Mileage Reimbursement Calculator 2026
Calculate IRS standard mileage reimbursement for business, medical, or charity driving. Uses official 2026 rates.
The 2026 IRS standard business mileage rate is 70 cents per mile. For 1,200 business miles, reimbursement is $840 tax-free. Employers may reimburse more than the IRS rate, but amounts above are considered taxable wages. Employees using a personal vehicle for business can deduct actual expenses or the standard rate on Schedule C.
2026 IRS Mileage Rates
The IRS standard mileage rate is the per-mile amount the IRS considers reasonable for auto expenses. For 2026, the business rate is 70 cents per mile.
Who Can Use the Standard Mileage Rate?
- Self-employed / freelancers: Deduct on Schedule C
- Employees: Reimbursed by employer — not taxable if at or below IRS rate
- Small business owners: Deduct on business return
- Payroll Taxes Guide
- Overtime Rules
- Tax Withholding Guide
Standard Mileage vs Actual Expense Method
You can choose the standard mileage rate (simple — just track miles) or the actual expense method (track gas, insurance, depreciation, repairs). The standard rate is simpler; the actual method can be larger if you drive a high-cost vehicle with lots of business use. You must choose the standard rate in year 1; you can switch to actual later but can't switch back to standard for that vehicle.
Mileage Log Requirements
The IRS requires a written record (contemporaneous log) for each trip: date, destination, business purpose, and miles. A mileage tracking app (MileIQ, Everlance, TripLog) is the easiest way to stay compliant.