2026 Standard Business Mileage Rates
Beginning January 1, 2026, the standard mileage rates for the use of a car, van, or pickup or panel truck will be:
• 72.5 cents per mile driven for business use. This is an increase of 2.5 cents from 2025.
• 20.5 cents per mile driven for medical purposes, down from 21 cents in 2025.
• 20.5 cents per mile driven for moving purposes for qualified active-duty members of the Armed Forces, down from 21 cents in 2025. This rate also applies for certain members of the intelligence community.
• 14 cents per mile driven in service of charitable organizations, unchanged from 2025.
Note. These rates apply to fully-electric and hybrid automobiles, as well as gasoline and diesel-powered vehicles.
The standard mileage rates provide an optional method that taxpayers can use to calculate the deductible costs of operating a vehicle for business, charitable, medical, and certain moving purposes. Taxpayers can also use the actual-costs method.
Basis reduction amount: For taxpayers calculating their basis reduction for depreciation taken under the business standard mileage rate, the portion of the business standard mileage rate treated as depreciation is 35 cents per mile.
The One Big Beautiful Bill Act (OBBBA) permanently suspends all miscellaneous itemized deductions that are subject to the 2% of adjusted gross income floor, including unreimbursed employee travel expenses. As a result, the business standard mileage rate can't be used to claim an itemized deduction for unreimbursed employee travel expenses.
• 72.5 cents per mile driven for business use. This is an increase of 2.5 cents from 2025.
• 20.5 cents per mile driven for medical purposes, down from 21 cents in 2025.
• 20.5 cents per mile driven for moving purposes for qualified active-duty members of the Armed Forces, down from 21 cents in 2025. This rate also applies for certain members of the intelligence community.
• 14 cents per mile driven in service of charitable organizations, unchanged from 2025.
Note. These rates apply to fully-electric and hybrid automobiles, as well as gasoline and diesel-powered vehicles.
The standard mileage rates provide an optional method that taxpayers can use to calculate the deductible costs of operating a vehicle for business, charitable, medical, and certain moving purposes. Taxpayers can also use the actual-costs method.
Basis reduction amount: For taxpayers calculating their basis reduction for depreciation taken under the business standard mileage rate, the portion of the business standard mileage rate treated as depreciation is 35 cents per mile.
The One Big Beautiful Bill Act (OBBBA) permanently suspends all miscellaneous itemized deductions that are subject to the 2% of adjusted gross income floor, including unreimbursed employee travel expenses. As a result, the business standard mileage rate can't be used to claim an itemized deduction for unreimbursed employee travel expenses.