Which date counts, the trip or the payment?

Both. Announcement 2026-11 applies the new rates to mileage allowances paid on or after 1 July 2026 for expenses incurred on or after 1 July 2026. A June trip paid in July stays at 72.5¢, and so does a July trip reimbursed in advance in June. The calculator uses each trip’s date, so an advance paid before 1 July should use 72.5¢.

Is mileage reimbursement taxable?

Not up to the IRS rate under an accountable plan with a mileage log. Anything above the IRS rate is taxable wages.

Can employees deduct unreimbursed miles?

Not in 2026 for most W-2 employees. The tax code keeps the deduction for Armed Forces reservists, qualified performing artists and fee-basis state or local government officials. Self-employed people use the same rates on Schedule C.

Mileage reimbursement calculator

Log your trips and get the reimbursement at the IRS rate that applied on each date. The business rate changed on 1 July 2026, so each trip is calculated at the rate of its own date.

Rates72.5¢ → 76¢ from 1 Jul 2026
SourceIRS IR-2026-29
RuleAnnouncement 2026-11

Trip log · 20264 trips

Date	Purpose	Miles	Rate	Amount	Remove trip
			72.5¢	$362.50
			76¢	$608.00
			23.5¢	$23.50
			14¢	$5.60

Reimbursement

Business$970.50

Medical$23.50

Charity$5.60

Total

At 72.5¢ for the whole year the same business miles come to $942.50: $28.00 less than the IRS allows.

Rounded once, on the total. Rows are kept to a tenth of a cent.

For information only. Not tax or legal advice; check with your accountant.

Spotted a wrong rate or result?

Method

How it’s calculated

01Each trip’s date picks the IRS rate in effect for its purpose: business, medical or moving, charity.
02Miles × rate is kept to a tenth of a cent, so long logs don’t drift.
03The total is rounded once, half up, for display and export.
04If you pay above the IRS rate, the excess is taxable wages under an accountable plan.

18 Jun   500 mi × 72.5¢ = $362.50
 4 Aug   800 mi × 76.0¢ = $608.00
12 Aug   100 mi × 23.5¢ =  $23.50
 2 Sep    40 mi × 14.0¢ =   $5.60
                  total    $999.60
At 72.5¢ all year, business: $942.50 ← $28.00 less

Rates and sources

Values used

Purpose	1 Jan – 30 Jun 2026	1 Jul – 31 Dec 2026	Source
Business	72.5¢	76¢	IRS IR-2025-128 · IRS IR-2026-29
Medical and moving	20.5¢	23.5¢	IRS IR-2025-128 · IRS Announcement 2026-11
Charity	14¢	14¢	26 U.S.C. 170(i)

Rates are per mile. The charity rate is set by statute. Past periods stay in the tool, so older trips use the rate of their date.

Questions

Rates come from IRS notices and announcements, dated. When the IRS changes a rate, we update the tool.

The IRS raised the business rate from 72.5¢ to 76¢ per mile for the second half of 2026. Trips before 1 July use the old rate.

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Per diem (US)GSA lodging and M&IE by night, across the 1 October change.Expense report templateExcel and Google Sheets. VAT by rate, any currency, mileage and per diem tabs.VAT breakdown calculatorSeveral VAT rates on one receipt, checked against the printed VAT total. Türkiye, Germany, UK, France.

Reimburse from the receipt, not a spreadsheet.

Employees snap the receipt; RevoSpend reads it, routes it through approval and sends it to QuickBooks, Xero or NetSuite.

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