Beginning January 1, 2026, the standard mileage rates for the use of a car, van, pickup truck, or panel truck are:
- 72.5 cents per mile driven for business use, up 2.5 cents from 2025;
- 20.5 cents per mile driven for medical purposes, down 0.5 cents from 2025;
- 20.5 cents per mile for moving purposes for qualified active-duty members of the Armed Forces and intelligence community, down 0.5 cents from 2025; and
- 14 cents per mile driven in service of charitable organizations, unchanged from 2025.
(IRS Notice 2026-10)
The rates apply to fully electric and hybrid vehicles, as well as gasoline and diesel-powered vehicles.
Sign up for Spidell’s 2025/2026 Federal and California Tax Update webinar and get information on the most important issues facing your practice. Click here and register today.
