Free Mileage Reimbursement Calculator 2026 With IRS Rates
Calculate your mileage deduction or reimbursement with the 2026 IRS standard mileage rates, 72.5 cents per business mile until June 30 and 76 cents from July 1, plus the medical, moving and charity rates and 2025 for comparison.
Listen to this article
The IRS standard mileage rate turns the miles you drive for work into a deduction or a tax-free reimbursement without tracking every gas receipt. For 2026 the business rate changed in the middle of the year: 72.5 cents per mile from January 1 to June 30 and 76 cents from July 1 to December 31. This free mileage calculator applies the right rate to each period and also covers medical, military moving and charity miles.
Mileage reimbursement calculator
IRS standard mileage rates: 2026 business 72.5¢ (January to June) and 76¢ (July to December), medical and military moving 20.5¢ and 23.5¢, charity 14¢; 2025 business 70¢, medical 21¢, charity 14¢. Keep a log with the date, miles, destination and purpose of each trip.
Key takeaways
- 5,000 business miles in the first half of 2026 and 6,000 in the second half are worth $8,185: $3,625 at 72.5¢ plus $4,560 at 76¢.
- Medical and military moving miles are 20.5¢ until June 30 and 23.5¢ from July 1, 2026; charity miles stay at 14¢.
- Self-employed people deduct business miles on Schedule C. Employees generally cannot deduct unreimbursed mileage.
- Employer reimbursements up to the IRS rate under an accountable plan are tax-free.
IRS standard mileage rates 2026 and 2025
| Purpose | Jan 1 to Jun 30, 2026 | Jul 1 to Dec 31, 2026 | 2025 |
|---|---|---|---|
| Business | 72.5¢ | 76¢ | 70¢ |
| Medical and military moving | 20.5¢ | 23.5¢ | 21¢ |
| Charity | 14¢ | 14¢ | 14¢ |
The charity rate is set by law, not adjusted by the IRS. Use the rate in effect on the day you drove, which is why the calculator asks for miles in each half of 2026.
Who can use the mileage deduction
- Self-employed and gig workers deduct business miles on Schedule C, which lowers both income tax and self-employment tax. Rideshare and delivery drivers find details in our Uber mileage deduction guide.
- Employees cannot deduct unreimbursed job expenses, including mileage, on their federal return. The exceptions are Armed Forces reservists, qualified performing artists, fee-basis state or local government officials and employees with impairment-related work expenses.
- Medical miles count as medical expenses. If you itemize, only the part of your total medical expenses above 7.5% of your adjusted gross income is deductible.
- Charity miles driven for a qualified charity are an itemized deduction.
Employer mileage reimbursement
Federal law does not require employers to reimburse mileage unless the unreimbursed costs would push an employee's pay below the minimum wage, but some states, such as California, require employers to repay necessary business expenses. When an employer reimburses under an accountable plan, which requires a record of the miles and their business purpose, payments up to the IRS rate are not taxable. If your employer pays more per mile, the extra counts as wages. Enter the employer rate in the calculator to compare.
What counts as a business mile
- Counts: driving between work locations, to clients and customers, to the bank or a supplier for your business, and from a home office that is your main place of business.
- Does not count: commuting from home to your regular workplace, personal errands on the way and trips you are reimbursed for separately.
- Keep a log: record the date, starting point, destination, business purpose and miles of each trip, plus your total miles for the year. A log written at the time is the best proof.
Standard mileage rate or actual expenses?
Instead of the standard rate, you can deduct the business share of your actual costs: gas, oil, repairs, tires, insurance, registration and depreciation. The standard rate is simpler and often worth more for fuel-efficient cars. To use the standard rate for a car you own, you must choose it in the first year the car is used in your business; after that you can switch to actual expenses in a later year. Parking fees and tolls for business trips are deductible in addition to the standard rate.
Frequently asked questions
What is the IRS mileage rate for 2026?
72.5 cents per business mile from January 1 to June 30, 2026, and 76 cents from July 1 to December 31, 2026. Medical and military moving miles are 20.5 and 23.5 cents, charity miles 14 cents.
How do I calculate mileage reimbursement?
Multiply the business miles by the rate for the period you drove them. 1,000 miles in August 2026 at 76¢ is $760.
Is mileage reimbursement taxable income?
Not if your employer reimburses you under an accountable plan at or below the IRS rate. Amounts above the rate, or allowances without a mileage record, are taxable wages.
Can I deduct mileage if my employer does not reimburse me?
Generally no, unless you belong to one of the exception groups, such as Armed Forces reservists. Self-employed people deduct their business miles on Schedule C.
Can I deduct my commute?
No. Driving between your home and your regular place of work is a personal commuting expense, even if you work in the car or make business calls on the way.
