The IRS optional standard mileage rate lets you deduct or reimburse vehicle costs with one flat amount per mile instead of tracking actual expenses. For tax year 2026 there are two rate periods:
| 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¢ | 23.5¢ | | Moving (§ 217(g) only) | 20.5¢ | 23.5¢ | | Charitable (§ 170(i)) | 14¢ all year (fixed by statute) | 14¢ |
This page is the standard rate only, for one trip with one purpose and one travel date in 2026. The calculator does not cover the actual-expense method, FAVR plans, employer fleet valuation, other tax years, or state rates.
deduction = miles × cents per mile ÷ 100
Rate period follows the travel date: Notice 2026-10 before July 1, 2026; Announcement 2026-11 on or after July 1, 2026.
100 business miles on March 15, 2026: 100 × $0.725 = $72.50. The same 100 business miles on July 1, 2026: 100 × $0.76 = $76.00. Charitable miles stay at 14¢ all year: 100 × $0.14 = $14.00.
Moving counts only if the move is 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 from Notice 2026-10 as modified by Announcement 2026-11 — not tax advice.
Official sources
- Notice 2026-10, also at 2026-4 I.R.B. 378
- Announcement 2026-11 (IRB 2026-29, mid-year revision)
- IRS news release IR-2025-128
The travel date — when the expenses were paid or incurred — not the date you receive a reimbursement.