How much is mileage reimbursement for 12 miles in 2026?

For business driving, 12 miles in 2026 is reimbursed at $9.12 if driven Jul 1 – Dec 31, 2026 (76¢/mile) or $8.70 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

$8.70

12 mi × 72.5¢/mi (business)

Jul 1 – Dec 31, 2026 · current

$9.12

12 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 $0.42 on this distance.

12 miles at every 2026 IRS rate

PurposeJan 1 – Jun 30, 2026Jul 1 – Dec 31, 2026
Business72.5¢ → $8.7076¢ → $9.12
Medical21¢ → $2.5221¢ → $2.52
Moving (military)21¢ → $2.5221¢ → $2.52
Charity14¢ → $1.6814¢ → $1.68

Source: IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026. Charity rate is set by statute.

Round trip (×2)
24 mi → $18.24
Same trip in 2025
$8.40 (70¢/mi)
Mid-year difference
+$0.42 (Jul–Dec vs Jan–Jun)
Rates verified
IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026

Mileage reimbursement calculator

12 miles is commute-and-errand territory: driven every workday at the second-half 2026 rate, it adds up to $45.60 per five-day week. Small distances are exactly where rounding and rate mistakes slip through — the tables above use the official rates to the tenth of a cent.

Frequently asked questions

Which 2026 rate applies to my 12-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 $9.12 figure calculated?

Miles × rate: 12 × 76¢ = $9.12. 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?

12 miles each way is 24 miles total: $18.24 at the current business rate (or $17.40 at the first half of 2026 rate).

What about medical or charity driving?

12 miles at the 2026 medical rate (21¢/mile) is $2.52; at the charity rate (14¢/mile, fixed by statute) it is $1.68.