IRS mileage calculator 2026: split trips at the July 1 rate change

IRS standard mileage rates 2025, 2026 and 2027

Cents per mile. 2026 has two periods: the IRS raised the business, medical and moving rates from July 1, 2026.^[2] The IRS has not yet published the 2027 rates.^[1]

2026

2025 and 2027

Sources: July 1 – Dec 31, 2026: Announcement 2026-11.^[2] Jan 1 – Jun 30, 2026: Notice 2026-10^[3] and IR-2025-128.^[4] 2025: IR-2024-312.^[5] The IRS rates page lists all three.^[1] IR-2025-128 says the rates from January 1, 2026 apply to fully electric and hybrid cars as well as gasoline and diesel cars.^[4] Announcement 2026-11 does not say which vehicles the July 1 rates apply to.^[2]

Which 2026 rate applies to a trip

• Expenses paid or incurred on or after July 1, 2026 use the new rates: 76¢ business, 23.5¢ medical and moving.^[2]
• Expenses paid or incurred before July 1, 2026 use the Notice 2026-10 rates: 72.5¢ business, 20.5¢ medical and moving.^[2]
• Employer mileage allowances: the new rate applies to an allowance paid to an employee on or after July 1, 2026, for expenses the employee paid or incurred on or after July 1, 2026. An allowance paid before July 1, or for expenses the employee paid or incurred before July 1, uses the Notice 2026-10 rates.^[2] So a June trip that is reimbursed in July still uses 72.5¢.
• Charitable miles did not change. The law fixes the rate at 14¢ a mile.^[2]
• Moving miles are only for members of the Armed Forces on active duty who move under a military order for a permanent change of station, and, for moves after December 31, 2025, certain members of the intelligence community.^[3]

GSA mileage rates for federal employees

Federal agencies reimburse employees for official travel in their own vehicle at the GSA rates.^[7] These are reimbursement rates under the Federal Travel Regulation, not IRS deduction rates. The tool above does not use them.

Dollars per mile. From January 1, 2025: automobile $0.70, automobile when a government-owned automobile was authorized and available $0.21, motorcycle $0.68, airplane $1.75. GSA lists $0.235 a mile for an automobile on a work-related move from July 1, 2026. GSA uses the rate in effect when your travel began. Check with your agency's travel office.^[7]

Standard mileage rate or actual expenses

For business use of a car, the IRS allows two methods: the standard mileage rate or the actual expense method. The IRS says that if you qualify for both, you may want to figure your deduction both ways before you choose.^[6] IRS Topic no. 510 lists these conditions for the standard mileage rate:^[6]

• You must own or lease the car.
• You must not operate five or more cars at the same time, as in a fleet operation.
• You must not have claimed a depreciation deduction for the car using any method other than straight-line.
• You must not have used the Modified Accelerated Cost Recovery System (MACRS), claimed a Section 179 deduction or claimed the special depreciation allowance on the car.
• You must not have claimed actual expenses for a car you lease.
• For a car you own, you must choose the standard mileage rate in the first year the car is available for use in your business. In later years you can choose the standard mileage rate or actual expenses.
• For a car you lease, if you choose the standard mileage rate, you must use it for the entire lease period, including renewals.

This tool does not tell you which method to choose.

How the tool calculates

• Trip log: each trip gets the rate for its date and purpose. The tool adds up miles for each rate period and purpose, multiplies by the rate, and rounds each group to the nearest cent. The IRS does not say how to round; the tool rounds half a cent up. Each trip's own amount is also rounded, so trip amounts can differ from the total by a cent.
• Example: 100 business miles on June 30, 2026 is 100 × 72.5¢ = $72.50. The same 100 miles on July 1, 2026 is 100 × 76¢ = $76.00.
• Date range: the tool counts the days in the range, including the first and last day, and splits the total miles by days in each rate period. Example: June 1 to July 31, 2026 with 6,100 business miles is 30 days and 31 days, so 3,000 miles × 72.5¢ + 3,100 miles × 76¢ = $4,531.00. This assumes you drove the same miles every day.
• Miles accept up to one decimal place, for example 12.3. Dates before Jan 1, 2025 and in 2027 give no result.

What this tool does not cover

• Whether you can deduct the miles. Notice 2026-10 says most employees cannot use the business rate to claim an itemized deduction for unreimbursed employee travel, because the One, Big, Beautiful Bill Act made that disallowance permanent. Some groups, such as Armed Forces reservists, fee-basis state or local officials, certain performing artists and eligible educators, have exceptions.^[3] Topic 510 also lists an exception “if you’re self-employed”.^[6]
• Medical and charitable limits. The tool gives miles × rate only. It does not apply the limits on medical expense or charitable contribution deductions.
• Parking fees and tolls. The tool does not add them. Topic 510 says parking fees and tolls for business use “are separately deductible, whether you use the standard mileage rate or actual expenses”.^[6]
• Actual expenses and depreciation. The tool does not compute the actual expense method, depreciation or the basis reduction for business miles.
• 2027 and years before 2025. The IRS has not yet published 2027 rates. Earlier years are on the IRS rates page.^[1]
• Employer plans. The tool does not cover an employer's own mileage policy. It shows the IRS rate only.
• Commuting. The tool does not decide which trips count as business, medical, moving or charitable.