IRS Mileage Rate 2026: 72.5¢ and 76¢ for Gig Drivers
The IRS mileage rate for 2026 is 72.5 cents per business mile from January 1 to June 30 and 76 cents per mile from July 1 to December 31. For a gig driver, 18,500 miles split evenly is worth about $13,700 of deductions, which cuts both self-employment tax and income tax.
IRS mileage rate 2026: 72.5¢ and 76¢
| Miles driven | Rate |
|---|---|
| January 1 to June 30, 2026 | 72.5 cents per mile |
| July 1 to December 31, 2026 | 76 cents per mile |
The IRS raised the rate mid-year because of fuel costs, the first mid-year change since 2022.
DoorDash mileage deduction: which miles count
Miles driven while working generally count: to the restaurant or store, to the customer and between orders. Driving from home to the area where you usually start can be treated as commuting. Rideshare apps report online miles in their annual summaries, which is a useful starting point.
Standard rate or actual costs
The standard rate covers gas, maintenance, insurance and depreciation. The alternative is to deduct your actual costs times your business-use percentage. Most gig drivers come out ahead with the standard rate, and it’s much simpler. Choose it in the first year you use the car for gig work.
Keeping a log the IRS accepts
Record the date, business miles, where you went or the purpose, and your odometer at the start and end of the year. Write it down at the time: logs rebuilt months later are hard to defend.
See what your miles are worth
Use the mileage deduction calculator.
What is the IRS mileage rate for 2026?
72.5 cents per mile for January to June 2026, and 76 cents per mile from July 1, 2026.
Is the mileage deduction worth it for part-time drivers?
Yes. Every business mile lowers both self-employment tax and income tax.
Can I use the app’s mileage instead of a log?
App records help, but they may miss miles between orders. Keep your own log.