Mileage Deduction Calculator (2026)

For 2026, 72.5 cents per business mile, plus business parking and tolls. The rate already covers gas, insurance, repairs and depreciation, so those can't be added on top.

The business share of gas, insurance, repairs, registration, loan interest or lease payments, and depreciation. The share is business miles divided by total miles for the year.

For a vehicle you own, standard mileage generally has to be used in the first year for it to stay an option later. For a lease, choosing standard mileage applies for the whole lease.

Trips to clients, job sites and suppliers, and between work locations, count. Driving from home to a regular workplace is commuting and does not count.

Record the date, destination, business purpose and miles for each trip, plus odometer readings at the start and end of the year. Without a log, the deduction is hard to support.

Depreciation on passenger vehicles has yearly limits. Trucks and SUVs over 6,000 pounds follow different rules, and selling a vehicle later can bring part of the deduction back into income.