Standard Mileage Rate Guidelines
Important Notes Under the Tax Cuts and Jobs Act:
- Unreimbursed employee travel expenses are not deductible.
- Moving expenses are only deductible for active-duty Armed Forces members moving under orders.
- Taxpayers may calculate actual vehicle costs or use the standard mileage rate, but must choose the standard rate in the first year if used for business.
- Leased vehicles must use the standard mileage rate for the entire lease period, including renewals.
IRS-Approved Standard Mileage Rates (2022–2025)
|
Year |
Business Use |
Medical/Moving |
Charitable Use |
|---|---|---|---|
|
2025 |
70 cents per mile |
21 cents per mile |
14 cents per mile |
|
2024 |
67 cents per mile |
21 cents per mile |
14 cents per mile |
|
2023 |
65.5 cents per mile |
22 cents per mile |
14 cents per mile |
|
2022 (Jan–June) |
58.5 cents per mile |
18 cents per mile |
14 cents per mile |
|
2022 (July–Dec) |
62.5 cents per mile |
22 cents per mile |
14 cents per mile |
Note:
- The charitable mileage rate is set by statute and has remained unchanged since 2011.
- Business mileage rates are periodically adjusted by the IRS based on fuel prices and other economic factors.
For more details, visit www.irs.gov.