Travel to a rental property — to show it, inspect it, meet a contractor, collect rent, or buy supplies — is deductible at the IRS standard mileage rate or at actual cost, but only with a contemporaneous log showing the date, the destination, the purpose and the miles. The rate changes: for 2026 the IRS set 72.5 cents per mile for January 1 to June 30 and 76 cents for July 1 to December 31, after 70 cents for 2025 (IRS standard mileage rates). Commuting from home to a regular place of business is not deductible; travel between the home office and the properties, and between properties, generally is — ask a tax professional how your facts fit.
The log
| Column | Example |
|---|---|
| Date | 2026-09-19 |
| From / to | Home office → 123 Main St → hardware store → home |
| Purpose | Move-out inspection; purchase of replacement locks (§92.156 re-key) |
| Miles | 24.6 |
| Property | 123 Main St |
| Odometer start / end (recommended) | 41,220 / 41,245 |
| Rate applied | 72.5¢ (Jan–Jun 2026) / 76¢ (Jul–Dec 2026) |
Rules
- Write the entry the same day; a log reconstructed in April is the kind an examiner discounts.
- Record the odometer at the start and end of the year, so total miles and rental miles can be compared.
- Apply the rate in force on the date of the trip — two rates in 2026.
- Keep receipts for tolls and parking, which are deductible in addition to the mileage rate.
- If you use actual expenses instead of the rate, keep every vehicle receipt and the same log to compute the rental percentage.
Where it lands
Vehicle expense is a Schedule E line; Publication 527 points to the vehicle rules in Publication 463 for the details. The log is filed with the year’s records for the retention period the IRS describes (IRS).
Frequently asked questions
What is the IRS mileage rate for 2026?
72.5 cents per mile for January 1 to June 30, 2026 and 76 cents per mile for July 1 to December 31, 2026; the 2025 rate was 70 cents (IRS).
What must a mileage log show?
Date, destination, purpose and miles for each trip, kept at the time of the trip; odometer readings strengthen it.
Is driving from home to the rental deductible?
It depends on whether the home is the principal place of the rental activity and on the trip’s purpose; keep the log and ask a tax professional about your facts (IRS Publication 527).
Sources
Rules change and the right answer can depend on the home, the city, the lease and the timing. These are the official pages this guide relies on; check them before signing, charging a fee, sending a notice or making a legal decision.
- IRS — Standard mileage rates ↗
- IRS Publication 527 (2025) — Residential Rental Property ↗
- IRS — How long should I keep records? ↗
- IRS — Tips on rental real estate income, deductions and recordkeeping ↗
General information for U.S. landlords, with a Texas focus. This guide is not legal, tax or accounting advice. Consult a qualified professional for your situation. Written by the rentalfreelease.com Editorial Team; last reviewed September 19, 2026.