What happens if the federal mileage rate changes during the year?
Use the rate in effect on the date of each trip. Keep trip dates accurate and separate reports by rate period when needed.
If the IRS changes the standard mileage rate during the year, use the rate that was in effect on the date each business trip occurred. Do not apply one rate to every trip for the entire year.
For example, in 2026 the IRS business rate is 72.5¢ per mile for trips from January 1 through June 30, and 76¢ per mile for trips from July 1 through December 31. Keep your trip dates accurate so reports can separate mileage by the applicable rate period.
Your organization may choose a reimbursement rate that differs from the IRS standard mileage rate. Check with your administrator or tax professional if you are unsure which rate applies to you.