The IRS originally set the 2026 business standard mileage rate at 72.5 cents per mile. It later revised the rate because of increased fuel prices. The revised business rate is 76 cents per mile beginning July 1, 2026.
The two 2026 business mileage rates
The IRS says the earlier rate continues to apply to eligible business transportation expenses paid or incurred before July 1, while the revised rate applies on or after July 1.
Official IRS sources: Standard mileage rates · Announcement 2026-11
Why the midyear change matters for gig drivers
If you drove for delivery, rideshare, freelance work or another self-employed business during both halves of 2026, a year-end mileage total by itself does not show which miles occurred under which rate. A dated mileage history makes it easier to separate the two periods.
Keep mileage tied to dates and work sessions
A useful record should make it possible to identify when the driving occurred and why it was business-related. A mileage app, odometer log, spreadsheet or other consistent recordkeeping method can work when it preserves the information appropriate to your circumstances.
The standard mileage rate is optional
The IRS describes the standard mileage rate as optional. Taxpayers may instead use eligible actual vehicle costs, subject to the applicable rules. Which method is available or preferable depends on the vehicle and the taxpayer's circumstances.
How DriftPath can help organize a split-rate year
DriftPath saves work mileage in dated shifts rather than leaving you with only one annual number. Core mileage tracking is unlimited with no basic trip limits, and saved history can help you review work sessions by date. Premium adds advanced date filters, reporting and tax-focused export tools.
Keep the date with the miles.
Track work sessions as they happen and preserve a history you can review later instead of trying to reconstruct an entire year from memory.
Quick questions about the 2026 change
What is the business mileage rate for the first half of 2026?
72.5 cents per mile for eligible business use from January 1 through June 30, 2026.
What is the business mileage rate beginning July 1, 2026?
76 cents per mile for eligible business use from July 1 through December 31, 2026.
Did the charitable mileage rate change in July?
No. The IRS lists the 2026 charitable rate as 14 cents per mile for both periods.
Unlimited core mileage tracking. No basic trip limits.
Track work mileage, active shifts, history, expenses, vehicles and business insights with DriftPath.
