Mileage Deduction Calculator
Enter your business miles for each half of 2026 to get your deduction at the IRS's standard mileage rate, including the mid-year rate change.
Total mileage deduction
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Jan-Jun deduction
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Jul-Dec deduction
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Total business miles
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Estimates for tax year 2026, for informational purposes only — not tax advice. Uses the IRS's mid-year 2026 rate change (72.5¢/mile Jan-Jun, 76¢/mile Jul-Dec). Requires a contemporaneous mileage log — see the home office & mileage guide for recordkeeping details.
The 2026 standard mileage rates
The IRS's standard mileage rate for 2026 is 72.5¢ per mile for the first half of the year, rising to 76¢ per mile for the second half — so a rideshare driver, delivery courier, or any freelancer who drives for business needs to split their mileage log at the midyear line to get an accurate deduction, rather than applying one flat rate to the whole year.
Worked example: steady mileage across the year
A freelancer who drives 4,000 business miles in each half of 2026:
- First-half deduction: 4,000 miles x 72.5¢ = $2,900
- Second-half deduction: 4,000 miles x 76¢ = $3,040
- Total mileage deduction: $5,940
Worked example: a high-mileage driver
A rideshare or delivery driver logging 9,000 business miles in each half of 2026:
- First-half deduction: $6,525
- Second-half deduction: $6,840
- Total mileage deduction: $13,365
Add this to your other deductible business expenses in the main calculator to see the effect on your total tax.
Frequently asked questions
Why does the rate change mid-year?
The IRS sets the standard mileage rate based on an annual study of the fixed and variable costs of operating a vehicle, and can adjust it mid-year if costs (especially fuel) move enough to justify it — as it did for 2026, moving from 72.5¢ to 76¢ per mile on July 1.
Do I need a mileage log?
Yes. Whether you use the standard mileage rate or actual expenses, the IRS expects contemporaneous records of business miles driven — date, destination, business purpose, and miles — not a reconstructed estimate at tax time.
Can I use the standard mileage rate and actual vehicle expenses in the same year?
Not for the same vehicle in the same year — you choose one method per vehicle per year. If you used the standard mileage rate in the first year you placed the vehicle in service, you can switch methods in later years; starting with actual expenses (including certain depreciation) can lock you out of the standard rate for that vehicle going forward.
Does commuting count as business mileage?
No — regular commuting between your home and a regular place of business is personal mileage, not deductible. Trips between work locations, to meet clients, or for business errands generally do count.