Drive your own car for work and the IRS lets you — or your employer — value every mile at a standard rate: no fuel receipts, no depreciation schedules, just miles × rate. The same system covers medical and charitable driving at their own rates.
This free mileage reimbursement calculator uses official IRS standard rates by year (2024–2026, including the 2026 mid-year business-rate change), handles business, medical and charity miles separately, and supports custom employer rates. Results update instantly in your browser.
IRS standard rates · business / medical / charity
Enter at least 1 mile in any category.
IRS standard mileage rates shown. Commuting (home ↔ regular workplace) is not reimbursable. Keep a contemporaneous log: date, destination, purpose, odometer readings. Estimates only — confirm current rates at irs.gov; not tax advice.
How to Use This Calculator
- Select the tax year — rates update automatically (2026 is split: Jan–Jun vs Jul–Dec).
- Enter miles for business, medical and charity driving.
- Or pick a custom rate if your employer reimburses above or below the IRS standard.
- Click Calculate Reimbursement for per-category amounts, the total, and a visual breakdown.
Mileage reimbursement formula
Computed separately for business, medical and charity miles, then summed.
Worked example
500 business miles in 2026 (Jul–Dec) at $0.76/mi:
500 × $0.760 = $380.00
Mixed example (2024 rates: business $0.67, medical $0.21, charity $0.14):
50 biz + 30 medical + 100 charity = $33.50 + $6.30 + $14.00 = $53.80
IRS mileage rules worth knowing
- 2026 rates: business $0.725/mi (Jan–Jun) then $0.76/mi (Jul–Dec); medical $0.205/$0.235; charity flat $0.14/mi (set by statute).
- Commuting doesn’t count: home ↔ regular workplace is personal, not reimbursable — but home ↔ temporary work sites generally does.
- Log it contemporaneously: date, destination, business purpose and odometer readings — reconstructed logs fail audits.
- Above-IRS reimbursements are taxable wages on the excess; below-IRS is fine and common.
IRS Standard Mileage Rates by Year
| Year | Business | Medical / moving | Charity |
|---|---|---|---|
| 2026 | 72.5¢ (Jan–Jun), then 76¢ (Jul–Dec) | 20.5¢, then 23.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
Two patterns are worth noticing. The charity rate has sat at 14¢ for decades because Congress fixed it in statute instead of indexing it. And mid-year changes, like the one in 2026, happen when fuel and vehicle costs move sharply — which is why this calculator asks which half of 2026 your miles fall in.
Frequently Asked Questions
What is the IRS mileage rate for 2026?
Business: $0.725/mile for January–June, rising to $0.76/mile for July–December. Medical: $0.205 then $0.235. Charity: $0.14 all year. This calculator applies the correct rate automatically by period.
Is commuting tax deductible?
No. Driving between home and your regular workplace is commuting — a personal expense. Driving from home to a temporary work location, or between work sites, generally qualifies as business mileage.
What records does the IRS require?
A contemporaneous log with the date, destination, business purpose and miles (odometer readings) for each trip. Apps like MileIQ or Everlance automate this; a notebook works if kept daily.
Can I deduct medical mileage?
Yes, if you itemize medical expenses: driving for medical care counts at the medical rate ($0.205/$0.235 per mile in 2026), alongside parking and tolls, subject to the 7.5%-of-AGI floor.
Why is the charity rate only 14 cents?
It is fixed by statute (not indexed to inflation), unlike business and medical rates which the IRS adjusts annually for fuel and vehicle costs.
What if my employer pays more than the IRS rate?
The excess over the IRS standard rate is treated as taxable wages. Payments at or below the rate under an accountable plan are tax-free reimbursements.
Can I claim parking fees and tolls on top of the mileage rate?
Yes. The standard mileage rate covers the car’s operating costs, but business-related parking fees and tolls are deductible (or reimbursable) on top of it. Keep the receipts — unlike mileage, these are claimed as exact amounts, not estimates.
Final Thoughts
Every figure on this page was computed live by the tool above — try your own numbers and see how the math responds.
Turn miles into dollars in seconds — calculate above, then check our other free work-and-money calculators.