A simple July to December trip total.
1,250 business miles × $0.76 = $950.00.
Mileage Reimbursement Calculator
Turn your miles into a reimbursement or deduction at the 2026 IRS rates, with the July 1 rate change handled for you.
Results
Enter your numbers to see the results.
| Period | Miles | Rate | Amount |
|---|
- Mileage total
- Parking and tolls
- Total reimbursement / deduction
- Employer paid
- Gap vs IRS rate
- Effective rate per mile
Estimate only, not tax or legal advice. The IRS rates are optional for employers, and the actual-expense method can give a different deduction. Check IRS Publication 463 or ask a tax professional before you file.
Last reviewed: October 28, 2026
Enter your miles and pick what the trip was for. You'll get the amount at the official 2026 IRS standard mileage rate, plus parking and tolls. The IRS raised the business and medical rates on July 1, 2026, so a year of driving can't be priced at one rate. Choose "both halves" and each half of the year uses the rate that applied to it. If your employer paid you a different amount, add it and the tool shows the gap.
How to use it
- Pick the purpose: business, medical, moving (military and intelligence-community only), charity, or your own rate.
- Pick the period: January to June, July to December, or both halves. Both halves gives you a separate miles box for each.
- Enter your miles as a total, as odometer readings (start and end), or as miles per trip times the number of trips. Switch on round trip to double each trip.
- Add parking and tolls. They're added on top of the mileage amount.
- Optional: enter what your employer paid to see how it compares with the IRS rate.
The 2026 IRS rates
| Purpose | Jan 1 to Jun 30, 2026 | Jul 1 to Dec 31, 2026 |
|---|---|---|
| Business | 72.5¢ per mile | 76¢ per mile |
| Medical | 20.5¢ per mile | 23.5¢ per mile |
| Moving (active-duty military and certain intelligence-community members) | 20.5¢ per mile | 23.5¢ per mile |
| Charity | 14¢ per mile | 14¢ per mile |
The charity rate is set by law (IRC §170(i)), so the IRS can't change it mid-year. The others come from IRS Notice 2026-10 (the January rates) and Announcement 2026-11 (the July rates). Sources: the IRS standard mileage rates page, Notice 2026-10 and the IRS 2026 business-rate news release.
How it works
Each half of the year is its own line: miles times that half's rate, rounded to the cent. The total is the two rounded lines plus your parking and tolls.
- Amount = miles × rate, rounded half-up to the cent for each period.
- Total = both period amounts + parking and tolls.
- Odometer miles = end reading − start reading.
- Gap = total − what your employer paid.
- Effective rate per mile = mileage total ÷ total miles, rounded half-up to three decimals. Parking and tolls aren't included.
The tool never averages the two rates. If you drove 3,417.6 miles before July and 2,288.3 after, each batch is priced at its own rate.
Worked examples
A year split across the rate change.
3,417.6 business miles from January to June at $0.725 is $2,477.76. 2,288.3 miles from July to December at $0.76 is $1,739.108, which rounds to $1,739.11. Total: $4,216.87. Across all 5,705.9 miles, that's an effective rate of $0.739 a mile. Pricing all 5,705.9 miles at the lower January rate would have missed about $80 of the deduction.
Medical trips plus parking.
312 miles × $0.235 = $73.32. Add $18.50 for parking: $91.82.
Charity driving.
87.5 miles × $0.14 = $12.25, plus $6.00 in tolls: $18.25. The rate is the same in both halves.
Using your own rate.
An odometer that went from 45,210.4 to 45,388.9 is 178.5 miles. At a company rate of $0.655, that's 116.9175, shown as $116.92.
The effective rate.
100 business miles in each half is $72.50 + $76.00 = $148.50 for 200 miles, an effective rate of $0.7425, shown as $0.743 per mile. Add $20 of parking and your total becomes $168.50, but the effective rate stays $0.743 because it covers mileage only.
A half-cent that rounds up.
37 business miles in the first half at $0.725 is exactly $26.825, so the tool shows $26.83. Some spreadsheets show $26.82 here because of how they store decimals.
Checking your employer.
You drove 1,250 business miles from July to December and your employer paid $750.00, which is 60¢ a mile. The IRS amount is $950.00, so you were under-reimbursed by $200.00.
Moving for the military.
1,140 miles from January to June at $0.205 is $233.70. 260 miles from July to December at $0.235 is $61.10. Total: $294.80.
Business miles at a glance (July to December 2026, 76¢)
| Miles | Amount |
|---|---|
| 100 | $76.00 |
| 500 | $380.00 |
| 1,000 | $760.00 |
| 5,000 | $3,800.00 |
| 10,000 | $7,600.00 |
Who can deduct mileage, and who can't
- Self-employed and gig workers can deduct business miles on Schedule C, using the standard rate or actual expenses.
- Employees who are reimbursed by an employer can receive the IRS rate tax-free under an accountable plan. Employees who aren't reimbursed generally can't deduct the difference. Under the 2025 tax law (the One Big Beautiful Bill Act), unreimbursed employee travel is permanently not deductible as a miscellaneous itemized deduction. The exceptions are Armed Forces reservists, fee-basis state or local officials, qualifying performing artists and eligible educators.
- Medical mileage counts only as part of your medical expenses above the IRS floor, if you itemize.
- Moving mileage is only for active-duty Armed Forces members moving under orders and, starting in 2026, certain intelligence-community members.
- Charity mileage is for driving you do for a qualified charity, not for getting yourself to a volunteer job you don't need to travel for.
FAQ
What is the 2026 IRS mileage rate?
For business driving it's 72.5 cents a mile through June 30 and 76 cents a mile from July 1 through December 31. Medical and military moving mileage is 20.5 cents, then 23.5 cents. Charity mileage is 14 cents all year.
Why are there two business rates for 2026?
The IRS raised the rates partway through the year, which it has done only a few times before, most recently in 2022. The rate that applies depends on when the driving happened. For an employer's allowance, the date it was paid matters too. Use the "both halves" option when your year crosses July 1.
Does my employer have to reimburse me at the IRS rate?
No. Federal law doesn't require employers to use the IRS rate, and it doesn't require them to reimburse mileage at all, with one exception: for non-exempt workers, unreimbursed vehicle costs can't push pay below the federal minimum wage. California is different. Labor Code §2802 requires employers to reimburse necessary business expenses, and the state labor agency treats the IRS rate as a reasonable starting point rather than a guarantee. Texas has no general state law requiring private employers to reimburse mileage, so it comes down to your employer's policy or your agreement. The IRS rate is federal, so the calculator works the same in every state.
Is mileage reimbursement taxable?
Under an accountable plan, reimbursing up to the IRS rate isn't taxable to you. If your employer pays more than the IRS rate, the extra can count as taxable wages. If there's no accountable plan, the whole payment may be taxed as wages.
Can I deduct the gap if my employer pays less than the IRS rate?
Usually not if you're a W-2 employee. The old miscellaneous deduction for unreimbursed employee expenses is gone for good, with a few exceptions listed above. Self-employed people deduct their business miles directly.
Should I use the standard rate or actual expenses?
The standard rate is simpler: miles times a rate, with no receipts for gas, repairs or insurance. Actual expenses can be worth more for a costly or heavily used vehicle, but you track every cost. Parking and tolls can be added in either case. IRS Publication 463 explains both methods and the rules about choosing one in the first year.
What records do I need?
A mileage log with the date, the starting point and destination, the business purpose and the miles for each trip, or an odometer reading at the start and end of the year plus a log for business trips. The IRS can ask for it.
Does commuting count?
No. Driving between home and your regular workplace is personal, even if it's long. Trips between work locations, or from home to a client when home is your main place of business, can count.
How do I find the mileage rate for a past year or for next year?
The IRS publishes the rate for each year on its standard mileage rates page. The 2027 rates usually come out in December, and this tool will be updated then.