Tolls, Parking and the Standard Mileage Rate: What You Can Add On Top (2026)
General information, not tax or legal advice. Talk to your tax preparer about your situation.
Yes. Business-related parking fees and tolls are deductible in addition to the standard mileage rate (IRS Pub 463), and Topic 510 says they are separately deductible under either method. Parking at your regular place of work is a commuting cost and isn't deductible. Keep receipts or statements and record each toll or fee with the trip it belongs to.
The standard mileage rate is meant to be simple: business miles times a rate. People often assume that's the whole deduction. It isn't quite. Business tolls and parking sit outside the rate, and they can add up for drivers who work in cities or on toll roads.
What the IRS says
IRS Publication 463 says that in addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. IRS Topic 510 says other car expenses for parking fees and tolls attributable to business use are separately deductible, whether you use the standard mileage rate or actual expenses. Rev. Proc. 2019-46, which sets the rules for the standard rate, treats parking fees and tolls the same way.
What the rate already covers
Pub 463 says that if you use the standard rate for a year, you can't deduct actual car costs such as depreciation or lease payments, maintenance and repairs, fuel, oil, insurance or registration fees. For an EV, charging is a running cost the rate already covers. See EV charging and the standard mileage rate. Tolls and parking for business trips are the main costs that sit outside the rate.
Which parking counts and which doesn't
- Counts: parking at a client's office, a job site or a supplier on a business trip.
- Counts: tolls on the road to a business destination.
- Doesn't count: parking at your regular place of work. Pub 463 says these fees are nondeductible commuting expenses.
- Doesn't count: tolls and parking on personal trips or on your commute.
Whether a trip is a commute depends on where your regular place of work is. The rules for home offices and temporary work locations are in commuting vs business miles.
Parking tickets
Fines for breaking the law, including parking tickets, aren't deductible as car expenses (Pub 463). Keep them out of the log.
How the numbers combine
For 2026 the business 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), per the IRS standard mileage rates page. Tolls and business parking are added on top.
Example: 300 hypothetical business miles in August 2026 × 76¢ = $228. Add $18 of tolls on those trips and $12 of parking at client sites, for $258. Parking at your own office that month stays out. Estimates, not tax advice.
How to record tolls and parking
The sample mileage log in Pub 463, Table 5-2 has expense columns next to the trip columns, with tolls named as an example. Recording each fee on the same row as its trip shows the business link.
- Toll transponder statements list date, time and plaza, which you can match to trips in your log.
- Parking apps and receipts show date, place and amount.
- Cash meters may not give a receipt. Write the date, place, amount and purpose in your log at the time.
Pub 463 explains when documentary evidence such as receipts is needed for expenses and when a record in your log is enough, so keep statements and receipts with the log.
Rideshare and delivery drivers
Some platforms pass tolls through to riders and show them on your earnings statement. If you're reimbursed for a toll, ask your preparer how to handle it on both the income side and the expense side so it isn't counted twice. See which rideshare miles count.
Under actual expenses
If you use actual expenses instead of the standard rate, business tolls and parking are still deductible separately (Topic 510). The rest of the car's costs are split by business-use percentage. See standard mileage vs actual expenses.
Keeping trips and fees together
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
Are tolls deductible if I use the standard mileage rate?
Yes. Business-related tolls and parking fees are deductible in addition to the standard mileage rate (IRS Pub 463).
Can I deduct parking at my office?
No. Pub 463 says parking fees at your place of work are nondeductible commuting expenses.
Does the standard rate cover EV charging?
Yes. Under the standard rate you can't also deduct fuel, oil, maintenance, insurance or similar running costs (Pub 463). Charging is a running cost the rate covers.
Are parking tickets deductible?
No. Fines for breaking the law, such as parking tickets, aren't deductible car expenses (Pub 463).
How should I record tolls?
Next to the trip they belong to. The sample log in Pub 463, Table 5-2 has expense type and amount columns. Keep transponder statements and receipts.
This article is general information, not tax or legal advice. Talk to your tax preparer about your situation.
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