Mileage Deduction Calculator 2025-2026 — IRS Standard Mileage Rate
Calculate your mileage tax deduction in seconds using the IRS standard mileage rate. 2025: 70¢ per mile business. 2026: 72.5¢ business. Also covers medical, charity, and moving miles. Enter your miles below—free, no sign-up.
Key Takeaways
- 2025 business rate: 70¢/mile. 2026: 72.5¢/mile.
- Commuting is not deductible. Business miles = client meetings, job sites, work errands—not home-to-office.
- Keep a log: date, purpose, destination, miles. IRS Publication 463 requires contemporaneous records.
- Choose standard mileage in year one of business use—you can switch to actual expenses later, but not back.
How to Use the Mileage Deduction Calculator
- Choose tax year — 2025 or 2026 for the correct IRS rate.
- Enter miles by type — Business (client meetings, job sites), medical (subject to 7.5% AGI floor), charity, or qualified moving. Commuting is not deductible.
- Get your deduction — See your estimated tax deduction. Self-employed? Combine with our 1099 Tax Calculator for full tax estimates.
IRS Standard Mileage Rates 2024–2026
| Tax Year | Business | Medical / Moving | Charity |
|---|---|---|---|
| 2024 | 67¢/mile | 21¢/mile | 14¢/mile |
| 2025 | 70¢/mile | 21¢/mile | 14¢/mile |
| 2026 | 72.5¢/mile | 20.5¢/mile | 14¢/mile |
Source: IRS. Rates apply to qualifying trips. Medical and moving miles have additional rules (e.g., medical subject to 7.5% AGI floor; moving for military only).
How the IRS Standard Mileage Rate Works
Instead of tracking actual vehicle expenses (gas, insurance, depreciation), you can use the standard mileage rate for a simpler deduction. Multiply your qualifying miles by the IRS rate for that purpose and tax year.
- Business — Client meetings, job sites, errands for work (not regular commute)
- Medical — Trips for medical care (subject to 7.5% of AGI floor)
- Charity — Volunteering for qualified charities
- Moving — Qualified military move
Standard Mileage vs. Actual Expenses
You can deduct vehicle costs using either the standard mileage rate or actual expenses (gas, oil, insurance, registration, depreciation, repairs). For an owned vehicle: choose standard mileage in the first year of business use—you can switch to actual expenses in later years, but not back to standard. For a leased vehicle: if you choose standard mileage, you must use it for the entire lease. Actual expenses may yield a larger deduction for high-cost vehicles or heavy driving; standard mileage is simpler and often sufficient for gig workers and small businesses.
Recordkeeping Requirements
The IRS requires contemporaneous records: date, purpose, destination, and miles for each trip. Per IRS Publication 463, keep a mileage log or use a tracker app. Records must support the business use of your vehicle if audited. For self-employed and gig workers, combine this with our 1099 Tax Calculator to estimate total taxes.
Where the Mileage Deduction Goes on Your Return
- Business miles: Schedule C (self-employed), Form 2106 (employees with unreimbursed business expenses, subject to 2% AGI floor and TCJA suspension through 2025)
- Medical miles: Schedule A, itemized deductions (subject to 7.5% of AGI floor)
- Charity miles: Schedule A, charitable deductions
- Moving miles: Form 3903 (qualified military move only)
Disclaimer: This calculator is for planning only. IRS mileage rates and rules can change. Consult IRS Publication 463 or a tax professional for your situation. We do not provide tax advice.
References & Official Sources
- IRS Publication 463 — Travel, Gift, and Car ExpensesStandard mileage rates, recordkeeping, and vehicle expense rules.
- IRS — Standard Mileage Rates for 2025Official 2025 rates: 70¢ business, 21¢ medical/moving, 14¢ charity.
- IRS — Standard Mileage Rates for 2026Official 2026 rates: 72.5¢ business, 20.5¢ medical/moving, 14¢ charity.
- Schedule C (Form 1040) — Profit or Loss From BusinessSelf-employed business vehicle expenses (Line 9).