Mileage Deduction Calculator

2026 is a split-rate year: 72.5¢ per business mile through June 30, then 76¢ from July 1. Enter your miles for each half and get your exact deduction — most calculators get this year wrong.

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Estimate only. Uses the IRS standard mileage rates for self-employed business use. The actual-expense method, depreciation interactions, and employer reimbursement rules are not modeled. Not tax advice.

2026 IRS standard mileage rates

PeriodBusiness rate
January 1 – June 30, 202672.5¢ / mile
July 1 – December 31, 202676¢ / mile

Source: IRS 2026 mileage rate announcement and the July 2026 mid-year adjustment.

Frequently asked questions

What is the IRS mileage rate for 2026?

2026 has two rates. The business standard mileage rate started at 72.5 cents per mile on January 1, 2026, then the IRS raised it to 76 cents per mile effective July 1, 2026, citing higher fuel costs. Miles driven in each half of the year use that half's rate — this calculator handles the split automatically.

Which miles count as business miles?

Driving between work locations, to client meetings, to buy supplies, to the bank or post office for business, and to business events all count. Commuting from your home to a regular workplace never counts — though if your home office is your principal place of business, trips from home to clients generally do.

Standard mileage rate or actual car expenses — which is better?

The standard rate wins for most freelancers with fuel-efficient or paid-off cars and moderate business miles. The actual method (business % of gas, insurance, repairs, depreciation) can win for expensive vehicles driven heavily for business. Note: to keep the option of using the standard rate for a car, you must use it in the first year you place that car in service.

What records does the IRS require for mileage?

A contemporaneous log: date, destination, business purpose, and miles for each trip, plus your odometer readings at the start and end of the year. An app or a simple spreadsheet updated weekly is fine; a year-end reconstruction is what gets deductions disallowed.

Can I deduct parking and tolls too?

Yes — business-related parking fees and tolls are deductible on top of the standard mileage rate. Parking tickets and the cost of parking at your regular workplace are not.

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