For freelancers, 1099 contractors, gig drivers and one-person LLCs who drive for business. The IRS raised the 2026 business mileage rate mid-year, so enter your miles for each half of the year.
2026 rates: 72.5¢ a mile for Jan 1 to Jun 30, and 76¢ a mile from Jul 1 to Dec 31.
Education, not tax advice. This is a free estimate tool from Solo Paycheck. It doesn't know your full tax situation. Nothing you type leaves your browser.
Multiplied by 72.5¢.Multiplied by 76¢. Estimating the rest of the year? Use your best guess and update it in January.These are deductible on top of the standard rate.
What counts as a business mile
Counts: driving to clients, job sites, suppliers, the post office or bank for business, and between work locations.
Doesn't count: your commute between home and a regular place of work, and personal errands.
Home office? If your home is your main place of business, trips from home to business stops generally count.
Standard rate or actual costs, not both. If you use the standard rate, you can't also deduct gas, repairs, insurance or depreciation for that car. Parking and tolls are still extra.
Year-one choice. For a car you own, you generally must use the standard rate in the first year the car is used for business to keep that option later.
Five or more cars used at the same time can't use the standard rate.
Records matter. Log date, miles, where and why, at or near the time of the trip.
A deduction isn't a refund. It lowers taxable profit. Your savings depend on your tax rates.
Why are there two rates for 2026? The IRS raised the business rate effective July 1, 2026. Miles before July use 72.5¢; miles from July 1 use 76¢.
Can I deduct my commute? No. Home to a regular workplace is commuting. Trips from your business location to business stops can count.
What records do I need? A log made at or near the time: date, miles, where you went and the business purpose.
Is this tax advice? No. It's a general-education estimate. Check with a qualified tax professional about your situation.
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