IRS Mileage Rate History by Year

IRS Mileage Rates by Year

The table below lists the official standard mileage rates published by the Internal Revenue Service for tax years 2010 through 2026. All amounts are expressed in cents per mile.

These rates provide a standard per-mile deduction. Taxpayers may use them in place of tracking actual vehicle expenses. Compare your options using our guide on the standard mileage vs. actual expenses method.

Using the Correct Year and Rate for Driving Records

You must use the rate in effect on the date each mile was driven. Tax deductions depend on when the expense was incurred. In a split year such as 2026, a business mile driven in May takes the January-to-June rate, and a trip in August takes the July-to-December rate.

This rule matters during split-rate tax years. In 2011, 2022, and 2026, the calendar split into two periods. For 2026, miles driven through June 30 use 72.5 cents per mile. Miles driven on or after July 1 take 76 cents. You cannot average the two figures together. You must sort your trip records into separate six-month windows.

A dated trip log lets you sort each mile into the correct rate period. You can record trips using our free mileage log template or choose an automated option from our best mileage tracker apps review.

How the IRS Calculates Business and Medical Mileage Rates

The IRS calculates individual categories using different cost models. According to IRS release IR-2025-128, the business rate is based on an annual study of the fixed and variable costs of operating an automobile.

The medical and moving rate follows a narrower measure. It is based on only the variable costs of operating an automobile. Because fixed costs are excluded, the medical rate sits lower than the business rate. The medical rate was 21 cents in 2024 and 2025 before moving to 20.5 cents for early 2026.

The charitable rate never follows an annual study. The charitable mileage rate is set by statute at 14 cents per mile. Because Congress wrote that number into the Internal Revenue Code, the IRS has no authority to adjust it. The charitable rate remained exactly 14 cents across every year from 2010 through 2026.

Why Mid-Year Mileage Rate Adjustments Occur

The IRS usually sets one set of rates for the full calendar year.

In three tax years between 2010 and 2026, the IRS split the calendar year into two separate periods. Those mid-year splits took effect on July 1 in 2011, 2022, and 2026. For the 2011 tax year, IR-2011-69 raised the business rate from 51 cents to 55.5 cents starting July 1. For 2022, IR-2022-124 raised the business rate from 58.5 to 62.5 cents on July 1.

For 2026, the IRS announced a mid-year increase in Announcement 2026-11 in Internal Revenue Bulletin 2026-29. The agency stated that this July 1 increase results from recent increases in the price of fuel. Expenses incurred before July 1, 2026, remain subject to the rates established in Notice 2026-10, while expenses on or after July 1 take the new higher rate.

Standard Mileage Rules for Employees and Self-Employed Drivers

Employment status determines who can claim a business mileage deduction. Self-employed people, including independent contractors, can deduct business mileage. Gig workers should review our DoorDash mileage deduction guide for delivery-specific record requirements.

Rules for company workers are different. As stated in IR-2025-128, taxpayers cannot claim a miscellaneous itemized deduction for unreimbursed employee travel expenses, except for certain educator expenses. That miscellaneous itemized deduction was eliminated for tax years after 2017. Most employees cannot deduct work travel on their federal tax returns.

Employer reimbursement policies remain separate from federal tax deductions. An employer may choose to reimburse workers using standard rates. For details on local workplace rules, see our review of state mileage reimbursement laws. Readers managing international teams can consult our overview of international mileage reimbursement rates.

Rules for Deducting Moving Mileage

The moving mileage deduction is limited by federal law. Under IR-2018-127, moving expenses are deductible only for active-duty Armed Forces members moving under military orders for a permanent change of station. Civilian relocations do not qualify for a moving mileage deduction on federal returns.

The 2026 rules add an additional group. As outlined in IR-2025-128, the moving deduction also applies to certain members of the intelligence community. For qualified moves, the deduction uses the medical and moving rate listed in the historical table. That rate is 20.5 cents per mile from Jan 1 to Jun 30, 2026, and 23.5 cents per mile from Jul 1 to Dec 31, 2026.

Historical Trends in the Standard Mileage Rate

The business rate changed in most years from 2010 to 2026. In 2010, the business mileage rate began at 50 cents per mile. It rose to 51 cents in early 2011, then reached 55.5 cents for the second half of 2011. The rate remained at 55.5 cents throughout 2012, moved to 56.5 cents in 2013, and adjusted to 56 cents in 2014.

In 2015, the business rate rose to 57.5 cents per mile. It fell over the next two years to 54 cents in 2016 and 53.5 cents in 2017. The rate increased to 54.5 cents in 2018, 58 cents in 2019, and 57.5 cents in 2020. In 2021, the rate settled at 56 cents.

From 2021 through 2026, the rate experienced steady upward movement. The business rate moved from 56 cents in 2021 to 58.5 cents in early 2022. It reached 62.5 cents in late 2022, 65.5 cents in 2023, 67 cents in 2024, and 70 cents in 2025. In 2026, the rate started at 72.5 cents before reaching 76 cents on July 1. Review our 2026 IRS mileage rate breakdown to calculate your current vehicle deduction.

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