IRS Mileage Rate Increases to 76¢ Per Mile in 2026: What Campground Owners Need to Know

Starting July 1, 2026, the IRS standard mileage rate increases to 76 cents per mile—and if you're a campground or RV park owner, that mid-year bump could translate into a meaningful tax deduction you don't want to overlook. Between supply runs, property visits, bank trips, vendor meetings, and maintenance errands, the miles you drive for your outdoor hospitality business add up faster than you might think.

The catch? A mid-year rate change means you'll need to apply two different rates for the 2026 tax year. Let's break down exactly what this means for your campground business and how to make sure you're capturing every deductible mile.

What Changed: The 2026 Mid-Year Mileage Rate Increase

The IRS periodically adjusts its standard mileage rate to reflect changes in fuel costs, insurance, depreciation, and other vehicle operating expenses. For 2026, the agency announced a mid-year increase, raising the rate to 76 cents per mile effective July 1, 2026.

This means that for the 2026 tax year, you'll use two rates:

• January 1 – June 30, 2026: The rate established at the beginning of the year
• July 1 – December 31, 2026: The new rate of 76 cents per mile

Mid-year adjustments like this aren't common, but they do happen when economic conditions—particularly fuel prices—shift significantly. The last time we saw a mid-year increase was in 2022, so this is a familiar scenario for the IRS and tax professionals alike.

Why This Matters for Campground and RV Park Owners

Running a campground isn't a desk job. Your business demands that you're constantly on the move. Consider how many miles you drive each week for activities like:

• Supply runs: Picking up cleaning supplies, firewood, propane, plumbing parts, and other inventory
• Maintenance trips: Driving between properties or to hardware stores for repair materials
• Property visits: Inspecting sites, meeting with contractors, or overseeing seasonal preparations
• Banking: Depositing cash receipts, meeting with lenders, or handling financial paperwork
• Vendor meetings: Sitting down with suppliers, insurance agents, equipment dealers, or utility representatives
• Professional appointments: Visiting your accountant, attorney, or attending industry conferences

If you're driving even 50 miles per week for business purposes, that's roughly 2,600 miles per year. At the new 76-cent rate, that's nearly $2,000 in tax deductions. Many campground owners drive far more than that—especially those managing multiple properties or operating in rural areas where everything is a 30-minute drive away.

Standard Mileage Rate vs. Actual Expense Method

The IRS gives you two options for deducting vehicle expenses:

Standard Mileage Rate

This is the simpler method. You multiply your total business miles by the IRS standard rate (76 cents per mile for the second half of 2026). This rate is designed to cover gas, insurance, depreciation, maintenance, and repairs all in one number. The only additional costs you can deduct on top of the standard rate are tolls and parking fees.

Actual Expense Method

With this approach, you track and deduct the actual costs of operating your vehicle for business—fuel, oil changes, tires, insurance, registration, depreciation, and repairs. You then apply the percentage of business use to calculate your deduction.

For most campground owners, the standard mileage rate is simpler and often more advantageous, especially with the rate climbing to 76 cents. However, if you're driving a newer, expensive truck that you use primarily for business, the actual expense method might yield a larger deduction. It's worth running both calculations with your accountant to see which method benefits you more.

Important note: If you want to use the standard mileage rate, you must choose it in the first year the vehicle is available for business use. You can switch to actual expenses later, but you can't go back to the standard rate once you've started with actual expenses.

How to Track Your Mileage (and Actually Keep Up With It)

The single biggest reason campground owners miss out on mileage deductions is poor recordkeeping. The IRS requires a contemporaneous log—meaning you need to record your mileage at or near the time of the trip, not reconstruct it from memory at tax time.

Here's what your mileage log needs to include:

• Date of the trip
• Destination (where you went)
• Business purpose (why you went)
• Miles driven (starting and ending odometer readings, or trip distance)

The easiest way to stay on top of this is to use a mileage tracking app like MileIQ, Everlance, or TripLog. These apps run in the background on your phone and automatically detect trips. You simply swipe to classify each trip as business or personal. At tax time, you'll have a clean, audit-ready report.

If you prefer a manual approach, keep a small notebook in your vehicle or use a simple spreadsheet. The key is consistency. Build the habit now—especially since the mid-year rate change means your records need to clearly distinguish between trips taken before and after July 1.

Handling the Mid-Year Split on Your Tax Return

When you file your 2026 tax return, you'll need to calculate your mileage deduction in two parts:

• First half of 2026: Multiply business miles driven from January 1 through June 30 by the applicable first-half rate
• Second half of 2026: Multiply business miles driven from July 1 through December 31 by 76 cents

Add the two amounts together for your total mileage deduction. This is why accurate, date-stamped records are especially important this year. If you can't demonstrate when specific trips occurred, you may not be able to take full advantage of the higher rate for the second half of the year.

Your tax software or accountant will handle the actual calculation, but you are responsible for providing clean mileage data that's broken down by date.

Don't Leave Money on the Road

The IRS mileage deduction is one of the most accessible and underutilized tax benefits available to campground and RV park owners. With the rate now at 76 cents per mile for the second half of 2026, every trip to the hardware store, every drive to meet a vendor, and every visit to your accountant's office is worth real money at tax time.

Here's your action plan:

• Start tracking today if you aren't already—download a mileage tracking app this week
• Mark July 1 on your calendar so you know when the new rate kicks in
• Review your current method (standard mileage vs. actual expenses) with your accountant to confirm you're using the most beneficial approach
• Separate personal and business miles clearly—commuting from home to your primary place of business is generally not deductible, but trips to a second property, supply stores, and off-site meetings are

At Campground Accounting, we help campground and RV park owners navigate exactly these kinds of tax opportunities. If you're unsure whether you're maximizing your mileage deductions—or if you have questions about the mid-year rate change—we'd love to help you sort it out.

Book a discovery call with our team today, and let's make sure you're not leaving deductions on the table.