The U.S. Department of Transportation has revised Standard Industry Fare Level rates for the second half of 2026, giving business aviation flight departments updated figures for calculating the taxable value of non-business transportation aboard employer-provided aircraft.

The new SIFL rates apply from July 1 through December 31, 2026. NBAA published the updated figures on August 17, confirming rates of $0.3225 per mile for the first 500 miles, $0.2459 from 501 to 1,500 miles and $0.2364 for mileage above 1,500 miles, along with a $58.95 terminal charge.

SIFL calculations are particularly important for companies that allow executives, employees or qualifying guests to use corporate aircraft for personal transportation. Under IRS rules, those flights can create taxable income that must be properly valued and reported.

The calculation applies on a per-person, per-flight basis and incorporates an aircraft multiple determined by maximum certified takeoff weight and whether the passenger is classified as a control or non-control employee. The valuation rules can apply to fixed-wing aircraft and helicopters as well as domestic and international flights.

For corporate flight departments and business aviation tax professionals, the revised rates make updated SIFL calculations an immediate compliance consideration for the remainder of 2026.

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