This guide is general information, not tax advice. Review your situation with a tax professional.
Why 2026 has two rates
The IRS set the 2026 business rate at 72.5¢ in December 2025, then raised it to 76¢ for driving on or after July 1, 2026. Use the rate for the date of each trip. Your mileage log needs dates for this, and Self-Employment Tax Hub applies the right rate to each trip for you.
What counts as business driving
- Driving to meet clients, visit job sites or pick up supplies.
- Delivery and rideshare miles while you're working, including driving to a pickup.
- Trips between two work locations.
- Not commuting: driving from home to a regular place of work is personal. If your home is your main place of business, trips from home to clients usually count.
Standard rate or actual expenses
You can deduct either the standard mileage rate or your actual car costs (gas, repairs, insurance, depreciation) for the business share. The standard rate is simpler and only needs a mileage log. To use it for a car you own, you generally have to choose it in the first year you use the car for business. Business parking fees and tolls can be deducted on top of the standard rate.
What to write down for each trip
- The date.
- Where you went.
- The business purpose.
- The miles driven.
Log trips as you go. A log made up at the end of the year is much harder to defend. The deduction goes on Schedule C, line 9 (car and truck expenses).