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The IRS recently announced (Announcement 2026-11) a midyear increase in certain standard mileage rates for the second half of 2026 due to rising fuel costs.
The standard mileage rates can be used by taxpayers to compute the deductible costs of operating an automobile for business, charitable, medical or moving expense purposes and for determining the reimbursed amount of these expenses that is deemed substantiated.
These midyear increases apply to deductible transportation expenses (and allowances) paid or incurred during the period beginning July 1, 2026, and ending Dec. 31, 2026, and replace the originally announced 2026 standard mileage rates provided by Notice 2026-10, which continue to apply for the period beginning Jan. 1, 2026, and ending June 30, 2026.
The following rates apply from July 1, 2026, through Dec. 31, 2026:
- The standard mileage rate for business miles driven is 76 cents per mile, up from 72.5 cents per mile for the first half of 2026.
- The medical or moving rate is 23.5 cents per mile, up from 20.5 cents per mile.
- The charitable rate is not indexed and remains 14 cents per mile for all of 2026.
- The maximum standard automobile cost for computing the allowance under a fixed and variable rate plan was not increased and remains $61,700 for all of 2026.
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