Which rate applies to my 2026 miles?

The IRS rate was 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026. Enter the miles for each half of the year separately and the calculator applies the right rate to each.

Can I deduct parking and tolls as well?

Yes. Parking fees and tolls for business trips are deductible separately, whether you use the standard mileage rate or actual expenses.

Do I really need a mileage log?

Yes. The IRS requires you to back up your deduction with adequate records. A log showing the date, destination, business purpose and miles of each trip, kept as you go, is the simplest way to do that.

Can I switch between standard mileage and actual expenses?

For a car you own, you must choose the standard mileage rate in the first year the car is used for business if you want to use it at all. After that you can choose either method each year, though depreciation rules can apply, so it’s worth checking with a tax professional.

Mileage deduction calculator

Enter your business miles to estimate your deduction at the IRS standard mileage rate. For 2026, miles before and after July 1 use different rates.

Standard mileage or actual expenses?

The IRS gives you two ways to deduct business use of a car. The standard mileage rate multiplies your business miles by a set rate, which is what this calculator does. The actual expense method adds up what the car really cost you (gas, oil, repairs, insurance, registration and depreciation) and deducts the business share.

To use the standard mileage rate for a car you own, you must choose it in the first year the car is used in your business. In later years you can choose either method. Switching can involve depreciation rules, so check with a tax professional before you change. The standard rate isn’t available if you run five or more cars at the same time, as in a fleet.

What the IRS expects in your mileage log

You need records that back up your deduction, written down at or near the time of each trip. A simple log works as long as it covers the basics for every business trip:

The date of the trip
Where you went (the city or town of your business destination)
The business purpose
The miles driven

What doesn’t count: commuting

Driving between your home and your regular place of work is commuting, and commuting isn’t deductible. Trips from your workplace to a client, a supplier or a job site generally are business miles.

Parking, tolls and your other car receipts

Business parking fees and tolls are deductible on top of the standard mileage rate. If you use the actual expense method instead, every gas, repair and insurance receipt matters. BookFlash doesn’t track miles, but it does keep those receipts: snap a photo and it records the vendor, date and amount, so they’re ready at tax time.

General information, not tax advice. Check with a tax professional for your situation.

Common questions

Which rate applies to my 2026 miles?: The IRS rate was 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026. Enter the miles for each half of the year separately and the calculator applies the right rate to each.
Can I deduct parking and tolls as well?: Yes. Parking fees and tolls for business trips are deductible separately, whether you use the standard mileage rate or actual expenses.
Do I really need a mileage log?: Yes. The IRS requires you to back up your deduction with adequate records. A log showing the date, destination, business purpose and miles of each trip, kept as you go, is the simplest way to do that.
Can I switch between standard mileage and actual expenses?: For a car you own, you must choose the standard mileage rate in the first year the car is used for business if you want to use it at all. After that you can choose either method each year, though depreciation rules can apply, so it’s worth checking with a tax professional.