Guide for the United States
IRS standard mileage rate for a Tesla: 2026 and earlier years
The standard mileage rate lets you deduct business driving as a fixed amount per mile instead of tracking every expense. It works the same for an electric car as for a petrol one. This page lists the rates and shows how to apply them to a Tesla.
Reviewed October 7, 2026
How the standard mileage rate works
You multiply your business miles by the rate for the year you drove them. The rate is meant to cover the running costs of the car, including fuel or electricity, maintenance and depreciation, so with the standard rate you do not also deduct charging costs on top. Eligibility depends on your situation and on the method you chose when you first used the car for business, so confirm the rules for your case in IRS Topic 510.
Only business miles count. Ordinary commuting between home and a regular workplace is not business mileage. Trips to a client, a supplier or a temporary work location can be.
Apply the rate for the date of each trip
When a rate changes during the year, use the rate in effect on the day of each trip. In 2026 the IRS rate changed on July 1, so the same year has two rates.
Example: 4,000 business miles before July at 72.5 cents is $2,900. 6,000 business miles after July 1 at 76 cents is $4,560. The total is $7,460. OhMyMiles applies the rate by trip date automatically in its IRS report.
What your log has to show
To support the deduction, keep a record made at or near the time of each drive: the date, the business destination, the business purpose and the business miles, plus your total miles for the year. Your Tesla knows when and where you drove. You still add the business purpose, because the car cannot know why you went.
- Date and destination of each business trip
- Business purpose, such as a client meeting
- Business miles for each trip and total miles for the year
- Starting and ending odometer readings, which your Tesla reports
| Year | Rate |
|---|---|
| 2026 | 72.5 cents until June 30, 76 cents from July 1 |
| 2025 | 70 cents |
| 2024 | 67 cents |
| 2023 | 65.5 cents |
| 2022 | 62.5 cents |
| 2021 | 56 cents |
| 2020 | 57.5 cents |
| 2019 | 58 cents |
Common questions
Does the standard mileage rate apply to an electric car?
Yes. The IRS business rate is the same for electric, hybrid and petrol cars. It is meant to cover the running costs of the car, including electricity.
Can I also deduct my charging costs with the standard mileage rate?
Generally no. The standard rate is meant to cover energy, so you choose between the standard rate and actual expenses. Check IRS Topic 510 for your case.
Which rate applies if it changed during the year?
Use the rate in effect on the day of each trip. In 2026 the rate changed on July 1, so trips before and after that date use different rates.
This guide describes recordkeeping and published rates, not an individual tax determination. Check unusual circumstances with a tax professional. Sources: IRS standard mileage rates, IRS Topic 510, business use of car, IRS Publication 463.