What are the IRS standard mileage rates for 2026?
Because of higher fuel prices, the IRS raised the 2026 rates on July 1: business miles are 72.5 cents through June 30, 2026 and 76 cents from July 1. Medical and moving miles go from 20.5 to 23.5 cents, and charitable miles stay at 14 cents all year.
Sources checked . Current through .
2026 rates
| Use | January 1 to June 30, 2026 | From July 1, 2026 |
|---|---|---|
| Business | 72.5 cents per mile | 76 cents per mile |
| Medical, and moving for those still allowed the deduction | 20.5 cents per mile | 23.5 cents per mile |
| Charitable | 14 cents per mile | 14 cents per mile |
Notice 2026-10 set the original 2026 rates. Announcement 2026-11 (2026-29 IRB, July 13, 2026) revised the business, medical and moving rates "from recent increases in the price of fuel."
Which rate applies
The 76 and 23.5 cent rates apply to expenses paid or incurred on or after July 1, 2026. For employer mileage allowances, the new rate applies when the allowance is both paid on or after July 1, 2026 and for driving on or after that date. Everything before that uses the Notice 2026-10 rates. In practice, 2026 mileage is figured in two parts: miles before July 1 and miles from July 1 on.
Why charitable didn't change
The charitable rate is fixed by statute at 14 cents per mile (IRC §170(i)), so the IRS can't adjust it.
Who can use the business rate
Unreimbursed employee travel is still not deductible as an itemized deduction: the 2025 tax law made the disallowance of miscellaneous itemized deductions permanent. Notice 2026-10 lists exceptions, such as eligible educators. The moving rate only matters for members of the Armed Forces on active duty moving under orders, and the 2025 law added certain members of the intelligence community.
Sources
- Notice 2026-10: 2026 standard mileage rates (2026-04 IRB)
- Announcement 2026-11: Revised optional standard mileage rates (2026-29 IRB)
- IR-2025-128: IRS sets 2026 business standard mileage rate at 72.5 cents per mile (December 29, 2025)
Not tax advice. Check the sources against your client's facts before relying on this.