Notice 2026-10 published on Dec. 29, 2025 provides the optional 2026 standard mileage rates and the maximum fair market value of employer-provided automobiles first made available to employees for personal use in calendar year 2026. For 2026, the standard mileage rate is 72.5 cents per mile. You can't use the cents-per-mile rule for an automobile (including a truck or van) if its value when you first make it available to any employee for personal use in calendar year 2026 is more than $61,700. For more information, go to Notice 2026-10.
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