How to calculate mileage for taxes
If you drive for work, every business mile is worth money back at tax time. Here are the current IRS standard mileage rates, the four facts every valid mileage log needs, and the step-by-step math to figure your deduction — without guessing.
Current IRS standard mileage rates
The IRS sets a cents-per-mile rate each tax year. Multiply your deductible miles in each category by that year's rate. Business driving uses the highest rate; medical, moving and charitable miles each carry their own lower rate.
| Tax year | Business | Medical / Moving | Charitable |
|---|---|---|---|
| 2026 | 70¢/mi | 21¢/mi | 14¢/mi |
| 2025 | 70¢/mi | 21¢/mi | 14¢/mi |
| 2024 | 67¢/mi | 21¢/mi | 14¢/mi |
Rates are cents per mile. The 2026 business rate matches 2025; it rose from 67¢ in 2024. Always confirm the current figure on the IRS standard mileage rate announcement before filing.
See full IRS mileage rate history and calculatorA quick example
Suppose you drove 5,000 business miles, 300 medical miles and 200 charitable miles in 2026.
What a valid mileage log needs
IRS Publication 463 wants four facts on every business trip, recorded at or near the time you drive. Miss any one and a deduction can be disallowed — which is why a contemporaneous log beats a reconstructed one.
Date
The calendar date each trip happened. Closely spaced dates show contemporaneous recording, which the IRS prefers.
Destination
Where you drove. The destination plus your starting point is enough to establish the route and the business connection.
Business purpose
The reason for the trip — a client meeting, a supply run, a property turnover. This is the detail that makes a mile deductible.
Miles driven
The distance traveled, recorded at or near the time of the trip from your odometer or a navigation app.
Step by step
- 1
Record each trip contemporaneously
Log the date, destination, business purpose and miles at or near the time you drive. A reconstructed log from memory is far weaker with the IRS than one kept as you go.
- 2
Separate business from personal miles
Only business miles are deductible at the business rate. Commuting from home to a regular workplace is personal and not deductible, but driving between work sites, to clients, or for errands is business.
- 3
Multiply deductible miles by the IRS rate
For each purpose category, multiply that year's miles by the standard mileage rate for that category. Business miles use the business rate; medical, moving and charitable miles each use their own lower rate.
- 4
Add the categories for your total deduction
Sum the per-category amounts. That total is your standard mileage deduction for the year, reported on Schedule C for self-employed filers, Schedule E for rental property, or Form 2106 for some employees.
- 5
Keep the log for at least three years
The IRS generally has three years to audit a return, so retain your mileage records — and a backup copy — for at least that long after you file.
Standard mileage rate vs. actual expenses
The standard mileage rate is the simpler path: miles × rate, done. The actual expense method totals gas, maintenance, insurance, registration and depreciation, then applies your business-use percentage. You must pick the standard rate in the first year a vehicle is placed in service to keep the option to switch later — choosing actual expenses first generally locks that vehicle into actual expenses.
Log by voice, deduct with confidence
MileWise captures the date, destination, business purpose and miles on every trip — the four facts the IRS asks for — applies the correct rate per purpose category, and hands your accountant a tax-ready export. No spreadsheet, no reconstruction, no lost miles.
- Voice, odometer-photo or manual entry
- Per-category deduction math with current IRS rates
- CSV and email exports for Schedule C, E or Form 2106
Mileage deduction questions
What is the IRS standard mileage rate for 2026?
For 2026 the IRS standard mileage rate is 70 cents per business mile, 21 cents per mile for medical or moving purposes, and 14 cents per mile for charitable driving. The business rate is the same as 2025; it rose from 67 cents in 2024.
How do I calculate my mileage tax deduction?
Multiply your deductible business miles by the IRS standard mileage rate for that tax year. For example, 5,000 business miles in 2026 at 70 cents per mile equals a $3,500 deduction. Repeat for medical, moving and charitable miles at their own rates, then add the amounts together.
Can I deduct commuting miles?
No. Miles from home to your regular workplace are commuting and are not deductible. Miles driven between job sites, to clients, to a temporary work location, or for business errands are deductible business miles.
What records does the IRS need for a mileage deduction?
IRS Publication 463 asks for the date, destination, business purpose and miles for each trip, recorded at or near the time of travel. A mileage log with those four facts per trip — plus supporting receipts — satisfies the substantiation requirement.
Should I use the standard mileage rate or actual expenses?
The standard mileage rate is simpler: multiply miles by the rate. The actual expense method adds gas, maintenance, insurance, registration and depreciation, apportioned by business-use percentage. If you use the standard rate in the first year a vehicle is in service, you can switch methods later; choosing actual expenses first locks you in.
Can short-term rental hosts deduct mileage?
Yes. If you materially participate in your short-term rental, mileage driven for the activity — supply runs, turnovers, maintenance, guest calls and property check-ins — is deductible as a business expense. Tag each trip with its rental purpose and keep the four required facts.
This guide explains how the IRS standard mileage method works for general education. It is not tax advice. Rates change yearly and rules depend on your filing situation — confirm the current rate and consult a tax professional before filing.