How to use
- Choose United States or United Kingdom.
- For the U.S., pick the purpose and enter the miles you drove in each period. Trips before July 1, 2026 go in the first box and trips from July 1 go in the second. Check "Round trip" if you entered one-way miles.
- For the UK, pick the vehicle and tax year, enter the business miles you have already driven this tax year, then the miles for this claim. Add passengers if you carried fellow employees.
- Select "Calculate". If your employer pays its own rate, check "Use my own rate" for the U.S. and enter it in cents per mile.
2026 IRS standard mileage rates
The IRS published the 2026 rates in Notice 2026-10. Announcement 2026-11, published in Internal Revenue Bulletin 2026-29 (July 13, 2026), raised the rates for the second half of the year, saying the change results from recent increases in the price of fuel. The new rates apply to expenses paid or incurred on or after July 1, 2026. The rates in Notice 2026-10 continue to apply to expenses before that date.
| Purpose | Jan 1 to Jun 30, 2026 | From Jul 1, 2026 |
|---|---|---|
| Business | 72.5 cents per mile | 76 cents per mile |
| Medical care | 20.5 cents per mile | 23.5 cents per mile |
| Moving (certain people only) | 20.5 cents per mile | 23.5 cents per mile |
| Charitable service | 14 cents per mile | 14 cents per mile (set by law) |
The IRS calls these the optional standard mileage rates. An employer can reimburse at another rate. Under the IRS notice, the moving rate is available only to members of the Armed Forces on active duty who move under a military order and incident to a permanent change of station, and to certain members of the intelligence community who move after December 31, 2025. The charitable rate is for using your car to give free services to a charitable organization.
Notice 2026-10 also says the business rate cannot be used to claim an itemized deduction for unreimbursed employee travel expenses, except for certain educator expenses. Deductions that are taken in figuring adjusted gross income remain allowed. Whether this applies to you is a question for a tax professional.
How the U.S. amount is calculated
Amount = miles × rate. If your miles fall in both periods, each period is calculated at its own rate and the two amounts are added.
Example: You drove 120 business miles in March and 120 business miles in August. March: 120 × $0.725 = $87.00. August: 120 × $0.76 = $91.20. Total: $178.20.
For medical care, 50 miles after July 1 is 50 × $0.235 = $11.75. For charitable service, 200 miles is 200 × $0.14 = $28.00.
UK approved mileage rates (HMRC)
HMRC publishes approved mileage rates for employees who use their own vehicle for work. The higher rate applies to the first 10,000 business miles in the tax year, and a lower rate applies to every mile after that. Updated 21 May 2026.
| Vehicle | 2026 to 2027: first 10,000 miles | 2026 to 2027: over 10,000 | 2011 to 2026: first 10,000 | 2011 to 2026: over 10,000 |
|---|---|---|---|---|
| Cars and vans | 55p | 25p | 45p | 25p |
| Motorcycles | 24p | 24p | 24p | 24p |
| Bicycles | 20p | 20p | 20p | 20p |
For carrying fellow employees in a car or van on journeys that are also work journeys for them, HMRC lists 5p per passenger per business mile. Only payments specifically for carrying passengers count.
UK example: You drive a car in the 2026 to 2027 tax year and have already driven 9,800 business miles. This claim is for 500 miles. The first 200 miles reach the 10,000-mile line and earn 55p: 200 × £0.55 = £110.00. The other 300 miles earn 25p: 300 × £0.25 = £75.00. Total: £185.00. With one passenger on all 100 miles of a different trip, you would add 100 × 5p = £5.00.
Common mistakes
- Using the wrong period's rate. A trip on June 30 uses the January rate. A trip on July 1 uses the new one. Split your miles by date.
- Forgetting the return trip. If you logged one-way miles, check "Round trip" or double the number yourself.
- Using the business rate for every purpose. Medical, moving, and charitable miles have their own, lower rates.
- Adding miles that don't belong in the claim. This calculator does not decide which trips count. Check your employer's policy or ask a tax professional.
- Starting the UK count at zero. The 10,000-mile line is for the whole tax year. Enter the business miles you already drove, or the calculator will use the higher rate for too many miles.
- Mixing up the UK tax years. Pick the table that matches the year the journey was made.
Sources
Internal Revenue Service: Notice 2026-10, 2026 standard mileage rates; Internal Revenue Bulletin 2026-29, Announcement 2026-11 (July 13, 2026); IRS standard mileage rates. UK: HM Revenue & Customs, Travel: mileage and fuel rates and allowances, updated 21 May 2026, published under the Open Government Licence v3.0.
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Frequently asked questions
What is the IRS mileage rate for 2026?
For business miles it is 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1, 2026. The medical and moving rate is 20.5 cents, then 23.5 cents from July 1. The charitable rate is 14 cents for the whole year. The July change was announced because of recent increases in the price of fuel.
Which rate do I use if my trip was in June or in July?
Use the rate for the date the expense was paid or incurred. Trips before July 1, 2026 use the January rates, and trips on or after July 1, 2026 use the new rates. If you drove in both periods, enter the miles for each period separately and the calculator adds them.
Does my employer have to use the IRS rate?
The IRS describes its 2026 standard mileage rates as optional. Your employer may pay a different amount under its own policy. If your employer gave you a rate, check "Use my own rate" and enter it in cents per mile.
Can I deduct unreimbursed work driving on my tax return?
Mostly not. IRS Notice 2026-10 says the business standard mileage rate cannot be used to claim an itemized deduction for unreimbursed employee travel expenses, except for certain educator expenses. Some groups, such as reservists, certain fee-basis government officials, and certain performing artists, deduct these costs in a different way. Ask a tax professional about your situation.
Who can use the moving mileage rate?
Only taxpayers to whom section 217(g) of the tax code applies. Notice 2026-10 names members of the Armed Forces on active duty who move under a military order and incident to a permanent change of station, and certain members of the intelligence community who move after December 31, 2025. For everyone else the standard mileage rate is not applicable to a move.
How do UK mileage rates work?
HMRC sets approved mileage rates for employees who use their own vehicle for work. For cars and vans in the 2026 to 2027 tax year, the rate is 55p for the first 10,000 business miles in the tax year and 25p for each mile over that. Motorcycles are 24p and bicycles are 20p per mile. The 10,000-mile line is counted over the whole tax year, so enter the business miles you have already driven this year.
What is the UK passenger payment?
HMRC lists 5p per passenger per business mile for carrying fellow employees in a car or van on journeys that are also work journeys for them. Only payments specifically for carrying passengers count.
Can I use the round trip box for a commute?
The round trip box just doubles the miles you enter, so a 25-mile one-way trip counts as 50 miles. It does not decide which trips are allowed. Whether a trip counts is up to your employer's policy and the tax rules, so check with your employer or a tax professional.