Business Mileage
Deduction Calculator

Business miles from January 1 through June 30, 2026 use 72.5 cents per mile. From July 1 through December 31, the rate is 76 cents. Enter each period separately using your driving records. The original January rate does not apply to the entire year after the midyear revision.

Multiply qualifying 2025 business miles by $0.70, then add eligible business parking and tolls. For example, 12,000 miles gives an $8,400 mileage amount before extra costs. The deduction depends on method eligibility and records; the arithmetic alone does not establish deductibility.

Ordinary travel between home and your regular workplace is personal commuting. Special home-office and temporary-location rules may affect particular trips. This tool does not classify a trip; use Publication 463 or a tax preparer to decide which miles qualify.

Do not add the same vehicle’s gas, repairs, insurance, registration, lease payments or depreciation when using standard mileage for that year. These operating costs are represented by the rate. Eligible business parking and tolls can be added separately. Interest and vehicle property-tax treatment are outside this calculator.

Method history matters. An owned vehicle generally needs a first-business-year standard-mileage choice; a leased vehicle needs consistent use through the lease and renewals. Certain depreciation choices and simultaneous use of five or more business vehicles can prevent using the method. Review the checks in the form and the full IRS guidance.

If eligible, compare the methods with a tax preparer using vehicle costs, business use and method history. Actual expenses involve allocation and potentially depreciation or lease adjustments. This calculator supports standard mileage only; it does not determine which method is better.

Ordinary unreimbursed employee travel generally does not qualify for a personal deduction using this result. Limited employee exceptions and employer reimbursement arrangements require a separate review. The employee selection in this tool provides reference arithmetic and marks the deduction estimate unsupported.

No. This tool calculates an expense amount, not a tax bill, refund or employer payment. Tax effects depend on profit, rates, self-employment tax, QBI and your full return. A $1,000 expense estimate does not mean $1,000 back.

Keep trip dates, distances, business purposes and destinations, annual vehicle-mileage records, parking/toll receipts and vehicle method history. Mark the records you have in the free checklist. The saved summary is a planning aid, not a substitute for a contemporaneous log or supporting evidence.

No. You already enter qualifying business miles. Total annual miles only provides a business-use percentage for context. Applying that share again to the business-mile amount would count the allocation twice. Total vehicle miles must include every business mile entered.