170(i). These are the published 2026 rates, not estimates.
On deductions by profession: tax deductions for private tutors and tax deductions for notaries and signing agents.
For what changed on the 2026 draft of the schedule, see Schedule C 2026 changes and Schedule E 2026 changes.
On records for a one-person business: vehicle expenses under the actual method.
On records for a one-person business: what a business mileage log must show.
Worksheet walk-through: Form 2106 reimbursement allocation worksheet.
The 2026 rates
Computed for 10,000 miles at each rate: $7,250 at 72.5 cents, $7,600 at 76 cents, $2,050 at 20.5 cents and $2,350 at 23.5 cents (computed by multiplying miles by the rate).
| Use | January 1 to June 30, 2026 | July 1 to December 31, 2026 | Source |
|---|---|---|---|
| Business | 72.5 cents | 76 cents | Notice 2026-10, section 3; Announcement 2026-11 |
| Medical care and qualifying moves | 20.5 cents | 23.5 cents | Notice 2026-10, section 3; Announcement 2026-11 |
| Charitable service | 14 cents | 14 cents | 26 U.S.C. 170(i), set by statute |
| Depreciation portion of the business rate | 35 cents | 35 cents | Notice 2026-10, section 4 (Announcement 2026-11 leaves it in effect) |
| Illustration (computed) | Business at 72.5 cents | Business at 76 cents | Medical or moving at 20.5 cents | Medical or moving at 23.5 cents |
|---|---|---|---|---|
| 1,000 miles | $725 | $760 | $205 | $235 |
| 10,000 miles | $7,250 | $7,600 | $2,050 | $2,350 |
Notice 2026-10 says: “The standard mileage rate for transportation or travel expenses for 2026 is 72.5 cents per mile for all miles of business use (business standard mileage rate).” “The standard mileage rate for 2026 is 20.5 cents per mile for use of an automobile: (1) for medical care described in § 213; or (2) as part of a move for which the expenses are deductible under § 217(g), as supplemented by § 217(k)(2).”
The July 1 increase
Announcement 2026-11 modified the notice. It says the change “results from recent increases in the price of fuel”. The revised rates are “(1) Business 76 cents per mile” and “(2) Medical and moving 23.5 cents per mile”. They apply to expenses “paid or incurred for business, medical, or moving expense purposes on or after July 1, 2026”, while the original rates “continue to apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes before July 1, 2026”. So a 2026 return uses 72.5 cents for business miles driven through June 30 and 76 cents for business miles driven from July 1.
The charitable rate is fixed by the statute
The notice says the charitable rate is not set by the IRS: “The standard mileage rate for charitable use is set by § 170(i).” The statute reads “the standard mileage rate shall be 14 cents per mile”. The same notice gives it as “The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under § 170.”.
Who can use the business rate
The 2025 law changed who benefits. The notice explains: “the business standard mileage rate provided in this notice cannot be used to claim an itemized deduction for unreimbursed employee travel expenses, except for certain educator expenses as described later.” The notice says some groups “may continue to use the business standard mileage rate” because their deduction is taken as an adjustment on Schedule 1 rather than as an itemized deduction, for example members of a reserve component of the Armed Forces.
Other figures in the same notice
For basis, the notice sets “the portion of the business standard mileage rate treated as depreciation is 26 cents per mile for 2022, 28 cents per mile for 2023, 30 cents per mile for 2024, 33 cents per mile for 2025, and 35 cents per mile for 2026.” For a fixed and variable rate plan it caps the cost at “the standard automobile cost may not exceed $61,700 for automobiles (including trucks and vans)” for 2026. Announcement 2026-11 says “All other provisions of Notice 2026-10 remain in effect.”
Common mistakes
- Using 72.5 cents for miles driven on or after July 1, 2026. The rate for those miles is 76 cents.
- Using 76 cents for the whole year. It applies only to expenses paid or incurred on or after July 1, 2026.
- Deducting unreimbursed employee mileage as an itemized deduction. The notice says the business rate cannot be used for that, apart from certain educator expenses.
- Raising the charitable rate. It is fixed by statute at 14 cents, not set by the IRS.
Related: the 2027 standard mileage rate, Form 2106 vehicle expenses and mileage, Form 2106 employee business expenses, the home office deduction, and the 2026 tax brackets.
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Answer againSources
- Internal Revenue Service, Notice 2026-10, 2026 Standard Mileage Rates: www.irs.gov
- Internal Revenue Service, Internal Revenue Bulletin 2026-29 (July 2026), Announcement 2026-11, Optional Standard Mileage Rates (modifying Notice 2026-10): www.irs.gov
- 26 U.S.C. 170, Charitable, etc., contributions and gifts (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.