Can landlords deduct mileage driving to their rental properties?
Yes, when the trip is to collect rent or to manage, conserve or maintain the property. For 2026 the IRS business standard mileage rate is 72.5 cents a mile from January 1 to June 30 and 76 cents from July 1 to December 31. Trips from home to a rental can count as commuting instead, so keep a log and know the home office exception.
Which trips count
Publication 527 says you may be able to deduct ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve or maintain your rental property. Showing a vacant unit, meeting a plumber, inspecting after a storm and buying supplies at the hardware store all fit that description.
There is a catch. The same publication says transportation between your home and a rental property is generally a nondeductible commuting expense, unless you use your home as your principal place of business. Whether your home qualifies is decided by the tests in Publication 587; our post on the home office deduction for landlords walks through them. Ask your tax preparer how the rule applies to your setup.
The IRS standard mileage rates
The IRS publishes its standard mileage rates each year. In 2026 the business rate changed mid-year: Announcement 2026-11 raised it for costs on or after July 1, 2026, citing recent increases in the price of fuel.
| Period | Business rate per mile | IRS source |
|---|---|---|
| 2025 | 70 cents | IR-2024-312 |
| January 1 to June 30, 2026 | 72.5 cents | IR-2025-128 |
| July 1 to December 31, 2026 | 76 cents | Announcement 2026-11 |
Example a made-up owner of two buildings logs 1,180 rental miles from January to June 2026 and 1,420 from July to December. The deduction under the standard rate is 1,180 x $0.725 = $855.50, plus 1,420 x $0.76 = $1,079.20, for $1,934.70 in total. A single full-year rate would get this wrong, so split your log at July 1.
Standard rate or actual costs
You can use the standard rate or your actual car costs. The IRS 2026 rate announcement says the standard rate is optional and adds two timing rules:
- For a car you own, you must choose the standard rate in the first year the car is available for business use. In later years you may use either method.
- For a leased car, if you use the standard rate, you must use it for the entire lease period, including renewals.
Actual costs means the rental share of gas, repairs, insurance, depreciation and similar costs, based on the percentage of miles driven for the rentals. It takes more records and usually pays off only for a vehicle used heavily for the properties. Your tax preparer can compare the two.
The log you need
Publication 527 says that to deduct car expenses under either method you must keep records that follow chapter 5 of Publication 463, and the Schedule E instructions say you complete Part V of Form 4562 when you claim auto expenses. A simple log entry for each trip covers what most owners need:
| Date | From and to | Purpose | Miles |
|---|---|---|---|
| 2026-03-04 | Office to 410 Elm St | Meet roofer, inspect leak in 3B | 14 |
| 2026-03-11 | 410 Elm St to hardware store to 88 Oak Ave | Buy filters, change filters in all units | 22 |
The log rows are a made-up example.
Write the log as you go. A log rebuilt in April from memory is the kind of record that tends not to hold up if the IRS asks.
Several properties on one trip
If one drive covers three buildings, split the miles by the stops so each property's books carry its share. Long trips away from home are a separate topic: Publication 527 allows travel expenses when the primary purpose is to collect rent or manage, conserve or maintain the property, but says the cost of a trip made primarily to improve the property is recovered through depreciation instead.
How DoorKeeping handles it
Each property in DoorKeeping has its own books, and expense accounts map to Schedule E lines, including auto and travel on line 6. You can tell your AI app about a trip and its miles, and it records the entry for that property once you approve it. DoorKeeping does not decide whether a trip is deductible; your tax preparer does.
Sources
- IRS, Publication 527, Residential Rental Property, read Oct 29, 2026
- IRS, Standard mileage rates, read Oct 29, 2026
- IRS, Internal Revenue Bulletin 2026-29 (Announcement 2026-11), read Oct 29, 2026
- IRS, IRS sets 2026 business standard mileage rate at 72.5 cents per mile, read Oct 29, 2026
- IRS, Instructions for Schedule E (Form 1040), 2025, read Oct 29, 2026
- IRS, Publication 587, Business Use of Your Home, read Oct 29, 2026
Questions
- What is the IRS mileage rate for landlords in 2026?
- The business standard mileage rate is 72.5 cents a mile for January 1 to June 30, 2026, and 76 cents a mile from July 1 to December 31, 2026.
- Is driving from my house to my rental deductible?
- Publication 527 says it is generally nondeductible commuting unless your home is your principal place of business. Trips between properties, or to the hardware store for a rental, are treated differently, so keep a log.
- Do I need a mileage log for rental property?
- Yes. The IRS says car expenses need records that follow chapter 5 of Publication 463, so log the date, places, purpose and miles of each trip.