Mileage Deduction Calculator (2026)
Drive for work? The IRS lets you deduct a fixed amount per business mile instead of tracking every gas receipt. The 2026 rates changed mid-year — this calculator applies each rate to the right miles.
Your 2026 mileage deduction
At a 22% marginal rate, this deduction saves roughly in federal income tax (plus SE-tax savings).
How it works
The IRS standard mileage rate is a per-mile figure you're allowed to deduct for business driving instead of adding up actual car costs. For 2026 the IRS set $0.725 per mile for January–June and $0.76 per mile for July–December — you must apply each rate to the miles driven in its half of the year, which is exactly what this calculator does.
Two rules matter most. First, you must choose either the standard mileage rate or actual expenses (gas, depreciation, repairs, insurance) — you can't double-count by taking the mileage rate and then deducting gas on top. Second, the IRS requires a mileage log: date, destination, business purpose, and miles for each trip. Apps that track automatically make this painless; a notebook in the glove box works too.
Note that ordinary commuting — driving from home to a regular workplace — doesn't count. But driving between jobs, to pickups and deliveries, to client meetings, and to temporary work sites generally does.
Frequently asked questions
Why are there two different rates in 2026?
The IRS adjusts the standard mileage rate when fuel and vehicle costs move significantly. For 2026 they raised it mid-year from $0.725 to $0.76, so each half of the year's miles gets its own rate.
Should I use the standard rate or actual expenses?
For most gig drivers, the standard rate wins — it's simple and usually generous, especially for fuel-efficient cars. Actual expenses can win for expensive vehicles with high depreciation. You can compare in your first year; note that switching methods later has restrictions.
Does my drive to my first delivery count?
For most gig workers with no fixed workplace, miles driven while working — including to your first pickup — are generally deductible business miles. Pure commuting from home to a single regular job site is not. When in doubt, log everything and let your tax preparer sort it out.
What counts as a mileage log?
The IRS wants a contemporaneous record: date, miles, destination, and business purpose for each trip. A dedicated tracking app, a spreadsheet you update weekly, or even a paper log all qualify — what matters is that it's complete and made near the time of the trips, not reconstructed at tax time.
Can I deduct miles if I also deduct car payments?
Not both ways for the same vehicle. If you take the standard mileage rate, loan interest, depreciation, gas, and repairs are already baked into the rate — claiming them again is double-dipping and disallowed. (Parking fees and tolls for business trips can be deducted on top of the mileage rate.)