Shop / Guides / Standard mileage rate 2026 split year
Guide · 2026 IRS rates
Standard mileage rate 2026: the split-year schedule
Searching “standard mileage rate 2026” often returns one annual number. For business use, 2026 is a split year: 72.5 cents per mile from January through June, then 76 cents per mile from July through December. Logs that ignore the date will miscalculate half the year.
2026 business rate by half-year
| Period | Business standard mileage rate |
|---|---|
| January 1 – June 30, 2026 | 72.5 cents/mile |
| July 1 – December 31, 2026 | 76 cents/mile |
Optional rates from IRS Notice 2026-10 (with Announcement 2026-11). Medical/moving also rose mid-year; charitable stays 14¢ by statute. Confirm on IRS.gov before you file. Record-keeping only — not tax advice.
Why “split year” matters
- The rate follows the trip date, not when you update the spreadsheet.
- June 30 business miles → 72.5¢; July 1 business miles → 76¢.
- A single hard-coded rate for all of 2026 understates or overstates July–December.
- Keep purpose and miles with each date so the deduction stays supportable.
Prefer a date-aware lookup (or separate rate columns) over editing one settings cell twice a year.
Quick example
100 business miles on March 10 → 100 × $0.725 = $72.50. Same 100 miles on August 10 → 100 × $0.76 = $76.00. Same miles, different half of the year, different cents.
Free log that uses the split
Yellowcell’s free Excel mileage log looks up the 2026 rate from trip date and purpose — including Jan–Jun 72.5¢ and Jul–Dec 76¢ for business. Yellow cells are inputs; gray cells are formulas. No macros.