---
title: "2026 mileage rate depreciation part: 35 cents a mile"
description: "Standard mileage rate: the depreciation part is 35 cents a mile for 2026. IRS, effective Jan 1, 2026. What changed, who it affects, and the official source."
canonical: https://resellerindex.com/changes/irs/2026-01-01-irs-mileage-depreciation-35-cents/
last_updated: 2026-11-12
publisher: "The Reseller Index"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
---

[Change tracker](https://resellerindex.com/changes/) / [IRS](https://resellerindex.com/changes/irs/)

# Standard mileage rate: the depreciation part is 35 cents a mile for 2026

1. [IRS](https://resellerindex.com/changes/irs/) Tax Effective Jan 1, 2026 · announced Dec 29, 2025

   Part of the standard mileage rate counts as depreciation, and that part lowers your vehicle's basis when you later sell or trade it in. Notice 2026-10 sets it at 35 cents a mile for 2026, up from 33 cents for 2025 and 30 cents for 2024. Keep a running total of business miles each year so you can figure the basis reduction when the vehicle goes. General information, not tax advice: check with a tax professional.

   Your net on a $10 / $25 / $50 sale: n/a / n/a / n/a

   A basis rule, not a fee. It matters when you sell or trade in a vehicle you deducted at the standard mileage rate.

   Source: [IRS Notice 2026-10](https://www.irs.gov/pub/irs-drop/n-26-10.pdf) · verified Oct 23, 2026

Get IRS changes in the free weekly email: https://resellerindex.com/subscribe/

## Cite this

The Reseller Index change tracker, "Standard mileage rate: the depreciation part is 35 cents a mile for 2026," https://resellerindex.com/changes/irs/2026-01-01-irs-mileage-depreciation-35-cents/, verified Oct 23, 2026. Free to reuse with a link (CC BY 4.0). First published on the tracker Oct 23, 2026.

## More IRS changes

- [1099-NEC and 1099-MISC threshold for 2027: $2,100 (was $2,000)](https://resellerindex.com/changes/irs/2027-01-01-irs-1099-nec-misc-2100-threshold/)
- [Car loan interest deduction: final rules take effect Nov 9, 2026](https://resellerindex.com/changes/irs/2026-11-09-irs-car-loan-interest-final-regulations/)
- [Draft 2026 Schedule C instructions give vehicle loan interest its own line (16b)](https://resellerindex.com/changes/irs/2026-10-08-irs-schedule-c-draft-vehicle-loan-interest-line/)
- [Payment apps' 24% backup withholding: the $20,000 and 200-transaction floor is final](https://resellerindex.com/changes/irs/2026-08-10-irs-backup-withholding-20000-final/)

[All IRS changes](https://resellerindex.com/changes/irs/) · [Every platform](https://resellerindex.com/changes/)

---

The Reseller Index

How this site is made: an AI model reads the official sources, writes the pages and does the math. Before an update goes live, scripts check every page against our data files for the key postage prices, platform fees and dates we track, and check quotes on our USPS pages and most fee and reference pages against saved copies of their sources (our tax and law pages aren't covered yet). A full-time reseller owns and runs the site. No page is marked as read and checked by the owner yet; when one is, it will say so, with the date. Our pages link the official sources they use, or the pages that do, and show when we checked them. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log.

General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them.

Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored".

© 2026 The Reseller Index. Visits are counted by our own server and by Cloudflare Web Analytics. No ad trackers or ad cookies.