Two rates in 2026
The IRS usually sets the standard mileage rates once a year. In 2026 it changed them on July 1, so a trip in March and a trip in August are worth different amounts:
| Kind of trip | 2025 | 2026, Jan 1 to Jun 30 | 2026, from Jul 1 |
|---|---|---|---|
| Business | 70 cents | 72.5 cents | 76 cents |
| Medical, and moving for certain military | 21 cents | 20.5 cents | 23.5 cents |
| Charity | 14 cents | 14 cents | 14 cents |
Sources: IRS Notice 2025-5, Notice 2026-10 and Announcement 2026-11 (Internal Revenue Bulletin 2026-29). The charity rate is fixed in the tax code and does not change with gas prices.
The sample log, worked out
The sample has four trips. A 100-mile client visit on March 10 is 100 × 72.5 cents = $72.50; the same 100 miles to a trade fair on August 5 is $76.00. A 50-mile drive to a specialist on September 1 is $11.75 at 23.5 cents, and 10 miles for the food bank is $1.40. Together: 260 miles and $161.65, of which $148.50 is business. Type your own trips and the sample goes away; it never prints.
Keeping the log
- Write each trip down on the day: date, where, why, miles. Odometer readings at the start and end are the clearest record.
- Print the log with blank rows and keep it in the car, then type the month’s trips here to total them.
- Keep the printout with the year’s tax papers.
The tax document checklist lists the other papers of the tax year, and the time card calculator adds up the hours. More for side jobs and small businesses is on the Work page.
Questions
What is the IRS mileage rate for 2026?
Two rates, because the IRS raised it in the middle of the year. For business miles it is 72.5 cents from January 1 to June 30, 2026 (Notice 2026-10) and 76 cents from July 1 (Announcement 2026-11). For medical miles, and moving for certain active-duty members of the Armed Forces, it is 20.5 cents, then 23.5 cents. Charity miles stay at 14 cents, which is set by law. The log picks the rate by each trip's date.
What did the rates look like in 2025?
70 cents a mile for business, 21 cents for medical and moving, 14 cents for charity, for the whole year (Notice 2025-5). Trips dated in 2025 get those rates here.
What does a mileage log need to show?
For each trip: the date, where you went, why (the business purpose) and the miles. Write it at the time or soon after; a log rebuilt at the end of the year from memory is weaker. The printed log has those columns and blank rows for the trips still to come.
Can I use my employer's rate, or kilometers?
Yes. Choose "My own rate", type the rate in cents per mile or per kilometer and pick the unit. The log then multiplies every trip by your rate and leaves the IRS rates out.
Does this tell me what I can deduct?
No. It multiplies the miles by the rate and keeps the record. Whether and how much you can deduct depends on your work and your return; a tax professional or the IRS pages on car expenses answer that.