Mileage Reimbursement Calculator

2026 IRS standard mileage rates

These are the federal cents-per-mile figures the calculator is preloaded with. They are set by IRS notice, not by us — each row links to the notice it came from.

What this computes

The standard mileage rate rolls fuel, maintenance, depreciation, and insurance into one cents-per-mile figure. This multiplies your deductible miles — at the correct rate for each category — and, optionally, compares the result against the actual-expense method so you can see which is worth more.

The math

standard  = business·rate_b + medical·rate_m + charity·rate_c
actual    = total operating cost × business-use share
claim the larger of (business·rate_b, actual)

The two methods are only comparable on the business portion; medical and charitable mileage always use their own fixed rates and are added on top.

The standard rate trades a little accuracy for a lot less paperwork. For most efficient cars driven a lot for work, it also happens to win.

The mid-year rate split

2026 is not a single-rate year. The IRS raised the business rate from 72.5¢ to 76¢ effective July 1, 2026, so one year of driving is deducted at two different rates. Miles are assigned by the date they were driven, not by when you file or when you were reimbursed.

deduction = miles_before_07_01 × 0.725
          + miles_on_or_after   × 0.76

A contractor who drove 12,000 business miles evenly across 2026 — 6,000 in each half — deducts $4,350 for the first half and $4,560 for the second, for $8,910 total. Applying the new rate to the whole year instead overstates it by $210 — the kind of gap that has to survive an audit.

Use the rate-period buttons above the inputs: run your first-half miles at the first-half rate, note the total, then switch periods and run the rest. The full worked method is in the 2026 IRS mileage rate change explained .

How to use this

1. Pick the rate period that governs the miles you're claiming — the buttons above the inputs preload the IRS figures for each.
2. Only count deductible miles. Commuting between home and your regular workplace never qualifies.
3. Run the actual-expense comparison if you have a pricey vehicle or low business mileage — that's where it can win.
4. Keep a contemporaneous log. The deduction is only as good as the records behind it on audit.

Standard vs actual expense

• Standard mileage: miles × rate. Minimal records, predictable, usually best for economical high-mileage business use.
• Actual expense: total operating cost × business-use %. More paperwork; can win for expensive vehicles or heavy depreciation.
• Election rules matter. Choosing actual expense with accelerated depreciation in year one can permanently block the standard rate for that car. Decide deliberately.

What this calculator doesn't model

• Depreciation recapture and basis adjustments under the actual-expense method.
• Parking, tolls, and interest, which can be added on top of the standard rate in some cases.
• State rules, which may differ from federal treatment.
• Employer reimbursement plans, accountable vs non-accountable, which change taxability.