What is the IRS mileage rate for 2026?
The 2026 IRS business mileage rate is 72.5¢ per mile for January 1 – June 30 and 76¢ per mile from July 1, 2026 (IRS Notice 2026-10 (Dec 2025); IRS mid-year adjustment effective July 1, 2026). Medical and military-moving driving: 21¢/mile. Charity driving: 14¢/mile, fixed by statute.
All 2026 rates by purpose
| Purpose | Jan 1 – Jun 30 | Jul 1 – Dec 31 |
|---|---|---|
| Businesswork travel in a personal vehicle | 72.5¢/mi | 76¢/mi |
| Medicaltravel for medical care | 21¢/mi | 21¢/mi |
| Moving (military)active-duty military moves only | 21¢/mi | 21¢/mi |
| Charityservice to a charitable organization | 14¢/mi | 14¢/mi |
Business rate history, 2020–2026
| Period | Rate | Source |
|---|---|---|
| 2026 (Jul–Dec) | 76¢/mi | Mid-year adjustment, eff. Jul 1, 2026 |
| 2026 (Jan–Jun) | 72.5¢/mi | Notice 2026-10 |
| 2025 | 70¢/mi | Notice 2025-5 |
| 2024 | 67¢/mi | Notice 2024-8 |
| 2023 | 65.5¢/mi | Notice 2023-3 |
| 2022 (Jul–Dec) | 62.5¢/mi | Announcement 2022-13 (mid-year) |
| 2022 (Jan–Jun) | 58.5¢/mi | Notice 2022-3 |
| 2021 | 56¢/mi | Notice 2021-2 |
| 2020 | 57.5¢/mi | Notice 2020-5 |
The standard mileage rate is the IRS's all-in estimate of what a mile costs to drive — fuel, maintenance, tires, depreciation, and insurance folded into one figure. It moves with those costs: up 8.5¢ across 2022's fuel spike (including that year's rare mid-year adjustment), then steadily upward to 2026's 72.5¢, with July's increase to 76¢ marking the second mid-year change in five years. For any specific distance, the computed pages give the exact figure for both halves of the year — start with 100 miles or pick a distance below.
Frequently asked questions
What is the current IRS mileage rate?
76¢ per mile for business driving, effective July 1 through December 31, 2026. From January 1 to June 30, 2026 the rate was 72.5¢ per mile.
When does the IRS announce the 2027 mileage rate?
Typically in mid-December 2026, via an IRS notice. This page will carry the 2027 rate the day it is announced.
How often does the IRS change the rate mid-year?
Rarely — July 2026 is only the second mid-year adjustment since 2022 (Announcement 2022-13 raised the rate from 58.5¢ to 62.5¢ that July). Mid-year changes follow sharp movements in vehicle operating costs.
Do employers have to use the IRS rate?
No. The IRS rate is the standard most employers adopt, but reimbursement policy is set by the employer or contract. Check your policy; these pages compute the IRS standard.