If you drive for your business, your car can be one of your biggest tax deductions. Trips to meet clients, pick up supplies, or travel between job sites can add up to thousands of dollars of deductions over a year.
The catch is that you can only claim what you can prove. This guide explains what counts as deductible mileage, what the IRS expects you to record, and the simplest ways to keep a log you won’t dread.
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Can Freelancers Deduct Mileage?
Yes. If you are self-employed and use your own vehicle for business, you may be able to deduct vehicle costs on your tax return. You generally choose one of two methods:
| Method | How it works |
|---|---|
| Standard mileage rate | Multiply your business miles by the IRS rate set for the year |
| Actual expenses | Deduct the business share of real costs such as gas, repairs, insurance, and depreciation |
Most freelancers choose the standard mileage rate because it is simpler. The IRS notes that using the standard rate is optional. If you own the vehicle and want to use the standard rate, you generally need to choose it in the first year the car is used for business. You can read the details on the IRS standard mileage rates page.
The 2026 IRS Mileage Rates
The IRS adjusts the business mileage rate each year, and 2026 is unusual because the rate changed mid-year:
| Period | Business rate |
|---|---|
| January 1 – June 30, 2026 | 72.5 cents per mile |
| July 1 – December 31, 2026 | 76 cents per mile |
For miles driven in 2025, the rate was 70 cents per mile. This matters if you are filing your 2025 return now.
Rates can change again, so always confirm the current figure on the official IRS page.
Example for 2026: Suppose you drive 6,000 business miles from January to June and 5,000 from July to December.
- 6,000 miles × $0.725 = $4,350
- 5,000 miles × $0.76 = $3,800
- Total mileage deduction: $8,150
Because the rate changed on July 1, your log needs dates, not just a yearly total.
What Counts as Business Mileage?
Generally deductible:
- Driving to meet clients or customers.
- Trips to the bank, post office, or supply store for business.
- Travel between job sites or work locations.
- Driving to business events, conferences, or networking meetings.
- Delivery or rideshare driving while working on a gig platform.
Generally not deductible:
- Commuting between your home and a regular workplace.
- Personal errands.
- Trips with no business purpose.
If you work from a home office that qualifies as your principal place of business, trips from home to client sites may be treated differently than a normal commute. The rules can be nuanced, so review IRS Publication 463 or ask a tax professional.
What the IRS Expects in Your Mileage Log
The IRS expects you to keep records that support your deductions, and its recordkeeping guidance is a good place to start. For each business trip, a solid log includes:
- Date of the trip.
- Starting and ending point or destination.
- Miles driven.
- Business purpose (for example, «Client meeting with ABC Design»).
- Odometer readings at the start and end of the year, to show total miles driven.
Your log should be recorded at or near the time of the trip. A pile of guesses made months later is much weaker than a record kept as you go.
Extra Costs You Can Often Deduct
If you use the standard mileage rate, you can generally still deduct certain costs separately, such as:
- Parking fees for business trips.
- Tolls for business trips.
The standard rate already covers gas, maintenance, insurance, and depreciation, so you don’t deduct those separately.
How to Track Mileage: 4 Methods
1. A paper logbook
Keep a notebook in your glove box and write each trip down. It’s free and simple, but easy to forget.
2. A spreadsheet
Create columns for date, destination, purpose, start and end odometer, and miles. A spreadsheet works well if you update it weekly, and you can total it automatically.
3. A mileage-tracking app
Apps such as Everlance, MileIQ, and Driversnote can detect trips automatically using your phone’s GPS. You then swipe to label each trip as business or personal. This is the most reliable option for busy freelancers, and many offer a free tier with limits.
4. Bookkeeping software with mileage tracking
Some accounting tools include mileage tracking, so your trips and expenses live in one place. See our QuickBooks Self-Employed review for one example, and our list of the best apps to track freelance business expenses for more options.
Whatever you choose, back up your records and keep them in case of questions later.
Mileage for Gig Workers
If you drive for Uber, Lyft, DoorDash, or similar platforms, mileage is often your largest deduction. Track miles while you are working, including driving to pick up passengers or orders. See our guides on what Uber drivers really make after expenses and how to file taxes as a DoorDash driver to see how vehicle costs fit into your overall numbers.
Where Does the Deduction Go on Your Tax Return?
Sole proprietors and single-member LLCs generally report vehicle costs as part of their business expenses on Schedule C. You can read more about the form on the IRS Schedule C page. Tax software will usually ask for your business miles, the dates, and your total miles driven during the year.
Common Mileage-Tracking Mistakes
- Waiting until tax time to reconstruct trips from memory.
- Counting your commute as business driving.
- Skipping the business purpose in your notes.
- Forgetting to record odometer readings at the start and end of the year.
- Using the wrong year’s rate, especially in 2026 when the rate changed mid-year.
- Mixing personal and business trips without labeling them.
A Simple Routine That Works
- Set up your method today. Pick an app, spreadsheet, or notebook.
- Record your odometer on January 1. Do it again on December 31.
- Review your log weekly. It takes a few minutes.
- Save a backup at the end of each month.
- Share your total with your tax preparer along with the rest of your records.
Our Freelance Tax Checklist for First-Timers can help you keep everything else organized alongside your mileage.
Frequently Asked Questions
Do I need a mileage log if I use the standard mileage rate?
Yes. The standard rate replaces tracking individual car expenses, but you still need records of your business miles.
Can I deduct mileage if I work from home?
Possibly, if you drive for business purposes such as visiting clients. Your eligibility can depend on your situation, so check IRS guidance or ask a tax professional.
Which method saves more, standard rate or actual expenses?
It depends on your vehicle and driving habits. Many freelancers use the standard rate for simplicity, but you can compare both methods.
Can I use the standard mileage rate for an electric vehicle?
Yes. The IRS sets one business mileage rate regardless of whether the car runs on gas, diesel, hybrid, or electricity.
What if I forgot to track mileage earlier this year?
Reconstruct what you can using your calendar, emails, invoices, and map history, and start tracking properly from now on. A tax professional can advise you on what documentation is acceptable.
Is mileage tracking worth the effort?
For anyone who drives regularly for work, yes. A deduction of several thousand dollars is well worth a few minutes of weekly record-keeping.
Final Thoughts
Mileage tracking is one of the easiest ways to lower your taxable income, but only if your records are solid. Pick a method you will actually use, log trips as you go, and double-check the IRS rate for the year you are filing.
Do that consistently, and mileage becomes one of the most dependable deductions in your freelance toolkit.
This article is for general informational purposes only and is not financial, legal, or tax advice. Tax rules and rates change, so verify current figures on IRS.gov and consult a qualified tax professional about your situation.
Last Update: October 6, 2026