How the US mileage calculation works
For business mileage, the 2026 IRS rate is 72.5 cents per mile for January 1 through June 30 and 76 cents for July 1 through December 31. Medical and eligible moving mileage use 20.5 cents in the first half and 23.5 cents in the second. Charitable mileage remains 14 cents throughout 2026. The 2025 rates are 70 cents for business, 21 cents for medical or eligible moving, and 14 cents for charitable travel.
For a single period, amount = qualifying miles × cents per mile ÷ 100. The full-year 2026 option calculates each half separately, then adds the dollar amounts. Do not average the two rates or apply the later rate to all your annual miles. An entered reimbursement is compared with the standard-mileage amount; the positive difference shown does not establish a deductible expense.
Worked example with both 2026 rates
Suppose you have 1,000 qualifying business miles from January–June 2026 and 1,000 from July–December. The first half gives $725.00 and the second gives $760.00, making a standard-mileage amount of $1,485.00. If you already received $1,000.00 in reimbursement, the amount above that reimbursement is $485.00 before any eligibility assessment.
Eligibility, records and what the estimate excludes
The IRS standard mileage method is optional and has eligibility restrictions. Ordinary commuting is generally personal travel. Most employees cannot turn an unreimbursed mileage difference into a federal deduction; special categories and other conditions apply. Medical and charitable deductions also have their own rules. This tool does not calculate taxable income, tax savings, state-law reimbursement rights or the actual-expense alternative.
Eligible moving mileage is narrowly defined. IRS Notice 2026-10 includes qualifying active-duty military moves under orders and certain intelligence-community relocations after December 31, 2025. The 2025 mode should be used only where that year's moving-expense rules permit the deduction. Selecting the moving purpose does not confirm that your move qualifies.
Keep a contemporaneous log showing journey dates, distances and purposes. Separate the two 2026 rate periods in your records. Miles here are international miles; the inline kilometre converter uses 1 mile = 1.609344 km and rounds the entered miles to one decimal place. Retain the original log if you need greater precision. IRS rates were last checked on October 27, 2026.
For HMRC approved rates and UK tax years, use the UK mileage calculator.
For other distance measurements, use the unit converter.
Inputs for the US mileage calculator
Mileage period
Choose the full 2026 year to enter both halves separately, a single 2026 half-year, or the 2025 year.
Qualifying mileage purpose
Choose business, medical, charitable or eligible moving travel. Check the IRS eligibility rules for your situation.
Miles in each period
Enter only qualifying miles for the dates shown. The full-year 2026 option requires separate first-half and second-half totals.
Reimbursement already received
Payments already received for the entered mileage. The comparison is informational and does not decide your deduction or tax liability.
CALCULATOR QUESTIONS
US mileage calculator questions
What is the IRS business mileage rate in 2026?
It is 72.5 cents per mile for January–June and 76 cents for July–December. Use the rate applicable to each journey's period.
Can I use one rate for all of 2026?
No, when your qualifying travel spans both rate periods you should calculate each period separately. The full-year option does that addition for you.
Is this my tax refund?
The result is a standard-mileage dollar amount. Tax deductions, eligibility, reimbursements and tax savings depend on your circumstances and are not determined here.
Does every moving trip qualify?
No. Moving-expense deductions are restricted, including qualifying military moves and, under the 2026 notice, certain intelligence-community relocations. Review the applicable IRS rules.