This page's default: 100 miles for business. Before July 1, 2026: 100 × $0.725 = $72.50 (Notice 2026-10). On or after July 1: 100 × $0.76 = $76.00 (Announcement 2026-11).
Charitable miles never change: 100 × $0.14 = $14.00 all year (set by statute, § 170(i)).
The IRS optional standard rate lets you deduct or reimburse vehicle costs at a fixed amount per mile instead of tracking actual expenses. For tax year 2026 there are two rate periods.
2026 IRS rates by purpose and period
| Purpose | Jan 1 – Jun 30, 2026 (Notice 2026-10) | On or after Jul 1, 2026 (Announcement 2026-11) |
|---|---|---|
| Business | 72.5¢ per mile | 76¢ per mile |
| Medical | 20.5¢ per mile | 23.5¢ per mile |
| Moving (§ 217(g) only) | 20.5¢ per mile | 23.5¢ per mile |
| Charitable (§ 170(i)) | 14¢ all year (set by statute) | 14¢ |
This page covers only the standard rate, for one trip with one purpose and one date in 2026. It does not cover the actual-expense method, FAVR plans, employer fleet valuation, other tax years, or state rates.
Quick examples (use the calculator above)
| Scenario | Input | Approximate result |
|---|---|---|
| Default: business in H2 | 100 mi · business · 2026-07-01 | 100 × $0.76 = $76.00 |
| Business in H1 | 100 mi · business · 2026-03-15 | 100 × $0.725 = $72.50 |
| Doctor visit in H2 | 100 mi · medical · 2026-08-10 | 100 × $0.235 = $23.50 |
| Doctor visit in H1 | 100 mi · medical · 2026-02-01 | 100 × $0.205 = $20.50 |
| Volunteering (all year) | 100 mi · charitable · any 2026 date | 100 × $0.14 = $14.00 |
| Long business trip | 500 mi · business · 2026-09-01 | 500 × $0.76 = $380.00 |
How the standard deduction is calculated
deduction = miles × cents per mile ÷ 100
The travel date sets the period: Notice 2026-10 before July 1, 2026; Announcement 2026-11 on or after July 1, 2026.
Worked example: the mid-year change
100 business miles on March 15, 2026: 100 × $0.725 = $72.50. The same 100 miles on July 1, 2026: 100 × $0.76 = $76.00. The mid-year change adds $3.50 per 100 miles. Charitable miles stay at 14¢ all year: 100 × $0.14 = $14.00.
Which date sets the rate (and which does not)
| Date | Sets the rate? | Detail |
|---|---|---|
| Travel date (expense paid or incurred) | Yes | Before Jul 1, 2026 → Notice 2026-10; on or after → Announcement 2026-11 |
| Reimbursement check date | No | A late reimbursement does not change the rate period |
| Annual return filing date | No | Each trip keeps its own date's rate |
| July 1, 2026 | Exact cutoff | That day already uses the H2 rate (Announcement 2026-11) |
Limits you should know
Moving counts only if deductible under § 217(g) (Armed Forces PCS and certain intelligence community moves). Unreimbursed employee mileage is generally not deductible as an itemized deduction. Educational estimate under Notice 2026-10 as modified by Announcement 2026-11 — not tax advice.
- Standard vs actual expenses: the optional rate stands in for gas, insurance, depreciation, and maintenance. You cannot stack both methods for the same vehicle and year except under special rules.
- Mixed trips: if a drive mixes business with personal reasons, only the deductible-purpose miles count. Keep a log with date, miles, and purpose.
- Employers and reimbursement: many employers reimburse at the IRS rate, but they are not required to. Reimbursement under an accountable plan is usually not taxable income.
- Other years: 2026 has a mid-year change; other years use their own notices. This calculator is 2026 only.
What to log for each trip
| Field | Why it matters | Example |
|---|---|---|
| Travel date | Decides H1 (72.5¢) vs H2 (76¢) for business | 2026-03-15 → H1; 2026-07-01 → H2 |
| Miles driven | Base of the calculation | 100 mi |
| Purpose | Business, medical, § 217(g) moving, or charitable | Business: client visit |
| Origin and destination | Supports the purpose under review | Office → Austin plant |
Related calculators
Frequently asked questions
The travel date — when the expenses were paid or incurred — not the date you receive a reimbursement. July 1, 2026 already uses the H2 rate.
$72.50 before July 1 (72.5¢) and $76.00 on or after July 1 (76¢). The mid-year change adds $3.50 per 100 miles.
No. The 14¢ charitable rate is set by statute (§ 170(i)), not the IRS annual notice, so 100 charitable miles are $14.00 all through 2026.
Generally no for the same vehicle and year: the optional rate already represents all vehicle costs. The actual-expense method is the alternative, with its own substantiation requirements.
Generally no since 2018: only moves deductible under § 217(g) (Armed Forces PCS and certain intelligence community moves) use 20.5¢/23.5¢.
Not necessarily. The IRS rate is the most-used benchmark, but each employer sets its policy. Reimbursement under an accountable plan is usually not taxable income.
Official sources
- Notice 2026-10, also in 2026-4 I.R.B. 378
- Announcement 2026-11 (IRB 2026-29, mid-year revision)
- IRS release IR-2025-128
- IRS Topic 511: Business travel expenses