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Mileage Reimbursement Calculator: IRS Rate by Trip Date

Written and reviewed by Abdul Baseer, accountant · Published · Updated

Prices every trip at the IRS rate in force on its own date, so a year that spans the July 2026 change is right, and shows the gap when your employer pays a different rate per mile.

In short

Multiply business miles by the IRS rate for the date driven, then add tolls and parking. The business rate is 76 cents a mile from 1 July 2026, so 100 miles is $76.00; before that date it was 72.5 cents. Add your trips below to see each one priced and a total.

  • IRS rate by date
  • Tolls and parking
  • Your own rate
  • Runs in your browser

Private by design. Nothing you type is uploaded or saved. Add this tool to your phone or computer for one-tap access.

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How to use the mileage reimbursement calculator

  1. Choose business, medical or moving, or charity miles.
  2. Enter each trip as a date and the miles, and tick round trip if you drive back the same way.
  3. Add tolls and parking, or type your own rate per mile if your employer pays a different one.
  4. Read the total, the amount for each rate period and the difference from the IRS rate, then copy or print it.

How is mileage reimbursement calculated?

Each trip is priced at the IRS standard mileage rate for the date it was driven: business 70 cents in 2025, 72.5 cents from 1 January to 30 June 2026 and 76 cents from 1 July to 31 December 2026, with matching medical and moving and charity rates. Miles are doubled if you choose round trips, multiplied by the rate, and added up. Tolls and parking are added on top and are not multiplied. If you type your own rate it replaces the IRS rate, and the tool shows the difference from what the IRS rate would pay. A trip dated outside the rates on file uses the nearest period and is marked as assumed.

For example, a 38-mile trip each way on 10 August 2026 is 76 miles, which at the IRS business rate of 76 cents a mile is $57.76. With $7.50 of tolls and $14.00 of parking the reimbursement is $79.26. The same 76 miles driven in May 2026, at 72.5 cents, would be $55.10. The trip is made up; yours comes from what you type.

Who should use the mileage reimbursement calculator

  • Employees and contractors who drive for work and want a reimbursement figure
  • Small employers and bookkeepers checking an expense claim
  • Anyone with trips on both sides of the 1 July 2026 rate change

Who should not use this

  • Anyone using the actual-expense method; this tool uses the standard rate only
  • Anyone who needs to decide what is taxable; the IRS rules and your employer plan decide that
  • Anyone claiming commuting miles, which the IRS does not count

Limitations

  • Only the 2025 and 2026 IRS rates are on file. A later date uses the latest rate and is marked as assumed.
  • Whether a trip is a business mile, and whether you may use the standard rate, depends on your facts. Keep a log of date, miles and purpose.
  • State law may require reimbursement or set its own amount; the tool does not apply it.
  • Results are estimates, not legal, tax or payroll advice.
  • Nothing is uploaded or stored on a server. Clearing your browser data also removes the saved profile.

How is mileage reimbursement calculated?

Multiply the business miles by the rate per mile. At the IRS business rate of 76¢ a mile for 1 July to 31 December 2026, 100 miles is $76.00. Parking fees and tolls for the trip are added on top, because the IRS treats them separately from the rate.

For a round trip of 38 miles each way on 10 August 2026 that is 76 miles, $57.76 at 76¢. With $7.50 of tolls and $14.00 of parking, the total reimbursement is $79.26.

IRS standard mileage rates, cents per mile
PeriodBusinessMedical or military movingCharity
202570¢21¢14¢
1 January to 30 June 202672.5¢20.5¢14¢
1 July to 31 December 202676¢23.5¢14¢

The IRS split the 2026 rate at 1 July, raising the business rate from 72.5 to 76 cents. The new rate is not retroactive, so a trip is paid at the rate for the date it was driven. The calculator looks the rate up by trip date.

How do you reimburse a year that spans two rates?

Price each trip at the rate for its date and add them up. 800 miles a month for all of 2026 is $7,128.00: six months at 72.5¢ and six months at 76¢. Using the new rate for the whole year would overpay by $168.00 on the first six months.

The same miles paid at the two 2026 business rates
MilesAt 72.5¢At 76¢Difference
100 miles$72.50$76.00$3.50
250 miles$181.25$190.00$8.75
500 miles$362.50$380.00$17.50
1,000 miles$725.00$760.00$35.00
1,500 miles$1,087.50$1,140.00$52.50
2,000 miles$1,450.00$1,520.00$70.00

Which miles can be reimbursed?

Business miles are driving for work, such as travel between job sites, to a client or to a temporary work location. The IRS says the expenses of commuting between your home and your regular work are not part of transportation expenses, so commuting miles are left out. Keep a log with the date, the miles and the business purpose of each trip.

To use the standard mileage rate you must own or lease the car, you cannot operate five or more cars at the same time, and for an owned car you must choose the rate in the first year the car is used in the business. Otherwise the actual-expense method applies.

Is mileage reimbursement taxable?

Under an accountable plan, an allowance at or below the federal rate is not included in box 1 of the employee’s Form W-2, and the employee generally does not report it. If an employer pays more than the federal rate, the amount up to the rate is not taxable and the excess is wages.

Most employees cannot deduct unreimbursed car expenses on their own return, so an employer that pays nothing leaves the employee to bear the cost. Federal law does not set a rule that an employer must reimburse mileage, and some states do, so check your state’s rules.

Can an employer pay less than the IRS rate?

Yes. The IRS rate is the most that can be paid tax free under a simple per-mile plan, not a minimum. An employer that pays 60 cents when the IRS rate is 76¢ pays $600.00 on 1,000 miles instead of $760.00, which is $160.00 less. Enter your own rate in the calculator to see the gap.

Some states require employers to reimburse necessary business expenses, and the amount that satisfies the rule is set by state law, not by the IRS rate. Check your state labor department for the rule that applies to you.

When do the mileage rates change?

The IRS normally announces the next year’s rates late in the year and may adjust them mid-year, as it did for 2026. This page holds the 2025 and 2026 rates. A trip dated after the last rate on file uses the latest rate and is marked as assumed in the results, so you can type the new rate once it is published.

Sources and review

Reviewed on 02 Nov 2026 against the published sources below. Rules and prices change, so check the current position before you rely on a figure.

Common questions

How do I calculate mileage reimbursement?

Multiply business miles by the rate per mile and add tolls and parking. At 76¢ a mile, 100 miles is $76.00. The rate depends on the date of the trip, so a year that spans two rates is added trip by trip.

What is the IRS mileage rate for 2026?

The IRS business rate was 72.5¢ a mile from 1 January to 30 June 2026 and 76¢ from 1 July to 31 December 2026. The medical and moving rate was 20.5¢ then 23.5¢. The charity rate stayed at 14¢.

Is the new mileage rate retroactive?

No. The 1 July 2026 rate applies to miles driven from that date. Miles driven before it are paid at the earlier rate. The calculator picks the rate from each trip date.

Do tolls and parking go on top of the mileage rate?

Yes. The IRS allows business parking fees and tolls in addition to the standard mileage rate. The calculator adds them to the total and keeps them separate from the per-mile amount.

Is mileage reimbursement taxable income?

Not when it comes from an accountable plan and is at or below the federal rate. It is left out of box 1 of the W-2. Any amount above the rate counts as wages.

Does commuting count as business mileage?

No. The IRS does not count commuting between home and your regular place of work as a business transportation expense. Driving from work to a client or between job sites can count.

Does my employer have to reimburse mileage?

Federal law does not require it, but some states do require reimbursement of necessary business expenses. Check your state labor department. Most employees also cannot deduct unreimbursed car expenses on their own return.

Can I use a different rate per mile?

Yes. Type your own rate to see what you would be paid, and the calculator shows the difference from the IRS rate. At 60 cents, 1,000 miles pays $600.00, against $760.00 at the IRS rate.

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Results are estimates, not legal, tax, payroll or financial advice. They follow the rules and rates named under Sources, leave out anything the page does not mention (such as other income, credits, local rules or your employer’s own policy), and can differ from a payroll run, a tax return or an agency’s decision. See the disclaimer. Found a mistake? Report an error in a calculation.