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Landlord mileage deduction calculator 2026 (72.5¢ / 76¢)

The IRS raised the business mileage rate on July 1, 2026, so one rate for the whole year is wrong. Enter your rental trips and the calculator applies 72.5¢ or 76¢ by date and totals each property for Schedule E line 6. It runs in your browser, so nothing you type is sent anywhere.

One row per trip. Use round-trip miles.

DatePropertyMiles

Got only totals? Enter one row dated before July 1 with your January–June miles and one row after July 1 with the rest.

Miles Jan 1 – Jun 30 (72.5¢)–
Miles Jul 1 – Dec 31 (76¢)–
Mileage deduction–
With parking and tolls–

PropertyMilesSchedule E line 6

Keep the log all year instead of rebuilding it in April. Landlord Ledger's Mileage tab picks the rate by trip date, just like this calculator, and adds each property's total to its Schedule E column next to rent, repairs and depreciation.

Get Landlord Ledger — $12 Free Lite version

How the 2026 calculation works

Trip dateRate per mile
January 1 – June 30, 202672.5¢
July 1 – December 31, 202676¢

Each trip is multiplied by the rate in force on its date. Parking fees and tolls for rental trips are deductible on top of the standard rate, so the calculator adds them separately. Trips dated outside 2026 are flagged, because other years have different rates.

Worked example

A landlord drives 40 miles round trip to a duplex 10 times before July and 12 times after. That's 400 miles × $0.725 = $290.00 plus 480 miles × $0.76 = $364.80, for a total of $654.80. Applying 72.5¢ to all 880 miles would give $638.00, which is $16.80 too little.

If you deducted actual car expenses for a car in an earlier year, you generally can't switch that car to the standard rate. For a car you own, you generally have to choose the standard rate in the first year you use it for the rental. Commuting and personal errands don't count, even if you pass the property on the way.

Frequently asked

Why are there two rates in 2026?

The IRS set the 2026 business rate at 72.5 cents per mile, then raised it to 76 cents for trips on or after July 1, 2026. Trips are deducted at the rate in force on the day you drove.

Where does rental mileage go on my return?

On Schedule E, line 6 (Auto and travel), in the column for the property the trip was for. Tax software may also ask for the vehicle's total miles and the date it was placed in service.

Can I deduct gas as well?

Not on top of the standard rate. The per-mile rate already covers gas, maintenance, insurance and depreciation. Parking fees and tolls for rental trips are the exception and are deducted separately.

Do I need a log, or is an estimate enough?

Keep a log: date, property, purpose and miles for each trip, written at the time or soon after. A total estimated at tax time is weak evidence if you are ever asked.

This calculator is for estimating and record-keeping, not tax advice. Rates: IRS IR-2025-128 (72.5¢ from January 1, 2026) and the mid-year increase to 76¢ from July 1, 2026. Confirm on irs.gov and see IRS Publications 463 and 527.

Related: Landlord mileage deduction 2026 · Which Schedule E line? · Year-end checklist