Mileage Deduction Calculator
Calculate your tax deduction for business, medical, and charity mileage. Compare the IRS standard mileage rate vs actual vehicle expenses to see which method saves you more for 2026.
Recommended Deduction
$8,400
Use the Standard Mileage Rate method
| Standard Mileage Method | Deduction |
|---|---|
| Business (12000 mi × $0.7/mi) | $8,400 |
| Total Standard Deduction | $8,400 |
Standard Method
$8,400Actual Method
N/AIRS Rate (Business)
$0.7/mileIRS standard mileage rate for 2025: $0.7/mile (business), $0.21/mile (medical), $0.14/mile (charity). You cannot use both methods for the same vehicle. The standard rate is only available for self-employed individuals or business owners — W-2 employees cannot deduct mileage.
Frequently Asked Questions
What is the IRS standard mileage rate for 2025?
For 2025, the IRS standard mileage rate is 70 cents per mile for business use, 21 cents per mile for medical purposes, and 14 cents per mile for charitable service. The business rate increased from 67 cents in 2024.
Standard mileage rate vs actual expenses?
The standard mileage rate is a simple per-mile deduction. The actual expenses method lets you deduct a percentage of total vehicle costs (gas, insurance, repairs, depreciation, lease payments) based on business use. Generally, the actual method benefits those with expensive vehicles or high costs, while the standard method benefits those with fuel-efficient or older vehicles.
Who can deduct mileage?
Self-employed individuals, independent contractors, and small business owners can deduct business mileage on Schedule C. W-2 employees generally cannot deduct commuting or work-related mileage since the Tax Cuts and Jobs Act of 2017 suspended the unreimbursed employee expense deduction through 2025. Medical mileage is deductible on Schedule A for those who itemize, and charity mileage can be claimed on Schedule A as well.
What driving counts as business mileage?
Business mileage includes driving between work locations, visiting clients, going to the bank or post office for business, and traveling to temporary work sites. It does not include your regular commute from home to your primary workplace, personal errands, or any personal driving. You must keep a log with dates, destinations, business purpose, and miles driven.
Sources
Editorial standards
How this page is maintained
USTax Tools updates calculator assumptions and page copy against official source material. We publish for general educational use, not individualized tax advice.
Last reviewed
March 2026
Coverage
2025 mileage deduction
Primary sources
IRS standard mileage rates and Publication 463
Key Tax Terms
Above-the-Line Deduction
Deductions subtracted from gross income to arrive at AGI, available regardless of whether you itemize. Examples include IRA contributions, student loan interest, and HSA contributions.
Itemized Deduction
Specific expenses you can deduct instead of taking the standard deduction, including mortgage interest, state/local taxes (up to $10,000), charitable donations, and medical expenses.
Standard Deduction
A fixed dollar amount that reduces your taxable income, available to all filers who do not itemize. For 2025, it is $15,000 for single filers and $30,000 for married filing jointly.
Self-Employment Tax
The combined Social Security (12.4%) and Medicare (2.9%) tax paid by self-employed individuals — effectively both the employee and employer shares of FICA, totaling 15.3%.
Adjusted Gross Income (AGI)
Your gross income minus specific adjustments such as student loan interest, IRA contributions, and self-employment tax. AGI is the starting point for calculating your taxable income.