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Mileage Deduction Calculator 2026 (Gig and Delivery Drivers)

What is the IRS mileage rate for 2026?

The 2026 business mileage rate is 72.5 cents a mile for 1 January to 30 June and 76 cents a mile from 1 July to 31 December 2026. The IRS raised it mid-year in Announcement 2026-11 because fuel prices rose. Miles must be split by date: 9,000 + 9,500 miles give $13,745, not $13,412.50.

The IRS changed the 2026 rate halfway through the year, so a mileage sheet with one rate for all of 2026 gets the deduction wrong. Parking and tolls for business are deductible on top.

Enter your miles for each half of the year to get the deduction, then your gig earnings to see how much of each payout to put aside for federal tax.

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Built by Muhammad Shahzeb Anwar, MSc Industrial and Organizational Psychology. US federal rules for tax year 2026; state income tax is not included.

The calculator

Work out your 2026 mileage deduction

Runs in your browser. Nothing you type is stored or sent anywhere.

Business miles in 2026

72.5 cents a mile.
76 cents a mile (rate raised from 1 July 2026).
Deductible on top of the mileage rate.

Earnings, for the set-aside

Not gas or repairs: the mileage rate covers those.

Why 2026 has two mileage rates

Notice 2026-10 set the business rate at 72.5 cents a mile from 1 January 2026, up from 70 cents in 2025. In July the IRS issued Announcement 2026-11, which raised it to 76 cents for transportation costs paid or incurred on or after 1 July 2026, citing the rise in fuel prices. The medical and moving rate went from 20.5 to 23.5 cents; the charity rate stays at 14 cents, which is set by law. Miles you drove before 1 July still use 72.5 cents.

Worked example

A delivery driver logs 9,000 business miles from January to June and 9,500 from July to December. The deduction is 9,000 x $0.725 = $6,525 plus 9,500 x $0.76 = $7,220, so $13,745. With $42,000 gross earnings, $3,000 of app fees and $900 of other costs, net profit is $24,355. Self-employment tax is $24,355 x 92.35% x 15.3% = $3,441.25; after half of it is deducted, the $16,100 standard deduction and a QBI deduction estimate, income tax on the rest is about $523. That is about $3,964, or 9.4% of gross: put aside about $9.44 of every $100.

Standard mileage rate or actual expenses

For a car you own, the standard rate has to be chosen in the first year the car is used for business; after that you can switch. A leased car on the standard rate must stay on it for the whole lease. The standard rate is not allowed after MACRS, Section 179 or bonus depreciation on the car, or with five or more cars used at the same time (IRS Topic 510, Publication 463). The standard rate replaces gas, oil, repairs, tires, insurance, registration, lease payments and depreciation; business parking and tolls are deductible with either method.

Records the IRS expects

A mileage record made at the time: the date, the miles (or odometer start and end), and the business purpose. Driving from home to a regular workplace is commuting and does not count. Keep your earnings statements and the forms the apps send in January, and note app fees taken out of the gross so they are not counted twice.

What the full kit adds

The Gig Driver Tax Set-Aside + Mileage Log 2026 (Excel, Google Sheets and an offline web version) adds a 500-row mileage log that picks the right rate from each date, earnings and expense logs, a standard-vs-actual car cost comparison with the switching rules, a no-tax-on-tips estimate for drivers, spouse wages, a state percentage, and totals for each IRS estimated-tax period.

Before you rely on this

What this will not tell you

An estimate for planning, not tax advice. It assumes the standard mileage rate, one self-employed person, the standard deduction and ordinary income, estimates the QBI deduction for a business with no employees or property, and leaves out state tax, credits and the no-tax-on-tips deduction. Wages entered are treated as yours for the social security cap. Nothing you type leaves your browser.

Questions

Questions people actually ask

What is the IRS mileage rate for 2026?

72.5 cents a mile for business miles from 1 January to 30 June 2026, and 76 cents a mile from 1 July 2026 (Announcement 2026-11).

Why did the 2026 mileage rate change in July?

The IRS raised it mid-year because fuel prices rose. Miles before 1 July still use 72.5 cents.

Can I deduct gas if I use the mileage rate?

No. The standard rate replaces gas, oil, repairs, tires, insurance, registration, lease payments and depreciation. Business parking fees and tolls are deductible on top.

How much should a gig driver set aside for taxes?

It depends on profit and other income. Self-employment tax alone is about 14.1% of net profit (15.3% of 92.35%); income tax comes on top once profit plus other income passes the standard deduction.

Can I switch between the mileage rate and actual expenses?

For a car you own, only if you chose the standard rate in the car's first business year. A leased car on the standard rate must stay on it for the whole lease.

Are tips from delivery apps taxable?

Yes, they are income and carry self-employment tax. Rideshare and delivery are on the IRS tipped-occupations list, so the 2025-2028 no-tax-on-tips income tax deduction may apply, up to the net profit of the driving business.

Where every rule comes from

Sources

Checked against the IRS pages on 2 November 2026. Rates change; if a source below has moved on, the source wins over this page.

  1. IRS, Standard mileage rates: https://www.irs.gov/tax-professionals/standard-mileage-rates
  2. Internal Revenue Bulletin 2026-29 (Announcement 2026-11): https://www.irs.gov/irb/2026-29_irb
  3. IRS Topic no. 510, Business use of car: https://www.irs.gov/taxtopics/tc510
  4. IRS Publication 463, Travel, Gift, and Car Expenses: https://www.irs.gov/publications/p463
  5. IRS Topic no. 554, Self-employment tax: https://www.irs.gov/taxtopics/tc554
  6. Rev. Proc. 2025-32, 2026 inflation adjustments: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Citation

Cite this tool

Free to use and free to quote. If a figure here is useful in something you are writing, a link back is all that is asked.

Muhammad Shahzeb Anwar, MSc Industrial and Organizational Psychology. Mileage Deduction Calculator 2026. Shahzeb Speaks. https://www.shahzebspeaks.com/mileage-deduction-calculator-2026/

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Log every mile at the right rate

The Gig Driver Tax Set-Aside + Mileage Log 2026 is an Excel and Google Sheets workbook plus an offline web version: mileage, earnings and expense logs, a weekly set-aside, standard vs actual car costs, and totals by IRS period. An estimate and record-keeping aid, not tax advice.

Get the full kit, $15