Standard Mileage Rate
The IRS cents-per-mile rate for deducting business, medical or charitable driving instead of tracking actual vehicle costs.
The standard mileage rate lets self-employed people deduct a fixed amount per business mile instead of adding up gas, insurance, repairs and depreciation. For 2026 the business rate is 72.5 cents for miles driven January 1 through June 30 and 76 cents from July 1, after a rare mid-year IRS increase. Medical miles are 20.5 then 23.5 cents, and charitable miles are 14 cents, set by statute.
The trip date decides which rate applies. The business rate includes a depreciation component, 35 cents per mile in 2026, which reduces the vehicle’s tax basis. For a car you own, the standard rate must be chosen in the first year it is used in the business to keep the option open in later years.
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