GigWorkerTaxTax estimates for 1099 and gig workers

2026 mileage deduction calculator

The IRS standard mileage rate changed in the middle of 2026: 72.5¢ a mile from January to June and 76¢ from July 1. Enter your business miles for each half of the year to see what they are worth.

Business miles in 2026

At 72.5¢ a mile. From your mileage log, or the online miles in your app's tax summary.

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At 76¢ a mile. If the year is not over, your miles so far plus a guess for the months left.

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Your 2026 mileage deduction

Type your business miles for each half of the year to see what they are worth.

Nothing you type here is saved or sent. To keep a mileage log, use the tracker.

What this tool does

It multiplies the business miles you drove from January to June by the first 2026 rate, and the miles from July to December by the second, and adds them up. That is your deduction with the standard mileage rate, the way most delivery and rideshare drivers take their car costs. It also shows roughly how much tax the deduction saves. Nothing you type is saved or sent.

The rules it applies

  • Rates. 72.5¢ a mile for business miles driven January 1 to June 30, 2026 (IRS Notice 2026-10), and 76¢ from July 1 (Internal Revenue Bulletin 2026-29).
  • What counts. Miles driven for the work: to a pickup, on a delivery or a ride, between stops. Driving from home to the first place you work can be commuting; IRS Publication 463 explains when it is not. Many drivers count the miles the app logs as online.
  • What it covers. The rate covers gas, repairs, insurance and depreciation, so those are not added on top. Parking and tolls for work are added separately.
  • Choosing it. For a car you own, the standard rate has to be chosen in the first year you use the car for business; after that you can switch between it and actual costs (Publication 463).

How to read the result

The deduction comes off your profit before both taxes. Self-employment tax falls by 15.3% of 92.35% of it (about 14.1%), while your profit is under the $184,500 Social Security wage base. Income tax falls by the deduction times your bracket, shown for 10%, 12% and 22%, and your state's rate comes on top. Our other calculators use 72.5¢ for every mile, so they never overstate the deduction; this page shows how much the July rate adds.

What it does not do

  • It does not work out the actual-expense method (gas, repairs, insurance and depreciation by receipt).
  • It does not check which of your miles are business miles; that comes from your log.
  • The standard rate is for a car, van, pickup or panel truck. For a bike or e-bike, the business share of what it cost counts instead.
  • It is an estimate for planning, not tax advice.

An example

Example. A driver logs 9,000 business miles from January to June and 9,500 from July to December.

The first half is worth $6,525 and the second $7,220: a deduction of $13,745. At 72.5¢ for every mile it would be $13,413, so the July rate adds $332. It lowers self-employment tax by about $1,942, and income tax by $1,649 in the 12% bracket.

Keep a log

The IRS asks for the date, miles and business purpose of each trip (Publication 463). Some apps give a yearly summary of online miles; others, like Spark, give none. The tracker keeps payouts and miles together and downloads a mileage log, and the methodology page lists every rate with its source.

GigWorkerTax is an independent site, not connected to the IRS. See the disclaimer.

Sources, checked October 8, 2026: IRS Publication 463 · IRS standard mileage rates