Standard Mileage Rate Guidelines
Important Notes Under the Tax Cuts and Jobs Act
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Unreimbursed employee travel expenses are not deductible.
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Moving expenses are only deductible for active-duty Armed Forces members moving under orders.
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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.
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Leased vehicles must use the standard mileage rate for the entire lease period, including renewals.
IRS-Approved Standard Mileage Rates (2022–2026)
| Year | Business Use | Medical / Moving | Charitable Use |
|---|---|---|---|
| 2026 | 72.5 cents per mile | 20.5 cents per mile | 14 cents per mile |
| 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 |
Notes
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The charitable mileage rate is set by statute and has remained unchanged since 2011.
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Business mileage rates are periodically adjusted by the IRS based on fuel prices and other economic factors.
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For more details, visit www.irs.gov.