Quick Answer
The 2026 IRS standard mileage rate for business use is 72.5 cents per mile (up 2.5 cents from 70 cents in 2025). To find your deduction, multiply your total business miles by the rate for that tax year. The full year-by-year table is below.
IRS Standard Mileage Rate by Year (Business Use)
| Tax Year | Business Rate (¢/mile) | Notes |
|---|---|---|
| 2026 | 72.5¢ | Current rate; up 2.5¢ from 2025 (IRS, announced Dec 2025) |
| 2025 | 70¢ | IRS Notice 2025-05 |
| 2024 | 67¢ | IRS Notice 2024-08 |
| 2023 | 65.5¢ | IRS Notice 2023-03 |
| 2022 (Jul 1 – Dec 31) | 62.5¢ | Mid-year increase due to fuel prices (IRS Announcement 2022-13) |
| 2022 (Jan 1 – Jun 30) | 58.5¢ | Original 2022 rate before the mid-year increase |
| 2021 | 56¢ | IRS Notice 2021-02 |
| 2020 | 57.5¢ | IRS Notice 2020-05 |
Source: IRS standard mileage rate notices (IRS.gov newsroom and annual notices). Rates are for business use of a vehicle.
Worked Example: 2026 Mileage Deduction
Suppose you drove 15,000 business miles delivering in 2026. Multiply your miles by the 2026 rate:
15,000 × 0.725 = $10,875. This deduction reduces your taxable self-employment income on Schedule C.
2026 IRS Mileage Rates (All Categories)
| Purpose | 2026 Rate (¢/mile) | Who It Applies To |
|---|---|---|
| Business | 72.5¢ | Self-employed, gig and delivery drivers, business mileage |
| Medical / Moving | 20.5¢ | Medical travel; moving applies to active-duty military only |
| Charitable | 14¢ | Driving in service of a charity (set by statute, unchanged) |
Source: IRS 2026 standard mileage rate announcement. Most gig drivers only use the business rate.
Standard Mileage vs. Actual Expense Method
The IRS lets you deduct vehicle costs one of two ways. You pick one method per vehicle and cannot combine them in the same year.
- Standard mileage rate: Multiply business miles by the flat IRS rate (72.5¢ in 2026). This single number already includes gas, maintenance, insurance, and depreciation. It is simple and usually best for drivers with fuel-efficient cars and high mileage.
- Actual expense method: Track the business-use percentage of every real cost (gas, oil, repairs, tires, insurance, registration, lease payments, depreciation) and deduct that share. Better for expensive vehicles with high running costs, but it requires keeping every receipt.
Whichever method you use, you need a contemporaneous mileage log showing the date, miles, and business purpose of each trip. See our tax deduction tracker to keep records the IRS will accept.
Frequently Asked Questions
What is the IRS standard mileage rate for 2026?
The IRS standard mileage rate for business use in 2026 is 72.5 cents per mile, up 2.5 cents from the 2025 rate of 70 cents per mile.
What was the IRS mileage rate in 2025?
The IRS standard business mileage rate for 2025 was 70 cents per mile, set by IRS Notice 2025-05.
Why did the 2022 mileage rate have two different numbers?
Because of rising fuel prices, the IRS issued a rare mid-year increase in 2022. The business rate was 58.5 cents per mile from January 1 through June 30, 2022, then 62.5 cents per mile from July 1 through December 31, 2022 (IRS Announcement 2022-13).
How do I calculate my mileage deduction?
Multiply your total business miles by that year's IRS standard mileage rate. For example, 15,000 business miles in 2026 times 0.725 equals a $10,875 deduction.
Can gig and delivery drivers use the standard mileage rate?
Yes. Independent-contractor drivers for Amazon Flex, DoorDash, Uber Eats, Instacart, Grubhub, and Spark can deduct business miles using the IRS standard mileage rate on Schedule C, as long as they keep a contemporaneous mileage log.
What is the difference between the standard mileage rate and actual expenses?
The standard mileage rate lets you deduct a flat amount per business mile (72.5 cents in 2026) and covers gas, maintenance, insurance, and depreciation. The actual expense method instead deducts the business-use percentage of your real vehicle costs. You choose one method per vehicle and cannot combine them in the same year.
Tax Disclaimer
This is general information, not tax advice. Tax rules change and individual situations vary. Consult a qualified tax professional or CPA before filing.