Mileage Reimbursement Calculator (2026 IRS Rates)
Turn the miles you drove into a tax deduction or a reimbursement claim at the IRS rate in force on the day you drove — then keep a mileage log that holds up.
- At the IRS business rate (76¢/mile, Jul–Dec 2026)
- $190.00
- At your company rate
- —
IRS standard mileage rates
| Period | Business | Medical / moving | Charity |
|---|---|---|---|
| Jul–Dec 2026 | 76¢ | 23.5¢ | 14¢ |
| Jan–Jun 2026 | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
| Jul–Dec 2022 | 62.5¢ | 22¢ | 14¢ |
| Jan–Jun 2022 | 58.5¢ | 18¢ | 14¢ |
Source: IRS standard mileage rates. Moving miles are deductible only for active-duty military moving under orders. Not tax advice.
How to keep a mileage log the IRS accepts
The deduction is only as good as the record behind it. IRS Publication 463 asks for a record made at or near the time of each trip. One line per trip is enough:
- Date of the trip.
- Where you went — the client, site or supplier, not just a town.
- Business purpose — "estimate for kitchen remodel", "parts pickup".
- Miles, or start and end odometer readings.
- The odometer reading on January 1 and December 31, so total miles and business-use percentage can be shown.
A spreadsheet works: our mileage & expense log template keeps every trip in one sheet, and the business template library has trip and expense trackers for crews and freelancers.
Mileage questions
What is the IRS mileage rate for 2026?
The IRS set the 2026 business rate at 72.5 cents a mile from January 1 to June 30 and 76 cents a mile from July 1 to December 31. Medical and military moving miles are 20.5 cents, then 23.5 cents; charity miles stay at 14 cents, which is fixed by law.
Which rate applies when the rate changes mid-year?
Each trip uses the rate in force on the day you drove it. A June 30 trip is valued at the January rate and a July 1 trip at the July rate, so add up the two halves of the year separately (the calculator does this when you pick the trip date).
Does my employer have to reimburse at the IRS rate?
No. The IRS rate is the most an employer can pay tax-free under an accountable plan without proof of actual costs. Employers can pay less, and a few states (for example California) require reimbursement of necessary business expenses. Enter your company rate in the custom field to see what you are owed.
What does a mileage log need to show?
For each business trip: the date, where you went, the business purpose, and the miles (or start and end odometer readings). Record the odometer at the start and end of the year too. Write it at or near the time of the trip; a log rebuilt months later from memory is weak evidence in an audit.
Can I deduct my commute?
No. Driving between home and your regular place of work is commuting and is never deductible. Trips from your workplace to a client, between job sites, or from a home office that is your principal place of business generally count.
More free calculators: all business tools.