2026 IRS mileage rates: 72.5 cents, then 76 cents from July 1
Updated October 19, 2026. Educational, not tax advice.
2026 has two business standard mileage rates. This is a real mid-year change published by the IRS, not a rumor.
- January 1 – June 30, 2026: 72.5 cents per mile. IRS Notice 2026-10, section 3: “The standard mileage rate for transportation or travel expenses for 2026 is 72.5 cents per mile for all miles of business use.” Also announced in news release IR-2025-128 (Dec. 29, 2025).
- On or after July 1, 2026: 76 cents per mile. Announcement 2026-11, Internal Revenue Bulletin 2026-29 (July 13, 2026), revises the business rate to 76 cents per mile for expenses “paid or incurred … on or after July 1, 2026.” The IRS says the change “results from recent increases in the price of fuel.” Notice 2026-10’s rates still apply to expenses before July 1, 2026.
What that means for your log
If you use the standard mileage rate, keep two totals: business miles before July 1, 2026 and business miles on or after July 1, 2026. Multiplying the whole year by one rate won’t match the IRS documents. The IRS standard mileage rates page lists both 2026 periods.
For your 2025 return
IRS Publication 463 (2025 edition) gives the 2025 business rate as 70 cents per mile.
Gas, hybrid or electric
News release IR-2025-128 says the rates apply to fully electric and hybrid cars as well as gasoline and diesel cars.
Whether the standard rate is even the right method for your car is a separate question. See standard mileage vs. actual expenses.
Want this on paper? The $12 Tax & Mileage Kit has a 2026 rate table and a monthly summary that handle the July 1 rate change, a printable weekly mileage log, a receipt checklist, and questions to bring to your tax pro. Buy it on Gumroad.
IRS sources
- IRS Notice 2026-10 (PDF), section 3 — https://www.irs.gov/pub/irs-drop/n-26-10.pdf
- Internal Revenue Bulletin 2026-29, Announcement 2026-11 — https://www.irs.gov/irb/2026-29_irb
- IRB 2026-29 (PDF) — https://www.irs.gov/pub/irs-irbs/irb26-29.pdf
- IRS news release IR-2025-128 — https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents
- IRS: Standard mileage rates — https://www.irs.gov/tax-professionals/standard-mileage-rates
- IRS Publication 463 (2025) — https://www.irs.gov/publications/p463
Educational, not tax advice. Rules depend on your facts. Confirm with a CPA or enrolled agent and with the IRS sources below.