What is the IRS mileage rate for 2026?

The full 2026 rate table

The first-half rates come from Notice 2026-10, announced in IR-2025-128. The second-half rates come from Announcement 2026-11, published in Internal Revenue Bulletin 2026-29. Announcement 2026-11 states the revised rates apply to deductible transportation expenses "paid or incurred… on or after July 1, 2026."

How to split a year's miles across two rates

You need your mileage separated by date. Then:

1. Total your business miles driven January 1 – June 30. Multiply by 0.725.
2. Total your business miles driven July 1 – December 31. Multiply by 0.76.
3. Add the two results. That is your standard mileage deduction for 2026.

Worked example — a driver with 18,000 business miles, split 8,000 in the first half and 10,000 in the second:

Applying 72.5¢ to all 18,000 miles would give $13,050 — $350 less than the correct figure. Applying 76¢ to all of them would give $13,680, overstating the deduction by $280. Neither is right.

Use the free two-rate calculator to do this with your own numbers.

What this means for your mileage log

A 2026 mileage log has to be date-segmented. A running annual total with no dates cannot produce a correct 2026 deduction, because there is no way to know which miles fall on which side of June 30. This is not a new recordkeeping rule — Publication 463 has always required that you record the date of each trip. It just means that in 2026, a log missing dates fails in a way it would not have failed in 2025.

Parking and tolls are separate

Publication 463 is explicit that business-related parking fees and tolls are deductible in addition to the standard mileage rate. They are not folded into the per-mile figure. Keep those receipts separately.

The rate is optional

IR-2025-128 notes that use of the standard mileage rate is optional — you may instead deduct the actual costs of operating your vehicle. There are real restrictions on switching between the two methods; see standard mileage vs actual expenses.