Self-employed people can deduct $0.725 per business mile in 2026. The trick: if you have a qualified home office, trips starting from home count as business miles, even commutes that normally wouldn't qualify. That means airport runs and client visits become write-offs.
Chapters
Let's say you drove 10,000 miles for the year and you're a business owner, self-employed. I can take 72.5 cents as a deduction on my business return. Sole proprietor, partnership, S corp, doesn't matter. I get to write off that mileage. Simple, easy, done. Every business owner is going to have this. It's only business mileage that you can deduct. Commuting doesn't count. Going to and from work doesn't work. Simple, easy. 72.5, 2026. What if I have a home office? Oh. And now I'm going to the airport, going to a meeting. Now I'm meeting a vendor. Now those are business miles. I'm going from the home office to these other places, and that is now business miles. It's not commuting miles.