2026 IRS Mileage Reimbursement Calculator
Calculate employee mileage reimbursements using the current IRS standard mileage rate. Updated for 2026.
2026 Mileage Reimbursement Calculator
IRS Standard Mileage Rates — Updated January 2026
Business
70¢
per mile
Medical
21¢
per mile
Charity
14¢
per mile
For recurring trips (e.g., daily commute for medical treatment)
2026 IRS Standard Mileage Rates
The IRS sets standard mileage rates annually. For 2026, the rates are:
| Purpose | 2026 Rate | Who Uses It |
|---|---|---|
| Business | $0.70/mile | Employees, self-employed, employers reimbursing staff |
| Medical / Moving | $0.21/mile | Medical appointments; active-duty military moves |
| Charity | $0.14/mile | Volunteer work for qualifying nonprofit organizations |
How Employer Mileage Reimbursement Works
Employers are not legally required to reimburse mileage under federal law (except in California and a few other states), but most do. When employers reimburse at or below the IRS rate, the reimbursement is tax-free for the employee. If an employer reimburses above the IRS rate, the excess is taxable income.
Best Practices for Mileage Tracking
- Keep a mileage log — date, destination, business purpose, and miles driven
- Use an app — MileIQ, Everlance, or TripLog auto-track drives
- Submit regularly — weekly or monthly is easier than annual reconciliation
- Exclude commuting — daily commute from home to regular office is NOT deductible or reimbursable
- Document business purpose — client visits, job sites, supply runs, etc.
Historical IRS Mileage Rates
| Year | Business Rate | Medical Rate |
|---|---|---|
| 2026 | $0.70 | $0.21 |
| 2025 | $0.70 | $0.21 |
| 2024 | $0.67 | $0.21 |
| 2023 (Jul–Dec) | $0.655 | $0.22 |
| 2023 (Jan–Jun) | $0.655 | $0.22 |
| 2022 (Jul–Dec) | $0.625 | $0.22 |
| 2022 (Jan–Jun) | $0.585 | $0.18 |
| 2021 | $0.56 | $0.16 |
Quick Reference
100 miles (business)
$70.00
500 miles (business)
$350.00
1,000 miles (business)
$700.00
10,000 miles (business)
$7,000.00
Tax Tip
If your employer doesn't reimburse mileage, self-employed individuals can deduct business mileage on Schedule C. W-2 employees lost the deduction with the 2017 Tax Cuts and Jobs Act.