Mileage Reimbursement Calculator
Enter your miles driven for business, medical, and charity purposes to get your total IRS mileage reimbursement or tax deduction. The calculator uses the official 2026 IRS standard mileage rate of 72.5 cents per mile for business and lets you switch to any year back to 2020, enter a custom employer rate, or add a round-trip count. Results update instantly, and a full breakdown panel shows every line of the math.
How the IRS mileage reimbursement rate works
The IRS publishes a standard mileage rate each year (and sometimes mid-year) that taxpayers and employers can use instead of tracking every actual vehicle expense. For 2026, the business rate is 72.5 cents per mile, up from 70 cents in 2025. To calculate your reimbursement, simply multiply the miles driven by the applicable rate: 500 business miles x $0.725 = $362.50. Three categories exist: business (the highest rate), medical/moving (for active-duty military only after 2017), and charity (a lower, congressionally fixed rate of 14 cents). You cannot mix actual expenses and the standard rate for the same vehicle in the same year.
What qualifies as deductible or reimbursable mileage
Business miles include driving to client meetings, between multiple work locations, to pick up supplies, or any trip that is ordinary and necessary for your trade or business. Commuting from your home to your main workplace is never deductible, no matter the distance. Medical miles cover trips to a doctor, hospital, or other medical facility for yourself or a qualifying dependent; the round-trip distance counts. Charity miles are those driven while volunteering for a qualified 501(c)(3) organization on behalf of that organization, not personal travel to a volunteer event. Self-employed taxpayers deduct business miles on Schedule C or Schedule F; employees lost the unreimbursed employee expense deduction from 2018 through 2025 under the Tax Cuts and Jobs Act.
Keeping a valid mileage log
The IRS requires a contemporaneous mileage log for any mileage claim. Each entry should include the date, the origin and destination (address or at least city), the business purpose of the trip, and the odometer reading at the start and end. "Contemporaneous" means recorded at or near the time of the trip, not reconstructed months later from memory. Paper logs, spreadsheets, and smartphone apps such as Everlance, MileIQ, and Stride all satisfy this requirement. In an audit, the burden of proof is on the taxpayer, and estimates without supporting records are routinely disallowed.
Standard mileage rate vs. actual expense method
Instead of the per-mile standard rate, you may deduct your actual vehicle costs: gas, oil, tires, repairs, insurance, registration fees, and depreciation, prorated by the percentage of business use. This can produce a larger deduction for heavy drivers in expensive vehicles, but it requires detailed receipt tracking all year. You must choose one method per vehicle for the first year you use it for business. If you choose the standard mileage rate in year one, you can switch to actual expenses in later years; the reverse is not always allowed. For most employees and small-business owners, the standard rate is simpler and competitive. Run both calculations the first year to see which is better for your situation.
IRS Standard Mileage Rates by Year
| Tax year | Business (cents/mi) | Medical (cents/mi) | Charity (cents/mi) |
|---|---|---|---|
| 2026 | 72.5 | 20.5 | 14.0 |
| 2025 | 70.0 | 21.0 | 14.0 |
| 2024 | 67.0 | 21.0 | 14.0 |
| 2023 | 65.5 | 22.0 | 14.0 |
| 2022 (Jul-Dec) | 62.5 | 22.0 | 14.0 |
| 2022 (Jan-Jun) | 58.5 | 18.0 | 14.0 |
| 2021 | 56.0 | 16.0 | 14.0 |
| 2020 | 57.5 | 17.0 | 14.0 |
Official IRS standard mileage rates for each tax year. Charity rate has been fixed at 14 cents since 2011 by Congress. Medical rate for active-duty military moving equals the medical rate.
Frequently asked questions
What is the IRS mileage rate for 2026?
The IRS standard mileage rate for business use in 2026 is 72.5 cents per mile, effective January 1, 2026. The medical and military-moving rate is 20.5 cents per mile, and the charity rate is 14 cents per mile. The business rate increased by 2.5 cents from the 2025 rate of 70 cents.
Is employer mileage reimbursement taxable income?
Reimbursements paid at or below the IRS standard rate under an accountable plan are not taxable income to the employee and are not subject to FICA. An accountable plan requires a business connection, adequate accounting (a mileage log with business purpose), and the return of any excess advance. If your employer pays more than the IRS rate, the excess is taxable wages. Reimbursements under a non-accountable plan are always taxable regardless of rate.
Can I deduct mileage as a W-2 employee?
Generally no. The Tax Cuts and Jobs Act of 2017 suspended the miscellaneous itemized deduction for unreimbursed employee business expenses through 2025. For most W-2 employees, the only path to a mileage deduction is to have your employer reimburse you under an accountable plan. Certain job categories (Armed Forces reservists, fee-basis government officials, qualified performing artists, and educators for supply expenses) retain limited deductions; check IRS Publication 463 for specifics.
Does the mileage rate cover gas, or is it in addition to gas costs?
The standard mileage rate is an all-in rate. It is designed to cover gas, oil, maintenance, tires, insurance, registration, and the depreciation component of the vehicle. You cannot claim the standard mileage rate and then separately deduct fuel costs for the same miles. The only additional costs you can deduct alongside the standard rate are parking fees, tolls, and any interest on a car loan (for self-employed taxpayers).
What is the difference between the business and medical mileage rates?
The business rate is set by the IRS based on fixed and variable vehicle operating costs and is significantly higher (72.5 cents in 2026) than the medical rate (20.5 cents in 2026). The medical rate is calculated using only the variable portion of vehicle costs. To deduct medical mileage, you must itemize deductions on Schedule A, and your total unreimbursed medical expenses must exceed 7.5% of your adjusted gross income.
Can I use a different rate if my employer pays more or less than the IRS rate?
Yes. Employers are free to reimburse at any rate they choose. If they pay less than the IRS rate under an accountable plan, the difference is generally not deductible for W-2 employees (through 2025). Self-employed taxpayers can always claim up to the IRS standard rate on their return. This calculator includes a "Custom rate" option so you can enter your employer's actual per-mile rate.
Does the 2022 rate change affect my tax return?
Yes, 2022 had two different rates. The IRS raised the business rate mid-year: 58.5 cents per mile for trips taken January 1 through June 30, and 62.5 cents per mile for trips from July 1 through December 31. If you drove business miles in both halves of 2022, you need to calculate the two periods separately and add them together. This calculator has both 2022 half-year options in the year selector.