Can You Deduct Your Mileage? 2026 Rules and Rates

Whether you can deduct the miles you drive depends on why you drive them. Here are the 2026 rates and who qualifies.

The 2026 standard mileage rates

The IRS raised several rates in the middle of the year, so two sets of numbers apply:

Purpose	Jan 1 to Jun 30	From Jul 1
Business	72.5 cents	76 cents
Medical	20.5 cents	23.5 cents
Moving (limited groups)	20.5 cents	23.5 cents
Charitable	14 cents	14 cents

Use the rate that applies on the date you drove. A mileage log with dates makes this easy.

Who can deduct what?

Self-employed people and business owners. Business driving is deductible. That includes trips from your office or home to a client, a job site, or a supplier. Commuting from home to a regular workplace doesn’t count.

Employees. If you’re an employee, you generally can’t deduct unreimbursed work mileage. That rule is now permanent. If your employer reimburses you under an accountable plan, the reimbursement isn’t taxable to you.

Medical trips. Driving to and from medical care can be deducted as a medical expense, but only if you itemize and only the part of your total medical costs above 7.5% of your adjusted gross income.

Charitable driving. If you drive for a charity and aren’t reimbursed, you can deduct it as a charitable gift if you itemize. For 2026, only giving above 0.5% of your adjusted gross income counts.

Moving. Only certain active-duty military members and certain intelligence community members can deduct moving mileage.

Standard rate or actual costs?

You can use the standard rate or track actual vehicle costs, such as gas, repairs, and insurance. With the standard rate, you can still deduct parking and tolls on top. Either way, you need records. The business rate is higher than the others because it includes depreciation, which the medical and charitable rates do not.

Keep a log

Without records, the IRS can disallow a deduction even if you drove every mile. For each trip, note:

The date
Miles driven
Where you went
Why you went

A free app or even a simple notebook in your glove box works. Start now and the log will be ready in April.

One more vehicle deduction

If you bought a new vehicle for personal use with a loan taken out after 2024, you may be able to deduct some of the loan interest. See our guide to the new and temporary tax changes.

Questions?

Book a call with FlowTex to ask which method fits your situation.

Sources

This article is general information, not tax advice. Talk to a qualified professional about your situation.