Mileage Reimbursement Calculator

2026 IRS Standard Mileage Rates

The IRS set the 2026 rates in Notice 2026-10 and raised the business and medical rates from July 1, 2026 in Announcement 2026-11. Use the rate for the date each mile was driven, so a log that crosses July 1 is two calculations.

Who Can Use the Rate, and How It Is Taxed

Employees: if your employer reimburses mileage under an accountable plan (you log the miles and return any excess), payments up to the IRS rate are not taxable income. Anything above the IRS rate is treated as wages. If your employer pays less than the IRS rate, or nothing, a W-2 employee cannot deduct the difference on a federal return: the deduction for unreimbursed employee expenses was suspended in 2018 and the 2025 tax law made that permanent. Some states, notably California, require employers to reimburse necessary business mileage.

Self-employed and gig drivers: you can deduct business miles on Schedule C at the standard rate instead of tracking actual vehicle costs, but you generally have to choose the standard rate in the first year you use the car for business. Commuting from home to a regular workplace is never deductible business mileage.

Medical, moving and charity: medical miles count toward the itemized medical deduction, which only helps above 7.5% of AGI. The moving rate applies only to active-duty military and certain intelligence-community moves. Charity driving is fixed by statute at 14 cents and has not changed since 1998.

Is the IRS Rate Enough to Cover Your Car?

Fuel is the smallest piece. At 25 mpg and $4.35 gas, fuel is 17.4¢ a mile, so most of the 76¢ rate is for the costs you don't see at the pump: depreciation, insurance, maintenance, tires and registration. A thirstier vehicle or pricier gas eats into that margin; the calculator shows what is left after fuel for your own numbers.

Frequently Asked Questions

How to Use This Calculator

1. Enter your miles — from your mileage log for the period.
2. Pick the date range and purpose — the business and medical rates changed on July 1, 2026.
3. Add your employer rate — if it differs from the IRS rate, to see the taxable excess or the shortfall.
4. Check fuel cost — enter your mpg and gas price, or leave gas at 0 for the U.S. average.