Mileage Reimbursement Calculator

For 2026 the IRS raised the rates mid-year. From January 1 to June 30: 72.5¢ per mile for business use and 20.5¢ for medical purposes and eligible military moving. From July 1 to December 31: 76¢ for business and 23.5¢ for medical and moving. The charitable rate is 14¢ all year. The business rate was 70¢ in 2025.

Standard mileage is simpler and works for most people: multiply business miles by the IRS rate. Actual expenses lets you deduct gas, depreciation, insurance, repairs, and lease payments based on the business-use percentage of your vehicle. To use standard mileage, you generally must elect it the first year the vehicle is in service.

Not on a federal return for most employees. Self-employed people on Schedule C, statutory employees, and a few employee categories with specific federal exceptions may still be able to claim mileage. Some states do allow employee mileage deductions on the state return.

Driving between two work locations, to client meetings, to job sites, to the bank or post office for business, and similar trips. Commuting from home to your regular workplace is not deductible. Travel from a qualified home office to other work locations generally is.

A contemporaneous mileage log: date, starting and ending location, business purpose, and miles for each trip. The IRS does not accept reconstructed logs created at audit time. Apps like MileIQ and the odometer reading at the start and end of the year are common practical solutions.

Not necessarily. Private employers can set any reimbursement rate they want. Reimbursements at or below the IRS rate under an "accountable plan" are tax-free; amounts above the IRS rate may be treated as taxable wages. Use the custom rate field above to model your employer's policy.