Work out a deduction
Your miles at the rate for the dates you drove them, plus parking and tolls, for any year in the table.
Mileage calculatorIRS rates
The IRS mileage rates, now and in past years
The standard mileage rates for business, medical, military moving and charity drives, as the IRS publishes them. Each drive takes the rate in force on the day it was driven.
In force today
For drives from July 1, 2026 to December 31, 2026.
Business
76¢ a mile
Driving for your own business
Medical
23.5¢ a mile
Driving to get medical care
Military moving
23.5¢ a mile
A move on permanent change of station orders
Charity
14¢ a mile
Driving to volunteer for a charity
The 2027 rates are not out yet. The IRS publishes the next year’s rates in December, and this page lists them once it does.
2026 has two sets of rates
The IRS changed the rates on July 1, 2026. A drive takes the rate for its own date: a business drive on June 30, 2026 is 72.5¢ a mile, and one on July 1, 2026 is 76¢. So a 2026 total is worked in two parts, and one rate for the whole year gets it wrong whichever one you pick.
Who can use each rate, what it covers and a worked example are in 2026 IRS mileage rates: business, medical, moving and charity.
Every rate since 2011
In cents a mile, newest first. A year the IRS changed mid-way has a line for each part.
| Period | Business | Medical and moving | Charity |
|---|---|---|---|
| July 1 – December 31, 2026 | 76¢ | 23.5¢ | 14¢ |
| January 1 – June 30, 2026 | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70¢ | 21¢ | 14¢ |
| 2024 | 67¢ | 21¢ | 14¢ |
| 2023 | 65.5¢ | 22¢ | 14¢ |
| July 1 – December 31, 2022 | 62.5¢ | 22¢ | 14¢ |
| January 1 – June 30, 2022 | 58.5¢ | 18¢ | 14¢ |
| 2021 | 56¢ | 16¢ | 14¢ |
| 2020 | 57.5¢ | 17¢ | 14¢ |
| 2019 | 58¢ | 20¢ | 14¢ |
| 2018 | 54.5¢ | 18¢ | 14¢ |
| 2017 | 53.5¢ | 17¢ | 14¢ |
| 2016 | 54¢ | 19¢ | 14¢ |
| 2015 | 57.5¢ | 23¢ | 14¢ |
| 2014 | 56¢ | 23.5¢ | 14¢ |
| 2013 | 56.5¢ | 24¢ | 14¢ |
| 2012 | 55.5¢ | 23¢ | 14¢ |
| July 1 – December 31, 2011 | 55.5¢ | 23.5¢ | 14¢ |
| January 1 – June 30, 2011 | 51¢ | 19¢ | 14¢ |
Moving is a move on military orders. Until 2017 anyone who moved for work and met the IRS's distance and time tests could use it. Since 2018 only members of the Armed Forces on active duty who move under a permanent change of station order can deduct a move, and from 2026 also certain members of the intelligence community. Moving on military orders has the rest.
Charity is 14¢ in every year here because the tax code sets it (section 170(i)), not the IRS's yearly study of what it costs to run a car.
Putting the rate to use
Keep the log behind it
The IRS asks for the date, miles, destination and purpose of each business drive. A free template, to print or as a spreadsheet.
Mileage log templateKnow what the log must show
What makes a record adequate, what counts as a business mile, and what happens to a drive you cannot back up.
What the IRS wantsQuestions
About the rates
Yes. The standard mileage rates are federal, so a business mile is worth the same in California as in Ohio. A state income tax return follows that state's own rules.
In December, usually in its second half, for drives from January 1. It has also changed them in the middle of a year: from July 1 in 2011, 2022, 2026.
The one in force on the day it was driven. In a year with two sets of rates, the miles before and after the change are priced separately; the mileage calculator splits them for you.
Most cannot: unreimbursed employee travel is not deductible on a federal return. Armed Forces reservists, fee-basis state or local officials, certain performing artists and eligible educators are the exceptions. An employer can reimburse at the rate, and under an accountable plan the reimbursement is not income.
The cost of running the car: gas, oil, repairs, insurance, registration and depreciation, none of which you add on top. Business parking and tolls are added at what you paid, and so are the other car costs Schedule C allows.
Rates from the IRS page Standard mileage rates and the notices it lists. General information, not tax advice.
Every drive at the rate for its own date.
OdoTax records your drives and prices each one at the IRS rate in force the day you drove it, so a year with two rates adds up by itself.
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