Updated January 2026
2026 IRS Standard Mileage Rate: $0.70 Per Mile
The IRS has set the 2026 standard mileage rate at $0.70 per mile for the business use of a personal vehicle. For self-employed individuals, freelancers, and 1099 contractors, this is one of the most straightforward deductions available — no receipts for gas, oil, or repairs required.
2026 Standard Mileage Rate
Business use of personal vehicle
Source: IRS Revenue Procedure 2025-XX
2026 Mileage Rate by Purpose
The IRS sets different mileage rates depending on the purpose of the drive. Only the business rate applies to self-employed individuals claiming a deduction on Schedule C.
| Purpose | Rate per Mile |
|---|---|
| Business (self-employed) | $0.70 |
| Medical / Moving (active military only) | $0.21 |
| Charitable | $0.14 |
Note: The medical/moving rate applies only to active-duty military members for qualifying moves. Charitable mileage is set by statute and rarely changes.
Mileage Deduction Calculator
Enter your total business miles to instantly see your estimated mileage deduction at the 2026 rate of $0.70/mile.
For a full tax calculation including income tax and quarterly payments, use our Tax Deductions Calculator.
Historical IRS Mileage Rates
The IRS adjusts the standard mileage rate periodically to reflect changes in fuel costs, vehicle depreciation, and other factors. Here is a look at recent years:
| Year | Business Rate | Medical / Military | Charitable |
|---|---|---|---|
| 2026 | $0.70 | $0.21 | $0.14 |
| 2025 | $0.70 | $0.21 | $0.14 |
| 2024 | $0.67 | $0.21 | $0.14 |
| 2023 | $0.655 (H2) / $0.585 (H1) | $0.22 (H2) / $0.18 (H1) | $0.14 |
| 2022 | $0.625 (H2) / $0.585 (H1) | $0.22 (H2) / $0.18 (H1) | $0.14 |
H1 = January–June; H2 = July–December. Mid-year rate adjustments occurred in both 2022 and 2023 in response to fuel price volatility.
What Qualifies as Business Mileage
Not every mile you drive is deductible. The IRS distinguishes between business driving and personal or commuting trips. Here is a quick reference:
Deductible Business Miles
- ✓ Traveling to client or customer locations
- ✓ Going to business meetings
- ✓ Bank trips for business purposes
- ✓ Office supply store runs
- ✓ Travel between two work locations
- ✓ First trip from home to first client (if you have a qualifying home office)
Non-Deductible Miles
- ✗ Commuting from home to a regular workplace
- ✗ Personal errands
- ✗ Grocery runs (even if you occasionally discuss work)
- ✗ First trip from home to first client (without a home office)
Standard Mileage vs. Actual Expense Method
Self-employed taxpayers can choose between two methods for deducting vehicle costs. You must choose one method per vehicle, per year.
| Standard Mileage | Actual Expense | |
|---|---|---|
| Rate / Basis | $0.70 per business mile | Actual costs (gas, insurance, repairs, depreciation) |
| Recordkeeping | Miles only (date, destination, purpose) | All receipts + mileage log for business % |
| Depreciation included | Yes — built into the rate | Separate (Section 179, MACRS, or straight-line) |
| Best for | Most drivers; high-mileage, fuel-efficient vehicles | High-cost vehicles with significant actual costs |
| Switching rules | Must elect in first year of business use; limited switching later | Can switch to actual from standard (with limits) |
IRS Mileage Log Requirements
The IRS requires contemporaneous records — meaning you should record each trip at or near the time it occurs, not reconstruct it at year-end. A valid mileage log must include:
Recommended Mileage Tracking Apps
Maintaining a paper log is valid but time-consuming. Several mobile apps automate tracking using your phone's GPS:
- MileIQ — Automatic drive detection with one-swipe classification
- Everlance — Free tier available; integrates with expense reporting
- TripLog — Detailed IRS-compliant reports; supports multiple vehicles
These apps are mentioned as examples only. SelfEmployTax.com does not endorse any specific product.
How to Claim the Mileage Deduction
As a self-employed person, you report your mileage deduction on Schedule C (Form 1040), Part II, Line 9 — Car and Truck Expenses. Here is the process:
- Total your business miles for the year from your mileage log.
- Multiply by $0.70 (the 2026 standard mileage rate) to get your deduction amount.
- Complete Part IV of Schedule C — you must answer questions about the vehicle (date placed in service, total miles, etc.) even when using the standard mileage method.
- Enter the deduction on Line 9 of Schedule C, Part II.
- The deduction reduces your net profit, which in turn reduces both your income tax and your self-employment tax base.
You must elect the standard mileage rate in the first year the vehicle is placed in service for business. If you use actual expenses in year one, you generally cannot switch to standard mileage for that vehicle in future years.
If you claimed MACRS depreciation (accelerated depreciation) on the vehicle in any prior year, you cannot switch to the standard mileage rate. You are locked into the actual expense method for the life of that vehicle.
Mileage Rate FAQs
Track Your Mileage Deductions
Use our full tax deductions calculator to see how mileage and other deductions reduce your total tax liability.
Open Tax Deductions Calculator →View the official IRS Revenue Procedure for 2026 mileage rates:
IRS Standard Mileage Rates ↗