Business mileage deduction: 2026 IRS rates and records to keep

The IRS business standard mileage rates are 72.5 cents per mile for January 1–June 30, 2026, and 76 cents per mile for July 1–December 31, 2026.

Keep dates in your mileage log so trips use the applicable period's rate. Our public calculator accepts separate totals for each half of 2026 and rounds the combined hypothetical amount once to the nearest cent; it does not establish eligibility or prepare a filed return.

The standard mileage method is optional. Some taxpayers may need to compare it with actual vehicle expenses, and eligibility can depend on prior choices and vehicle-use facts.

Mileage records should help show when and why a trip was business-related, not just that a vehicle moved.

For self-employed workers, useful records often include the trip date, destination or route, business purpose, distance, tolls or parking, and related receipts when applicable.

Vehicles are often used for both business and personal trips. The business portion needs to be separated from personal use before a deduction is reviewed.

IRS Publication 463 explains travel, transportation, car expenses, deductible expenses, reporting, and the records needed to prove expenses.

Cadus helps users keep mileage records, vehicle expenses, receipts, deduction summaries, and tax reports closer to the rest of their business finances.

For drivers and mobile service businesses, that means fuel, parking, tolls, repairs, income, invoices, and business expenses can be reviewed together before tax time.