The IRS-set per-mile deduction rate for business use of a personal vehicle — $0.725/mile for 2026 (up 2.5¢ from 2025, per IRS Notice 2026-10). Gig drivers can either deduct standard mileage OR actual vehicle expenses (gas, depreciation, repairs), but not both, and the method chosen for a vehicle in its first year of business use often locks that method for the vehicle’s life.
S