Standard Mileage

The standard mileage rate for 2026 is split into two time periods. From Jan. 1, 2026 to June 30, 2026, the rates are:

• 72.5 cents per mile for business miles driven
• 20.5 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations

From July 1, 2026 to Dec. 31, 2026, the rates are:

• 76 cents per mile for business miles driven
• 23.5 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations

The standard mileage rate for business cannot be used to claim an itemized deduction. Miscellaneous Itemized Deductions subject to 2% AGI floor have been permanently removed.

The moving expense deduction remains limited to qualifying active-duty members of the Armed Forces who move pursuant to military orders for a permanent change of station.