IRS Standard Mileage Rates (2022–2026)

IRS optional standard mileage rates for eligible business, charitable, medical, and qualifying moving mileage. Rates are shown in cents per mile.

Important IRS guidelines

• Business mileage: The standard rate is optional for eligible business use. Taxpayers may instead calculate qualifying actual vehicle expenses, subject to IRS rules.
• Charitable mileage: The rate is fixed by federal law at 14¢ per mile for qualifying volunteer service to charitable organizations.
• Medical mileage: Eligible medical transportation expenses may be included with itemized medical deductions, subject to the applicable 7.5% of adjusted gross income limitation.
• Moving mileage: The deduction is generally restricted to qualifying active-duty Armed Forces members moving under military orders and, under 2026 law, certain qualifying members of the intelligence community.
• Parking and tolls: Qualifying parking fees and tolls may generally be deducted separately from the standard mileage amount.
• Recordkeeping: Keep a timely mileage log showing the date, destination, business or deductible purpose, and miles driven, along with supporting records.

2026 rate change: The IRS increased the business rate from 72.5¢ to 76¢ per mile, and the medical/qualifying moving rate from 20.5¢ to 23.5¢, effective July 1, 2026. Use the rate applicable to the date of the mileage.

Official source: IRS Standard Mileage Rates