Landlord Mileage Deduction: 2025 and 2026 IRS Rates and a Calculator
Trips to collect rent, show a vacancy, or buy supplies for a repair can be deductible rental expenses. Trips from your home to the rental usually count as commuting unless your home is your principal place of business. Here are the rules and the current rates.
Calculator
- Jan–Jun
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- Jul–Dec
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Pre-filled with 2026 rates. For 2025 use 70¢ in both rows.
What counts
Pub. 527: you may be able to deduct ordinary and necessary local transportation expenses incurred to collect rental income or to manage, conserve, or maintain the rental property. Travel between your home and a rental property is generally nondeductible commuting unless your home is your principal place of business (Pub. 587 covers that test).
You can use either actual expenses or the standard mileage rate, and you need records that meet the rules in chapter 5 of Pub. 463. Pub. 527 also says you must complete Form 4562, Part V, to deduct car expenses under either method.
Standard mileage rates (business)
| Period | Rate per mile |
|---|---|
| 2025 | 70¢ |
| Jan 1 – Jun 30, 2026 | 72.5¢ |
| Jul 1 – Dec 31, 2026 | 76¢ |
The mid-year 2026 change comes from IRS Announcement 2026-11 (fuel-price increase). The calculator is pre-filled with the two 2026 rates; change them for another year.
A simple log
For each trip write the date, start and end point, miles and purpose ("collect rent", "meet plumber"). Split the year at June 30 for 2026 so each half uses its own rate. Auto and travel costs go on Schedule E line 6.
Quick answers
What is the IRS mileage rate for 2026?
72.5 cents per mile for business miles driven January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026, per the IRS standard mileage rates page.
Can landlords deduct driving to their rental property?
Pub. 527 allows ordinary and necessary local transportation to collect rent or manage, conserve or maintain the property, but trips from home to the rental are generally commuting unless home is your principal place of business.
Keep landlord books in these categories
Our rental spreadsheets use Schedule E-style expense categories (you can rename them), track security deposits separately from income, and total everything per property: