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Guide · 2026 IRS rates
2026 IRS mileage rate change: what the July 1 split means
In 2026 the IRS did not keep one business standard mileage rate for the whole year. The optional business rate rose mid-year. If your log uses a single rate for every trip, totals after June 30 will be wrong.
The 2026 rates at a glance
| Purpose | Jan 1 – Jun 30 | Jul 1 – Dec 31 |
|---|---|---|
| Business | 72.5 cents/mile | 76 cents/mile |
| Medical / qualifying military moving | 20.5 cents/mile | 23.5 cents/mile |
| Charitable | 14 cents/mile all year (statutory) | |
Optional standard mileage rates from IRS Notice 2026-10 and Announcement 2026-11. The charitable rate is set by statute. Confirm figures on IRS.gov before you file. This page is for record-keeping only — not tax advice.
Why a mid-year change matters
Many templates hard-code one rate in a settings cell and multiply every trip by it. That worked in years with a single annual rate. In 2026, a June 15 business trip and a July 15 business trip need different cents-per-mile. A date-aware formula (or two rate columns) is safer than editing the rate by hand twice a year.
What to record for each trip
- Date of the trip (drives which rate applies)
- Business purpose (and start/end if you keep that detail)
- Miles driven
- Purpose type: business, medical, or charitable
With those fields, the rate and dollar amount can calculate automatically.
Free log that handles the split
Yellowcell’s free Excel mileage log looks up rate from trip date and purpose, including the July 1 business and medical increases. Yellow cells are inputs; gray cells are formulas. No macros.