| First half, 72.5 cents | 6,000 miles × $0.725 | $4,350 |
| Second half, 76 cents | 6,000 miles × $0.76 | $4,560 |
| Worth, at 27% | $8,910 × 27% | $2,406 |
- Using 72.5 cents for the whole year would give $8,700 — $210 less. Using 76 cents would give $9,120, which is $210 too much.
- This is why an undated log cannot be priced: the correct figure depends on which side of 30 June each trip fell.
- Parking and tolls are deducted separately — they are not inside the standard rate.
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The figures this uses
| Figure | 2026 | Source |
|---|---|---|
| 2026, January 1 to June 30 | 72.5 cents per mile | irs.gov |
| 2026, July 1 to December 31 | 76 cents per mile | irs.gov |
| 2025, whole year | 70 cents per mile | irs.gov |
How the calculation works
The standard mileage rate is a single figure per mile that stands in for the whole cost of running a car: fuel, repairs, depreciation and the rest. For 2026 it changed part way through the year, so the calculator asks for your business miles in two halves.
- First half. Business miles driven from January 1 to June 30, at 72.5 cents a mile.
- Second half. Business miles driven from July 1 to December 31, at 76 cents a mile.
- The deduction. The two added together. It goes on Schedule C, line 9, as car and truck expenses.
- What it is worth. The deduction multiplied by the combined rate you enter, a rough figure for income tax and self-employment tax together, to show what the miles save you in tax.
The result also shows what a single rate for the year would have given. The difference is the reason a log needs dates as well as miles: a log that says "12,000 miles" and nothing else cannot be priced for 2026 at all.
What it leaves out
- Parking and tolls, which you deduct separately.
- The actual expense method. If your costs are high, actual expenses can be worth more than the standard rate. The mileage or actual costs calculator compares the two.
- The first-year rule. The standard rate is available for a car only if you chose it in the first year the car was used for business. See the first-year choice.
- Commuting, which is never deductible, however many miles it is. See the first mile.
Whatever the method, the deduction rests on the log: the date, the miles and the business purpose of each trip. The mileage log sets out what the IRS expects it to show.
Common questions
Why are there two rates for 2026?
Can I just use one rate for the whole year?
Are parking and tolls included in the rate?
Does driving from home to my first client count?
This calculator is for educational purposes only and does not constitute tax, legal, or financial advice. It covers United States federal tax and simplifies in the ways noted beside each result. Consult a qualified tax professional about your situation.