Audited 28 Jul 2026·Last updated 15 Sept 2026·4 citations·Tier 2·0 uses

2026 Mileage Reimbursement Calculator

Calculate 2026 IRS standard mileage reimbursement for business, medical/moving, and charitable driving using the verified per-mile rates.

Mileage Reimbursement Calculator

When were the miles driven?
76 cents per mile from July 1, 2026; 72.5 cents from January 1 through June 30.
mi
23.5 cents per mile from July 1, 2026; 20.5 cents from January 1 through June 30. Moving eligibility is limited by law.
mi
14 cents per mile — fixed by statute (IRC §170(i)), unchanged from 2025 and unaffected by the annual IRS inflation adjustment.
mi
Total Mileage Reimbursement
$996.50
The sum of business, medical/moving, and charity reimbursement across all miles entered.
Business Reimbursement
$912.00
Medical/Moving Reimbursement
$70.50
Charity Reimbursement
$14.00
Business Rate Used
0.76
Medical/Moving Rate Used
0.235
Charity Rate Used
0.14

Background.

A mileage reimbursement calculator converts miles driven into a dollar figure using the IRS's standard mileage rates, which exist so taxpayers and employers do not have to track every gallon of gas, oil change, and depreciation dollar separately. The IRS changed two rates in the middle of 2026. For miles driven January 1 through June 30, Notice 2026-10 set 72.5 cents per mile for business and 20.5 cents per mile for medical or eligible moving travel. Announcement 2026-11 increased those figures to 76 cents and 23.5 cents for miles driven July 1 through December 31. The charitable rate remains 14 cents per mile in both periods because Congress fixes it by statute.

Choose the half of 2026 in which the miles were driven before entering mileage. If your log spans July 1, calculate the two periods separately and add the results; applying either half-year rate to all 2026 miles would be wrong. This calculator asks for all three mileage categories at once because a taxpayer can accumulate more than one kind of deductible or reimbursable mileage in the same period: business travel, trips primarily for medical care, and driving in service of a charitable organization. Enter miles for whichever categories apply and leave the rest at zero.

The business rate substitutes for the costs of operating a vehicle — fuel, maintenance, insurance, and depreciation — rather than requiring each expense to be tracked separately. Self-employed taxpayers may deduct qualifying business mileage on Schedule C. Most W-2 employees cannot deduct unreimbursed business mileage on their own federal return under current law, so the rate often matters to them only when an employer adopts it for a reimbursement policy. The medical rate applies to qualifying travel primarily for, and essential to, medical care. Moving-expense eligibility is restricted; do not assume that every move qualifies merely because the IRS publishes a combined medical/moving rate.

Because these are flat per-mile rates rather than reimbursement of actual costs, using them means you cannot also separately deduct gas, depreciation, or repairs for the same miles. The standard mileage method and actual-expense method are alternatives, not additive deductions. To compare the IRS rate with your vehicle's real all-in running cost, use Quanta's cost-per-mile calculator.

The rate does not make every trip deductible. Keep a contemporaneous mileage log with the date, distance, destination, and qualifying purpose, and preserve the records needed to support the category you choose. An employer may also set a reimbursement policy below or above the IRS rate; this tool applies the federal standard rate selected here, not a promise that an employer must pay it.

What is mileage reimbursement calculator?

The IRS standard mileage rate is a flat, per-mile dollar figure the IRS publishes annually (via an IRS Notice) that taxpayers can use instead of tracking and deducting the actual costs of operating a vehicle for business, medical, moving, or charitable purposes. Rather than saving every gas receipt, oil-change invoice, and insurance statement, a taxpayer using the standard mileage method simply multiplies qualifying miles by the applicable rate. The business rate is recalculated each year based on a study of the fixed and variable costs of operating an automobile (fuel prices, depreciation, insurance, maintenance); the medical/moving rate is recalculated based primarily on variable costs; and the charitable rate is set by Congress directly in the Internal Revenue Code and has not moved with inflation the way the other two do.

Using the standard mileage rate means a taxpayer forgoes deducting actual vehicle expenses for those same miles — the two methods are alternatives to each other, not additive. Employers who reimburse employees at or below the IRS business rate can generally do so without the reimbursement being treated as taxable wages to the employee, which is why many companies simply adopt the published IRS rate as their internal reimbursement policy rather than negotiating a separate number.

How to use this calculator.

  1. Choose January–June or July–December 2026. If your mileage spans July 1, run each period separately.
  2. Enter your business miles for the selected period.
  3. Enter your medical or eligible moving miles for the selected period.
  4. Enter your charitable service miles, if any — the fixed statutory rate is 14 cents per mile.
  5. Leave any category at zero if it doesn't apply to you.
  6. Read your per-category reimbursement amounts and the combined total.
  7. Remember that using the standard mileage rate for a given set of miles means you cannot also deduct actual gas, maintenance, or depreciation costs for those same miles.

The formula.

R = mᵦ×rᵦ(period) + mₘ×rₘ(period) + m꜀×0.14

Reviewed on 2026-07-28 against the IRS standard-mileage-rate table and Announcement 2026-11. The calculator first selects the rates effective on the date range chosen: 72.5 cents business and 20.5 cents medical/moving for January 1–June 30, or 76 cents business and 23.5 cents medical/moving for July 1–December 31. It then multiplies each mileage category by its rate and adds the three products. Charity mileage remains 14 cents in either period.

The midyear split matters. Announcement 2026-11 modified Notice 2026-10 because fuel costs changed, and it applies only to transportation expenses paid or incurred on or after July 1, 2026. The calculator therefore does not pretend that one number covers the entire year. For mileage on both sides of July 1, calculate each half separately.

A worked example.

Example

During January through June 2026, a self-employed consultant drove 1,200 miles for client meetings, 300 miles taking a parent to medical appointments, and 100 miles delivering supplies for a local charity drive. Business amount: 1,200 × $0.725 = $870. Medical amount: 300 × $0.205 = $61.50. Charity amount: 100 × $0.14 = $14.00. Total: $870 + $61.50 + $14.00 = $945.50. The same miles driven from July through December would use the higher 76-cent and 23.5-cent rates and total $996.50. If a mileage log crosses July 1, the two periods must be calculated separately.

medical Moving Miles300
business Miles1,200
charity Miles100
rate Periodjan-jun

Frequently asked questions.

What tax year do these mileage rates apply to?
There are two 2026 periods. January 1–June 30 uses 72.5 cents per business mile and 20.5 cents per medical/eligible moving mile. July 1–December 31 uses 76 cents and 23.5 cents. Charity mileage is 14 cents in both periods. The split was verified on 2026-07-28 against IRS Announcement 2026-11.
Can I deduct both the standard mileage rate and my actual gas and maintenance costs?
No. The standard mileage rate is a full substitute for tracking actual vehicle expenses, not an addition to them. If you choose the standard mileage method for a set of miles, you cannot also separately deduct gas, insurance, depreciation, or repairs for those same miles — you pick one method (standard rate or actual expenses) per vehicle, generally for the life of that vehicle if you started with the standard rate.
Can W-2 employees deduct unreimbursed business mileage on their own tax return?
Generally no, under current law. The miscellaneous itemized deduction for unreimbursed employee business expenses — which used to let employees deduct mileage their employer didn't reimburse — remains suspended. For most W-2 employees, the IRS business mileage rate matters mainly as the rate their employer may choose to use for a tax-free reimbursement policy, not as a deduction the employee claims directly. Self-employed taxpayers filing Schedule C are the primary group who deduct business mileage on their own return.
Why is there only one 'medical/moving' rate instead of two separate ones?
The IRS publishes one combined rate for medical and qualifying moving travel: 20.5 cents through June 30, 2026 and 23.5 cents from July 1. Eligibility for moving expenses is restricted by law, so the shared rate does not mean every household move qualifies.
Why hasn't the charitable mileage rate changed in years?
Because Congress fixed it directly in the Internal Revenue Code (26 U.S.C. §170(i)) rather than leaving it to the IRS's annual cost-based recalculation the way the business and medical/moving rates work. Changing it requires an act of Congress, not an annual IRS notice, which is why it has stayed at 14 cents per mile for a long stretch of years even as the other two rates moved with fuel prices and vehicle costs.
How is this different from Quanta's cost-per-mile calculator?
This calculator applies the IRS's flat, statutory reimbursement/deduction rates — figures set by government notice or statute, independent of what your specific vehicle actually costs to run. Quanta's cost-per-mile calculator instead computes your OWN vehicle's true all-in cost per mile from your actual fuel, depreciation, insurance, and maintenance spending. The IRS rate is designed to approximate an average vehicle's cost across the whole country; your actual cost per mile can be meaningfully higher or lower depending on your specific vehicle and driving pattern.

How this page was produced

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Quanta Calculator
Primary sources
4 cited below
Method
R = mᵦ×rᵦ(period) + mₘ×rₘ(period) + m꜀×0.14
Published
Last verified

Built with AI assistance and verified by automated tests against the cited sources — every worked example on this page is computed by the same code that runs the calculator. How we build and check calculators.

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