United States standard mileage rates for 2026
United States IRS standard mileage rates for business and medical use change during 2026, while the charity rate remains the same.
- Business, January 1–June 30
- 72.5 cents per mileIRS, standard mileage rates
- Business, July 1–December 31
- 76 cents per mileIRS, standard mileage rates
- Medical, January 1–June 30
- 20.5 cents per mileIRS, standard mileage rates
- Medical, July 1–December 31
- 23.5 cents per mileIRS, standard mileage rates
- Charity, both 2026 periods
- 14 cents per mileIRS, standard mileage rates
Business use by period
The IRS table gives a business standard mileage rate of 72.5 cents per mile for January 1 through June 30, 2026, and 76 cents per mile for July 1 through December 31, 2026. IRS, standard mileage rates (opens in a new tab).
Medical and military moving rates
The table gives 20.5 cents per mile for medical or military moving use in the first half of 2026, and 23.5 cents per mile in the second half. Its moving category is labelled military only. IRS, standard mileage rates (opens in a new tab).
Charity mileage
The charity-use standard mileage rate is 14 cents per mile in both 2026 periods. The IRS states that a deduction based on mileage may be available for business, charity, medical or moving purposes. IRS, standard mileage rates (opens in a new tab).
Scope
This guide reports published rates rather than determining deductible mileage, reimbursement rights or a tax saving. It does not calculate a deduction or address individual vehicle-method eligibility. General information only, not personalised tax advice.