2026 IRS Mileage Rate for Electric Cars: 72.5¢, Then 76¢, and How to Split Your Log
General information, not tax or legal advice. Talk to your tax preparer about your situation.
Electric cars use the same IRS business mileage rate as gas cars. For 2026 the rate is 72.5¢ per mile for January 1 to June 30, 2026 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31, 2026 (IR-2026-29 / Announcement 2026-11). Because the rate changed mid-year, keep your log split by trip date so each half-year's business miles are totaled separately.
The 2026 rates, with sources
- 72.5¢ per mile for January 1 to June 30, 2026 (IR-2025-128 / Notice 2026-10).
- 76¢ per mile for July 1 to December 31, 2026 (IR-2026-29 / Announcement 2026-11).
Both come from the IRS standard mileage rates page. When the IRS announced the 2026 rate, it said the rates apply to fully electric and hybrid cars as well as gasoline and diesel cars (IRS news release). There is no separate EV rate.
Why 2026 has two rates
IRS Topic 510 notes that 2026 has different standard mileage rates for the first and second halves of the year, citing IRS Announcement 2026-11. The midyear change means a full-year total can't simply be multiplied by one rate.
How to split your log
- Keep the date on every business trip, as Pub 463 already asks.
- Total business miles for trips dated January 1 to June 30.
- Total business miles for trips dated July 1 to December 31.
- Apply each period's rate to that period's miles, and keep both totals with your records.
Example: 1,000 hypothetical business miles in March 2026 × 72.5¢ (IR-2025-128) = $725, plus 1,000 hypothetical business miles in September 2026 × 76¢ (IR-2026-29) = $760. Estimates, not tax advice.
What the rate covers, and what it doesn't
The business rate stands in for the costs of operating the car, including fuel or electricity, maintenance, insurance and depreciation (Rev. Proc. 2019-46). Business parking and tolls can be deducted separately (Topic 510). You can't add charging costs on top of the rate.
Who can use the rate
Topic 510 lists conditions. For example, you can't use it if you operate five or more cars at the same time, or if you've claimed MACRS, Section 179 or the special depreciation allowance on that car. For a car you own, you must choose the rate in the first year the car is used for business. Rules are in IRS Publication 463.
Keeping the log by date
CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data. You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. You confirm each trip's purpose and export a PDF or CSV log plus a Form 4562 Part V worksheet for your tax preparer. See how the log is built or see plans.
Frequently asked questions
Is the IRS mileage rate the same for electric cars?
Yes. The IRS says the rates apply to fully electric and hybrid cars as well as gasoline and diesel cars.
What is the 2026 business mileage rate?
72.5¢ per mile for January 1 to June 30, 2026 (IR-2025-128 / Notice 2026-10), and 76¢ per mile for July 1 to December 31, 2026 (IR-2026-29 / Announcement 2026-11), per the IRS standard mileage rates page.
Do I need to split my 2026 log at July 1?
Because the rate changed on July 1, 2026, totaling business miles separately for each half of the year lets each period's rate be applied (IRS Topic 510; Announcement 2026-11).
Can I deduct charging on top of the rate?
No. The standard rate already covers operating costs, including fuel or electricity (Rev. Proc. 2019-46).
This article is general information, not tax or legal advice. Talk to your tax preparer about your situation.
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