Why did the IRS change the rate in the middle of 2026?

The IRS raised the business and medical/moving rates for the second half of 2026 in Announcement 2026-11, after rising fuel costs. It's an unusual mid-year change; the IRS last did this in 2022.

How do I calculate mileage reimbursement for 2026?

Split your 2026 business miles at July 1. Multiply January–June miles by $0.725 and July–December miles by $0.76, then add them. For example, 1,200 miles × $0.725 + 900 miles × $0.76 = $870 + $684 = $1,554.

Does my employer have to pay the IRS rate?

Federal law doesn't require private employers to use the IRS rate; many use it as a benchmark. Some states have their own reimbursement rules, so check your state and your company policy.

Mileage reimbursement calculator

The IRS business rate is 76¢ per mile for driving on or after July 1, 2026, up from 72.5¢. Pick when you drove, or split the year, and we'll apply the right rate to each mile.

When did you drive?

Purpose

Miles driven

Employer's rate, if different (¢/mile, optional)

You're owed

$0.00

Odometer

Estimate for your records. Not tax or legal advice.

Splits 2026 at July 1 so every mile gets the rate in effect when you drove it.
Trip builder with round trips and repeat visits, not just one total.
Printable reimbursement form with signature lines, ready to hand in.
Private. No sign-up, and your numbers never leave your browser.

IRS standard mileage rates for 2026

Purpose	Jul 1 – Dec 31, 2026	Jan 1 – Jun 30, 2026	2025
Business	76¢	72.5¢	70¢
Medical	23.5¢	20.5¢	21¢
Moving (active-duty military)	23.5¢	20.5¢	21¢
Charitable	14¢	14¢	14¢

Sources: IRS Notice 2026-10 (January–June) and IRS Announcement 2026-11 (from July 1). All rates and history.

How to calculate 2026 mileage reimbursement

Because the rate changed on July 1, 2026, split your miles by date:

January–June business miles	1,200 × $0.725	$870.00
July–December business miles	900 × $0.76	$684.00
Total	2,100 miles	$1,554.00

Using 72.5¢ for the whole year would come to $1,522.50, which is $31.50 short. Choose Both halves of 2026 in the calculator to do this automatically.

Count both legs of a round trip to a client, job site or supplier.
Leave out your normal commute from home to your regular workplace. It generally isn't business mileage.
Keep a log with the date, destination, purpose and miles. Our free mileage log template has those columns.

Employer still paying 72.5¢ or less? Federal law doesn't require private employers to match the IRS rate, and many set their own. Some states have their own rules on reimbursing work expenses. Enter your company's rate above to see the gap, then check your policy.

Questions

What is the IRS mileage rate right now?

76 cents per mile for business driving on or after July 1, 2026, and 23.5 cents for medical and qualifying military moves. Charitable driving stays at 14 cents. From January 1 to June 30, 2026 the business rate was 72.5 cents.

Why did the rate change in the middle of the year?

The IRS raised the business and medical/moving rates for the second half of 2026 in Announcement 2026-11, after a rise in fuel costs. Mid-year changes are rare. The last one was in 2022.

Which rate do I use for a trip in July?

Use the rate in effect on the day you drove. A trip on June 30, 2026 uses 72.5¢. A trip on July 1, 2026 or later uses 76¢.

Does the rate cover gas?

Yes. The business rate is meant to cover the full cost of running your car: gas, maintenance, insurance, depreciation and similar costs. You don't add gas on top.

Is it the same for electric and hybrid cars?

Yes. The standard rates apply to fully electric, hybrid, gasoline and diesel vehicles.

When will the 2027 rate come out?

The IRS usually announces the next year's rates in December. We'll update this calculator the day it's published.

Name		Employer
Vehicle		Period