Uber Mileage Deduction 2026: Rates, Rules and How to Track Your Miles
The 2026 IRS mileage rates for rideshare and delivery drivers, which miles count, what your Uber tax summary misses and how to keep a log the IRS accepts.
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Key takeaways
- The 2026 IRS business rate is 72.5¢ per mile from January 1 to June 30 and 76¢ per mile from July 1 to December 31. For 2025 it was 70¢.
- Miles driven while you are online and working generally count; the drive from home before you log on and home after you log off are usually treated as commuting.
- Uber's "online miles" in your tax summary are a helpful starting point, but you need your own log.
- With the standard rate you can still deduct tolls, parking and the business share of car loan interest.
Full-time Uber drivers often put 15,000 to 30,000 business miles a year on their cars. At 2026 rates, that is a deduction of roughly $11,000 to $22,000, more than any other write-off. Because it is so valuable, it is also the deduction the IRS looks at most closely. Here is how to get it right.
Please note
General information on US federal rules as of October 2026; not tax advice. The IRS has not issued rideshare-specific guidance on every type of mile, so ask a tax professional about your situation.
The 2026 standard mileage rates
| Period | Business rate per mile | Source |
|---|---|---|
| January 1 – December 31, 2025 | 70¢ | IR-2024-312 |
| January 1 – June 30, 2026 | 72.5¢ | IR-2025-128 / Notice 2026-10 |
| July 1 – December 31, 2026 | 76¢ | IR-2026-29 / Announcement 2026-11 |
The IRS raised the rate in the middle of 2026 because fuel prices rose sharply, something it has done only rarely (the last time was in July 2022). The rate applies to gas, hybrid, electric and diesel vehicles alike. For your 2026 return, you need to know how many business miles you drove in each half of the year.
How much is the deduction worth?
| Business miles in 2026 (split evenly by half-year) | Deduction |
|---|---|
| 10,000 | $7,425 |
| 15,000 | $11,138 |
| 20,000 | $14,850 |
| 25,000 | $18,562 |
Deduction = Miles (Jan–Jun) × $0.725 + Miles (Jul–Dec) × $0.76
Because the deduction lowers both income tax and the 15.3% self-employment tax, every 1,000 business miles in the second half of 2026 can save a typical driver roughly $180 to $280 in federal tax.
Which miles count for Uber and Uber Eats?
| Type of mile | Generally deductible? |
|---|---|
| Driving a passenger or delivering an order | Yes |
| Driving to a pickup or restaurant after accepting a request | Yes |
| Driving while online and waiting for requests ("deadhead" miles) | Commonly treated as business miles |
| Repositioning to a busier area while online | Commonly treated as business miles |
| Trips for car maintenance, inspections or Uber hub visits | Yes, if for the business |
| Home to the area where you go online, before logging on | Usually commuting (not deductible) |
| Driving home after your last trip, after logging off | Usually commuting (not deductible) |
| Personal errands between trips | No |
Many tax professionals treat miles driven while you are online and available for requests as business miles. The IRS treats ordinary commuting as personal. If you have a qualifying home office as your principal place of business, different commuting rules may apply; discuss this with a tax professional before relying on it.
Uber's online miles vs. your own log
Your annual Uber tax summary shows "online miles": miles driven while waiting for trips, on the way to pickups and during rides or deliveries. That figure is useful, but:
- It only covers miles while the Uber app is online, not business trips like driving to an inspection.
- If you drive for several apps at the same time (for example Uber and Lyft), you must not count the same miles twice.
- The IRS expects a record you kept yourself, made at or near the time of driving.
How to keep a mileage log the IRS accepts
- Record your odometer reading on January 1 and December 31 (and on July 1 in 2026 because of the rate change).
- Log every driving session: date, start and end time, start and end location, miles and purpose ("Uber driving, online").
- Use a GPS mileage app or a paper log, but be consistent. Apps can classify trips automatically.
- Compare with your Uber summaries monthly to catch gaps.
- Keep the log for at least three years after filing, longer for records on the car itself.
Logs reconstructed at the end of the year from memory are a common reason for disallowed deductions.
What you can deduct on top of the mileage rate
- Tolls and parking fees while working (not parking tickets).
- The business-use share of interest on your car loan.
- The business share of personal property tax on your car, where your state charges it.
Gas, repairs, insurance, registration and depreciation are already included in the rate and cannot be deducted separately.
Rules for choosing the standard rate
- Own car: you must use the standard rate in the first year you use the car for business if you want to use it later. After that, you can switch between methods in some years, with restrictions on depreciation.
- Leased car: if you choose the standard rate, you must use it for the entire lease period.
- If you started with actual expenses and accelerated depreciation for a car, you generally cannot switch that car to the standard rate.
Not sure which method pays more? Compare both in car expense deductions: standard mileage vs. actual costs.
Uber Eats mileage
The same rules and rates apply to Uber Eats deliveries by car: miles to the restaurant, to the customer and, commonly, while online and waiting. If you deliver by bike or scooter, the mileage rate does not apply; you deduct actual costs instead. More in our Uber Eats tax guide.
Frequently asked questions
What is the mileage deduction for Uber in 2026?
72.5 cents per business mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026.
Can I deduct miles driven without a passenger?
Miles driven to a pickup are business miles. Miles driven while online and waiting for requests are commonly treated as business miles too; keep a log that shows you were working.
Is the Uber online mileage enough for the IRS?
It is supporting evidence, but you should keep your own contemporaneous mileage log as well.
Can I use the mileage rate and deduct gas?
No. Gas is included in the standard mileage rate. Choose either the rate or actual expenses for a car in a given year.
Do electric cars get the same mileage rate?
Yes. The IRS business rate applies to all vehicle types, including electric and hybrid cars.
