How much is mileage reimbursement for 110 miles in 2026?
For business driving, 110 miles in 2026 is reimbursed at $83.60 if driven Jul 1 – Dec 31, 2026 (76¢/mile) or $79.75 if driven Jan 1 – Jun 30, 2026 (72.5¢/mile). The IRS raised the rate mid-year — the driving date decides which rate applies.
Jan 1 – Jun 30, 2026
$79.75
110 mi × 72.5¢/mi (business)
Jul 1 – Dec 31, 2026 · current
$83.60
110 mi × 76¢/mi (business)
Why two amounts? The IRS raised the business rate mid-year — only the second mid-year adjustment since 2022. The rate that applies is the rate in effect on the date you drove, not the date you file. The mid-year increase is worth $3.85 on this distance.
110 miles at every 2026 IRS rate
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ → $79.75 | 76¢ → $83.60 |
| Medical | 21¢ → $23.10 | 21¢ → $23.10 |
| Moving (military) | 21¢ → $23.10 | 21¢ → $23.10 |
| Charity | 14¢ → $15.40 | 14¢ → $15.40 |
Source: IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026. Charity rate is set by statute.
- Round trip (×2)
- 220 mi → $167.20
- Same trip in 2025
- $77.00 (70¢/mi)
- Mid-year difference
- +$3.85 (Jul–Dec vs Jan–Jun)
- Rates verified
- IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026
Mileage reimbursement calculator
110 miles is a typical regional trip — client visits, site inspections, airport runs. If you make this drive as a round trip, claim $167.20 (220 miles) at the current business rate rather than doubling a rounded per-leg figure; rounding once at the end keeps you within cents of the exact amount.
Frequently asked questions
Which 2026 rate applies to my 110-mile trip?
The rate in effect on the date you drove: 72.5¢/mile for Jan 1 – Jun 30, 2026, 76¢/mile for Jul 1 – Dec 31, 2026. A trip driven in first half of 2026 is reimbursed at the older rate even if you submit the expense later.
How is the $83.60 figure calculated?
Miles × rate: 110 × 76¢ = $83.60. The IRS business rate (IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026) covers fuel, maintenance, depreciation, and insurance in a single per-mile figure.
What is the round trip worth?
110 miles each way is 220 miles total: $167.20 at the current business rate (or $159.50 at the first half of 2026 rate).
What about medical or charity driving?
110 miles at the 2026 medical rate (21¢/mile) is $23.10; at the charity rate (14¢/mile, fixed by statute) it is $15.40.