2026 IRS split-year mileage · 72.5¢ / 76¢

Mileage deduction calculator 2026

Compare standard mileage with actual expenses, then estimate tax savings by recalculating your tax liability with and without the selected vehicle deduction. Business miles are already business-only; the business-use percentage applies only to actual expenses.

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Mileage, actual costs & tax scenario

Business miles Jan–June 2026

Business miles July–December 2026

Annual gas and charging costs ($)

Annual maintenance and repairs ($)

Annual eligible vehicle insurance ($)

Eligible annual tax depreciation or lease expense ($)

Annual business-eligible registration and other vehicle costs ($)

Business-use percentage of total vehicle usage (actual method only)

Business tolls and parking ($, typically allowed with either method)

Annual 1099 gross business receipts ($)

Other deductible nonvehicle business expenses ($)

Other household taxable income ($)

Own W-2 wages ($, subset of other income)

Filing status

Eligible for QBI?

Simplified state tax rate on gig profit (%)

What counts as business mileage?

Track eligible business trips with their dates, purpose and miles, including business driving between jobs when applicable. Regular personal driving and nonqualifying commuting are excluded. Simply turning an app on does not automatically turn every mile into deductible business mileage.

The standard mileage and actual-vehicle-expense methods are alternatives, and first-year, leased-car and depreciation election rules can limit which is available. Eligible parking and tolls may be additional under either method. This calculation assumes the two methods are otherwise available for comparison; check your own eligibility.

The tax-savings difference is scenario-based and uses 2026 tax brackets and your 1099 revenue and W-2 context. It is not a promise of a refund; a deduction is not a dollar-for-dollar credit. It does not model the federal employee deduction for ordinary W-2 driving, which is generally unavailable.

Primary references: IRS mileage rates · 2026 brackets · Pub. 505 (estimated tax) · QBI rules.

Example: uneven first-half and second-half miles

For 8,000 eligible business miles from January through June and 4,000 from July through December, standard mileage is $5,800 plus $3,040, or $8,840. If eligible actual vehicle costs total $7,950 and business use is 80%, the comparison is $6,360. A higher deduction only helps if that method is available to you; the tax savings depend on your income scenario.

See calculation assumptions and source standards.