How much is mileage reimbursement for 50 miles in 2026?
For business driving, 50 miles in 2026 is reimbursed at $38.00 if driven Jul 1 – Dec 31, 2026 (76¢/mile) or $36.25 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
$36.25
50 mi × 72.5¢/mi (business)
Jul 1 – Dec 31, 2026 · current
$38.00
50 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 $1.75 on this distance.
50 miles at every 2026 IRS rate
| Purpose | Jan 1 – Jun 30, 2026 | Jul 1 – Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ → $36.25 | 76¢ → $38.00 |
| Medical | 21¢ → $10.50 | 21¢ → $10.50 |
| Moving (military) | 21¢ → $10.50 | 21¢ → $10.50 |
| Charity | 14¢ → $7.00 | 14¢ → $7.00 |
Source: IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026. Charity rate is set by statute.
- Round trip (×2)
- 100 mi → $76.00
- Same trip in 2025
- $35.00 (70¢/mi)
- Mid-year difference
- +$1.75 (Jul–Dec vs Jan–Jun)
- Rates verified
- IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026
Mileage reimbursement calculator
50 miles is commute-and-errand territory: driven every workday at the second-half 2026 rate, it adds up to $190.00 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 50-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 $38.00 figure calculated?
Miles × rate: 50 × 76¢ = $38.00. 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?
50 miles each way is 100 miles total: $76.00 at the current business rate (or $72.50 at the first half of 2026 rate).
What about medical or charity driving?
50 miles at the 2026 medical rate (21¢/mile) is $10.50; at the charity rate (14¢/mile, fixed by statute) it is $7.00.