● Money & small business
The 2026 mileage rate changed on July 1: how to split your miles, with a table
For 2026 the IRS set the business standard mileage rate at 72.5 cents a mile, then raised it to 76 cents for driving on or after July 1, 2026, citing higher fuel prices. The medical rate went from 20.5 to 23.5 cents at the same time; the charity rate stays at 14 cents, which is set by law. (Sources: the IRS standard mileage rates page and its 2026 announcement on irs.gov.) So a 2026 mileage deduction has two parts, and each mile counts at the rate for the date you drove it. All figures below use the same rates and rounding as our mileage log spreadsheet and the free mileage deduction calculator.
Deduction by annual business miles (driven evenly through the year)
| Business miles in 2026 | Split correctly | All at 76¢ | All at 72.5¢ | Same miles in 2025 (70¢) |
|---|---|---|---|---|
| 5,000 | $3,712.50 | $3,800.00 | $3,625.00 | $3,500.00 |
| 10,000 | $7,425.00 | $7,600.00 | $7,250.00 | $7,000.00 |
| 12,000 | $8,910.00 | $9,120.00 | $8,700.00 | $8,400.00 |
| 15,000 | $11,137.50 | $11,400.00 | $10,875.00 | $10,500.00 |
| 20,000 | $14,850.00 | $15,200.00 | $14,500.00 | $14,000.00 |
| 25,000 | $18,562.50 | $19,000.00 | $18,125.00 | $17,500.00 |
With miles spread evenly, using 76 cents for the whole year overstates the deduction by 1.75 cents a mile, $210 at 12,000 miles; using 72.5 cents understates it by the same amount. Compared with 2025, the same 12,000 miles are worth $510 more.
Why the dates matter
The split depends on when you drove, not on half the year's miles. At 12,000 business miles, 4,000 in the first half and 8,000 in the second give $2,900.00 + $6,080.00 = $8,980.00; the other way round, 8,000 then 4,000, give $5,800.00 + $3,040.00 = $8,840.00. That's why a mileage log records the date of every trip: the rate follows the date, and the IRS expects records made at or near the time of each trip, with the date, where you went, the business purpose and the miles.
Medical and charity miles
Medical miles also split: 300 in each half of 2026 come to $61.50 + $70.50 = $132.00. They count only as part of itemized medical expenses. Charity miles are 14 cents all year, again only if you itemize.
Keeping it straight
If you already track 2026 trips in a spreadsheet with a single rate, the fix is to price trips before July 1 at 72.5 cents and trips from July 1 at 76 cents. Our mileage log does it automatically: each trip picks up the rate in effect on its date from a small rates table, which you can extend when the IRS announces 2027 rates. Business parking and tolls are deductible on top of the mileage rate. Not tax advice.