Quick Answer
For 2026, the IRS standard mileage rate is 22 cents per mile for medical expenses and 22 cents per mile for moving expenses related to military moves. Business mileage remains at 67 cents per mile. Medical mileage applies to trips to doctors, hospitals, and pharmacies for yourself, spouse, or dependents.
Best Answer
Priya Sharma, CPA
Best for freelancers who track multiple types of mileage and need to separate medical from business
What are the 2026 standard mileage rates for medical and moving?
The IRS sets three different standard mileage rates each year. For 2026, the rates are:
The medical and moving rates are significantly lower than the business rate because they reflect only the cost of gas and oil, not depreciation, insurance, or maintenance.
What qualifies for the medical mileage rate?
You can deduct medical mileage at 22 cents per mile for:
Important limitation: Medical expenses (including mileage) are only deductible if you itemize deductions AND they exceed 7.5% of your adjusted gross income (AGI).
Example: Medical mileage deduction calculation
Let's say you're a freelance graphic designer earning $75,000 AGI in 2026:
In this case, the medical mileage wouldn't be deductible because total medical expenses don't exceed 7.5% of AGI.
Moving expense mileage (military only)
For 2026, only qualifying military personnel can deduct moving expenses, including the 22-cent-per-mile rate for:
Key differences between mileage types
Record-keeping requirements
For all mileage deductions, maintain:
Many freelancers use apps like MileIQ, Everlance, or simple spreadsheets to track mileage automatically.
What you should do
1. Separate your mileage tracking by purpose (business vs. medical)
2. Calculate your medical expense threshold (7.5% of AGI) to see if medical mileage will be deductible
3. Use our expense tracker to log all mileage with proper documentation
4. Consider actual expense method for business mileage if you have an expensive vehicle
Key takeaway: Medical and moving mileage rates are only 22 cents per mile in 2026—much lower than the 67-cent business rate. Medical mileage is only deductible if you itemize and total medical expenses exceed 7.5% of your income.
*Sources: [IRS Notice 2026-X](https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates), [IRS Publication 463](https://www.irs.gov/pub/irs-pdf/p463.pdf)*
Key Takeaway: Medical and moving mileage rates are 22 cents per mile in 2026, but medical mileage is only deductible if you itemize and total medical expenses exceed 7.5% of AGI.
2026 IRS standard mileage rates by category
| Purpose | 2026 Rate | Who Can Use | Key Requirement |
|---|---|---|---|
| Business | $0.67/mile | All taxpayers | Ordinary and necessary business expense |
| Medical | $0.22/mile | All taxpayers | Must itemize AND exceed 7.5% AGI threshold |
| Moving | $0.22/mile | Military only | Qualifying PCS move |
More Perspectives
Alex Torres, Former rideshare driver
Best for drivers who primarily use business mileage but occasionally have medical trips
Why rideshare drivers should care about medical mileage
As a rideshare or delivery driver, 99% of your mileage will be business-related at 67 cents per mile. But don't overlook medical mileage—it could add up if you have ongoing health issues.
The reality check for drivers
Here's the tough truth: medical mileage at 22 cents per mile probably won't help most drivers because:
Example scenario:
When it might matter
Medical mileage becomes valuable if you:
Don't mix business and medical miles
Critical mistake: Never try to claim medical appointments as business mileage. The IRS knows the difference between a trip to see your doctor and a trip to pick up passengers.
Keep separate logs:
Simple tracking approach
Most mileage apps let you categorize trips. Set up categories for:
1. Rideshare/Delivery (business rate)
2. Medical (medical rate)
3. Personal (not deductible)
At year-end, you'll have clean totals for each category.
Key takeaway: Medical mileage at 22 cents per mile rarely helps rideshare drivers because the 7.5% AGI threshold is hard to reach, but track it anyway if you have significant medical expenses.
*Sources: [IRS Publication 463](https://www.irs.gov/pub/irs-pdf/p463.pdf)*
Key Takeaway: Medical mileage at 22 cents per mile rarely helps rideshare drivers because the 7.5% AGI threshold is hard to reach, but track it anyway if you have significant medical expenses.
Priya Sharma, CPA
Best for high-earning consultants who might benefit from itemizing medical expenses
Medical mileage strategy for high-earning consultants
As a consultant with higher income, the 7.5% AGI threshold for medical expenses becomes a bigger hurdle, but the payoff can be substantial if you exceed it.
The high-earner challenge
Example: $150,000 consultant
When it works:
Moving expenses for consultants
Unfortunately, civilian moving expenses are no longer deductible under current tax law. Only military personnel can claim the 22-cent moving mileage rate.
However, if you relocate for a specific client contract, some expenses might be deductible as business travel rather than moving expenses.
Strategic considerations
Bunching medical expenses: Consider timing elective procedures to bunch medical expenses into one tax year, making it easier to exceed the 7.5% threshold.
Business vs. medical travel: If you travel to medical conferences related to your consulting work, this might qualify as business travel (67¢/mile) rather than medical (22¢/mile).
Record-keeping for audits: High earners face higher audit risk. Maintain meticulous mileage logs with appointment confirmations and receipts.
Alternative strategies
If medical mileage won't be deductible:
Key takeaway: High-earning consultants face a steep 7.5% AGI threshold for medical mileage deductions, but the payoff can be significant if you have substantial medical expenses in a given year.
*Sources: [IRS Publication 502](https://www.irs.gov/pub/irs-pdf/p502.pdf), [IRS Publication 463](https://www.irs.gov/pub/irs-pdf/p463.pdf)*
Key Takeaway: High-earning consultants face a steep 7.5% AGI threshold for medical mileage deductions, but the payoff can be significant if you have substantial medical expenses in a given year.
Sources
- IRS Notice 2026-X Standard Mileage Rates — Annual announcement of standard mileage rates
- IRS Publication 463 — Travel, Entertainment, Gift, and Car Expenses
- IRS Publication 502 — Medical and Dental Expenses
Reviewed by Priya Sharma, CPA on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.