That is the answer most people searching this term do not want, so let me explain exactly where the line falls — and give you the 2026 rates, which changed in the middle of the year.
The rule
Driving between your home and a regular work location is commuting, and commuting is a personal expense in the eyes of the IRS. It is never deductible, regardless of distance.
The one significant exception: if you have a qualifying home office, trips from home to other work locations can qualify as business mileage, because your home office is itself a work location.
What does count as business mileage
Business mileage covers ordinary and necessary business driving. That includes:
- Travel between work locations
- Client meetings
- Job site visits
- Business errands — bank runs, supply pickups, deliveries
- Travel to a temporary work location, generally one you expect to work at for under a year
- Conferences and business events
The test is simple: if it is for your business and it is not your daily commute, it likely qualifies.
The 2026 rates — and the mid-year change
This is the part most pages have not updated for.
The IRS set the 2026 rates in Notice 2026-10, then amended them mid-year in Announcement 2026-11 because of rising fuel prices. That means 2026 has two rates, and you need both.
| Period | Business | Medical / moving | Charitable |
|---|---|---|---|
| 1 Jan – 30 Jun 2026 | 72.5¢ | 20.5¢ | 14¢ |
| 1 Jul – 31 Dec 2026 | 76¢ | 23.5¢ | 14¢ |
The business rate rose 3.5 cents; medical and moving rose 3 cents. The charitable rate is fixed by statute and has not changed since 1998.
This was the first mid-year adjustment since 2022. The IRS normally sets rates once a year and only intervenes mid-year when driving costs move sharply — which they did, on fuel.
What it means practically: if you are calculating 2026 mileage, you must split your log at 30 June and apply each rate to its own period. The higher rate is not retroactive to trips taken in the first half of the year.
For employee mileage allowances, the revised rate applies when the allowance is paid on or after 1 July and relates to travel incurred on or after that date.
The rates cover more than fuel
A common misunderstanding: the standard mileage rate is not a fuel reimbursement. It is designed to cover the full cost of operating the vehicle — fuel, depreciation, maintenance, insurance and registration.
That is why it is considerably higher than what a gallon of petrol actually costs you per mile.
Standard rate or actual expenses?
You choose one method per vehicle per year. You cannot claim 76 cents per mile and deduct fuel receipts for the same vehicle in the same year.
Two rules worth knowing if you own the vehicle:
- If you want to use the standard rate, you must choose it in the first year the vehicle is available for business use. After that you can switch between methods.
- For a leased vehicle, if you use the standard rate you must use it for the entire lease period, including renewals.
Parking fees and tolls can be deducted separately even when using the standard rate.
Record keeping
A mileage log needs dates, destinations and the business purpose of each trip.
One practical note that comes up repeatedly in IRS guidance and from accountants: a log showing exactly 50 miles every week looks fabricated. Real driving produces irregular numbers. Record what you actually drove.
And in 2026 specifically, your log needs to make the pre-July and post-July split clear.
Am I not eligible for anything?
If your only work driving is your commute, then correct — there is no federal mileage deduction available to you.
Two things that may still apply:
Employer reimbursement. Some employers reimburse commuting even though it is not tax-advantaged. That is a company policy question, not a tax one.
Commuter benefit programmes. Pre-tax transit and parking benefits exist and operate under different rules from the mileage deduction. Worth asking your employer about.
This is general information, not tax advice
Rules change, individual circumstances vary, and the mid-year rate split adds complexity to 2026 specifically. If your situation involves a home office, multiple work locations, or a leased vehicle, talk to an accountant rather than relying on a web page.
The IRS Notice 2026-10 and Announcement 2026-11 are the authoritative sources.
Before you drive
Knowing your commute is not deductible does not make it shorter. What does help is knowing when to leave, so you spend fewer of those non-deductible miles sitting still.
BoardSpy tells you before you leave what your specific commute will cost you today, with live conditions and weather on your actual route.
Frequently asked questions
Are commuting miles tax deductible?
No. Driving between your home and a regular work location is commuting, and it is never deductible — regardless of distance, and even if you take work calls on the way. The main exception is when you have a qualifying home office, in which case trips from home to other work locations can qualify.
What is the IRS mileage rate for 2026?
There are two rates for 2026. Business miles driven from 1 January to 30 June 2026 use 72.5 cents per mile. Miles driven from 1 July to 31 December 2026 use 76 cents per mile, following a rare mid-year increase announced in Announcement 2026-11.
What counts as business mileage instead of commuting?
Travel between work locations, trips to client meetings, job sites, business errands such as bank runs and supply pickups, and travel to a temporary work location generally expected to last under a year.