What is the IRS mileage rate right now?
The business rate is 76 cents per mile for 2026 (Jul 1-Dec 31). The halves of a split year are priced separately, so a trip is claimed at the rate in force on the day it was driven.
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IRS-focused calculator, current rate guidance, and log templates for US taxpayers.
Country rates by MileagePilotUpdated Oct 16, 2026
IRS rates in force
Every rate the IRS publishes for 2026, by trip purpose. The figure that applies is the one in force on the day you drove.
2026 (Jul 1-Dec 31)
In force| Trip or vehicle | Rate | Source |
|---|---|---|
| Business mileage | Business rate · 76 cents per mile | IRS Announcement 2026-11 (Jul 1-Dec 31) |
| Self-employed business mileage | Self-employed business rate · 76 cents per mile | IRS Announcement 2026-11 (Jul 1-Dec 31) |
| Medical mileage | Medical rate · 23.5 cents per mile | IRS Announcement 2026-11 (Jul 1-Dec 31) |
| Moving mileage | Moving rate · 23.5 cents per mile | IRS Announcement 2026-11 (Jul 1-Dec 31) |
| Charity mileage | Charity rate · 14 cents per mile | IRS Announcement 2026-11 (charity rate fixed by statute) |
2026 (Jan 1-Jun 30)
Earlier in the same year| Trip or vehicle | Rate | Source |
|---|---|---|
| Business mileage | Business rate · 72.5 cents per mile | IRS Notice 2026-10 (Jan 1-Jun 30) |
| Self-employed business mileage | Self-employed business rate · 72.5 cents per mile | IRS Notice 2026-10 (Jan 1-Jun 30) |
| Medical mileage | Medical rate · 20.5 cents per mile | IRS Notice 2026-10 (Jan 1-Jun 30) |
| Moving mileage | Moving rate · 20.5 cents per mile | IRS Notice 2026-10 (Jan 1-Jun 30) |
| Charity mileage | Charity rate · 14 cents per mile | IRS Notice 2026-10 (charity rate fixed by statute) |
What decides the figure
- The business rate is what an employer can reimburse tax free under an accountable plan, and what a self-employed driver deducts on Schedule C.
- Medical and moving miles pay less than business miles: 23.5 cents per mile against 76 cents per mile. The moving rate applies to active-duty service members and certain intelligence-community moves made under orders.
- The charity rate is fixed by statute at 14 cents per mile, so it does not move with the annual announcement.
- If your employer reimburses your business miles, you do not claim the same miles again on your own return.
IRS rates by year
The business rate by period, back to 2021. The IRS changed the rate mid-year in 2022 and again in 2026, which is why those years appear in halves.
2026 (Jul 1-Dec 31)
Business mileage · 76 cents per mile
2026 (Jan 1-Jun 30)
Business mileage · 72.5 cents per mile
2025
Business mileage · 70 cents per mile
2024
Business mileage · 67 cents per mile
2023
Business mileage · 65.5 cents per mile
2022 (Jul 1-Dec 31)
Business mileage · 62.5 cents per mile
2022 (Jan 1-Jun 30)
Business mileage · 58.5 cents per mile
2021
Business mileage · 56 cents per mile
Start with your case
The rate is the same figure in each case. What changes is who claims it and what has to be on file.
Your employer reimburses your business miles
The IRS rate is the benchmark for a tax-free reimbursement under an accountable plan: a business connection, substantiated miles, and any excess returned to the employer.
US business mileage reimbursementYou drive for yourself
Business miles go on Schedule C at the same standard rate. Choose the method with the first year you use the car for work, because a car claimed on actual expenses cannot move to the standard rate later.
US self-employed mileage deductionYou claim medical, moving, or charity miles
These trips have rates of their own, and the mileage log separates them from business miles so each total is priced at the right rate.
US medical mileage deductionYou set the reimbursement policy
An employer can pay the standard rate, run a fixed and variable rate program, or pay a flat allowance. Only the substantiated arrangements keep the payment out of wages.
FAVR reimbursement guideWhat the record has to show
A mileage record has to answer four questions for each trip: when, where, why, and how far. The IRS expects the entries to be made when the trip happens, or close to it, with odometer or GPS support.
- The date of each business trip and the distance driven.
- Where you went and why the trip was for work.
- The odometer reading at the start and end of the year, or the app log that stands in for it.
- Separate totals for business, medical, moving, and charity miles, because each carries a different rate.
How long to keep it
Keep the log while the return can still be adjusted: three years from the filing date in the ordinary case, longer where the IRS has extra time to assess.
The record requirement for car expenses, and how to prove business mileage.
Source: IRS Publication 463 (Travel, Gift, and Car Expenses)
Common questions
Can I deduct mileage my employer did not reimburse?
Not as an employee. Unreimbursed employee expenses stopped being deductible on the federal return after 2017. The rate still matters to you, because it is the amount an employer can pay you tax free, and a shortfall is a question about your employer's policy rather than a line on your return.
Does the standard rate already include fuel?
Yes. The rate is built to cover fuel, maintenance, insurance, and the car's loss of value, so a fuel receipt is not added on top. That is the trade-off against tracking actual costs, where you claim real fuel and repair bills instead.
Do trips between home and work count?
No. Commuting to a regular workplace is personal driving. Business mileage starts with a trip to a client, a site, or a temporary location, and a qualifying home office can turn the first and last trip of the day into business travel.
How long do I keep the mileage log?
At least three years after you file the return that claims the miles, and longer if the IRS has extra time to assess that year. The log is the evidence, so it has to survive as long as the claim can be questioned.
Official references
- IRS standard mileage rates
The rate in force now and the announcements behind the earlier years.
- IRS Publication 463 (Travel, Gift, and Car Expenses)
Substantiating business, medical, moving, and charity mileage, and the record requirement.
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