Mileage Deduction Calculator (2026)

Your business miles

Uses the IRS 2026 business standard mileage rates: 72.5¢/mile for Jan 1–Jun 30 and 76¢/mile for Jul 1–Dec 31 (mid-year adjustment). Charity stays 14¢; medical/moving 20.5¢ then 23.5¢. Sources: IRS standard mileage rates, IR-2025-128, IR-2026-29. After you know the deduction, see SE tax with the self-employment tax calculator and what to set aside with the tax set-aside calculator.

Keep a year-long log instead of reconstructing miles in April

The Freelancer Income & Quarterly Tax Tracker logs invoices and expenses (including vehicle costs) so Schedule C deductions and quarterly estimates stay current. Excel and Google Sheets, instant download.

Questions

What is the IRS mileage rate for 2026?

2026 has two business rates. Miles driven January 1 through June 30 use 72.5 cents per mile. Miles driven July 1 through December 31 use 76 cents per mile. Apply each half's rate to the miles you actually drove in that half, then add them.

Who can deduct business mileage?

Self-employed sole proprietors, single-member LLCs, 1099 contractors and similar Schedule C filers can deduct qualifying business miles. Unreimbursed employee (W-2) mileage generally is not deductible. Parking tickets and commuting to your regular workplace do not count.

Can I add parking and tolls?

Yes. Business parking fees and tolls are generally deductible on top of the standard mileage rate. The standard rate already covers gas, depreciation, insurance, repairs and similar operating costs.

Standard rate or actual expenses?

The standard rate is simpler and wins for many freelancers. The actual-expense method (business share of gas, insurance, repairs, depreciation) can win for expensive, heavily used vehicles. To keep the option of using the standard rate later, you generally must use it in the first year you place that car in service for business.

Is this tax advice?

No. It is a free planning calculator based on the published 2026 IRS standard mileage rates. Your facts, vehicle, and method choice can change the result. Check with a tax professional.