Standard mileage rates
IRS · checked 2026-10-04
The app uses the figures and rules named on that page. It does not replace the page.
business · official figure · reviewed 2026-10-04
Split 2026 Mileage Across the July Rate Change
The IRS uses two business mileage rates in 2026. Miles before July 1 are not worth the same as miles after that date.
What this guide helps you do
Price business, medical, charity, or military-moving miles with the IRS rate for the date driven.
The figure that changes the result
A single 2026 rate misprices every mile driven in the other half of the year.
A spreadsheet plus the IRS rate table takes about 20 minutes, and one rate is often used for the whole year.
Who this is for
A self-employed person, or an employee who is reimbursed, with trips on both sides of July 1, 2026.
Steps
Step 1
Sort each trip by the date the car was driven.
Step 2
Add miles through June 30 in one total.
Step 3
Add miles from July 1 in a second total.
Step 4
Choose the purpose. Charity does not change in July.
Step 5
Keep the log. The rate follows the trip date, not the pay date.
Worked example
100 business miles through June 30 are 72.5 cents each, or $72.50. 40 business miles from July 1 are 76 cents each, or $30.40. The total is $102.90. One July rate on all 140 miles would say $106.40.
$102.90 at the 2026 business rates.
- January 1–June 30: 100 miles × 72.5 cents = $72.50
- July 1–December 31: 40 miles × 76 cents = $30.40
- Total: $102.90
Miles through June 30 use 72.5 cents. Miles from July 1 use 76 cents.
Where this goes wrong
A log with no dates cannot be split. Do not put medical miles in the business line. Moving miles use the medical rate, and only for the military moves the IRS page describes.
What the source says
Limits
These are the optional standard rates. Actual expenses are a different method.
The page limits moving miles to qualifying military and intelligence-community moves.
This tool does not decide whether a trip is deductible.
This tool gives general information. It is not financial or tax advice. Confirm the numbers with the provider or a licensed adviser before you act.
Use the current instruction from the agency named above. This guide is a planning aid, not an official decision.
Free companion app
Price business, medical, charity, or military-moving miles with the IRS rate for the date driven.
Open Split Mileage by the 2026 Rate Change
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