Quick answer
The IRS standard mileage rate for business driving in 2026 is 72.5 cents per mile from January 1 to June 30 and 76 cents per mile from July 1 to December 31. Enter your business miles for each half of the year and this calculator shows your deduction and how much tax it saves.
Example: 8,000 business miles split evenly across the year gives a $5,940 deduction. In the 12% bracket, that saves about $1,552 in income and self-employment tax.
Mileage Deduction Calculator (2026)
Turn your business miles into a tax deduction with the 2026 IRS rates.
What counts as business miles
- Driving from your office to a client, job site or meeting.
- Trips to the bank, post office or supply store for your business.
- Driving between two work locations on the same day.
- For gig drivers: miles driving to pickups, deliveries and between trips while the app is on.
Commuting from home to a regular workplace does not count. If your home office is your main place of business, trips from home to clients usually do count. See our guide to the home office deduction.
Mileage rate or actual expenses?
You can deduct either the standard mileage rate or your actual car costs (gas, insurance, repairs, depreciation) times your business-use percentage. The standard rate is simpler and often larger for efficient cars. Compare both in car expenses: mileage vs actual. If you want the standard rate for a car you own, you generally must use it in the first year the car is used for business.
Worked example
Leo drives for his photography business: 4,000 miles from January to June and 4,000 miles from July to December.
- 4,000 x $0.725 = $2,900
- 4,000 x $0.76 = $3,040
- Total deduction: $5,940
- Tax saved in the 12% bracket: $5,940 x 12% = $713 income tax, plus $5,940 x 92.35% x 15.3% = $839 SE tax, about $1,552 in total
Keep a mileage log
The IRS expects a record made at or near the time of each trip: date, starting point, destination, business purpose and miles. A notebook works, but an app is easier. Compare options in our best mileage tracker apps guide, and see what else to keep in receipts and records the IRS requires.
Frequently asked questions
Can I deduct parking and tolls?
Yes. Business parking fees and tolls are deductible on top of the standard mileage rate. Parking at your regular workplace is not.
Why are there two rates in 2026?
The IRS raised the business rate mid-year, from 72.5 cents to 76 cents per mile for driving from July 1, 2026. Track miles by date so you apply the right rate.
Where do I claim the deduction?
Self-employed people claim it on Schedule C, line 9, and answer the vehicle questions in Part IV. See how to fill out Schedule C.
Can W-2 employees use this?
Not for federal taxes. Unreimbursed employee mileage is not deductible for most W-2 employees. This calculator is for the self-employed.
This tool provides general estimates, not tax advice. Consult a CPA or Enrolled Agent for your situation.
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About this tool
Built by the Freelancer Tax HQ editorial team using official IRS figures for the tax year shown. Last reviewed on . Results are estimates for planning, not tax advice. Read our editorial policy or report an error.
Sources
IRS: Standard mileage rates; IRS 2026 standard mileage rate; IRS Publication 463, Travel, Gift, and Car Expenses. Example figures are FreelancerTaxHQ illustrations.