Arizona travel rate guide

Arizona Mileage Reimbursement 2026: 67 Cents, Then 76

Arizona's statute lets the state weigh the IRS figure and then requires a committee vote, which is why the 2026 change landed in October rather than July.

Guide by MileagePilotUpdated Oct 24, 2026

Short answer

Arizona pays 76 cents a mile for a personal vehicle used on state business from October 19, 2026, up from 67 cents. The figure moves through two steps the federal schedule does not have: ARS 38-623 tells the Arizona Department of Administration to consider the amounts the Internal Revenue Service accepts for income tax purposes, and then withholds every change until the Joint Legislative Budget Committee approves it. The committee took up state employee travel rate adjustments on September 30, 2026, and the Arizona General Accounting Office published the new maximum in section 5095 of the State of Arizona Accounting Manual on October 19. The manual binds state travel, so a private employer's rate still comes from its own policy.

At a glance

  • Arizona paid 67 cents a mile for a personal vehicle from January 27, 2025 until October 18, 2026, then 76 cents from October 19, 2026.
  • Section 5095 of the State of Arizona Accounting Manual carries both figures, each with the date it started.
  • ARS 38-623 makes the Department of Administration consider the IRS amounts and then requires the Joint Legislative Budget Committee's approval before a change takes effect.
  • The committee took up travel rate adjustments on September 30, 2026, which is why the manual's new mileage figure is dated in October rather than July 1.
  • The aircraft figure is still 99.5 cents a mile from November 15, 2006, because the same approval step applies to it.
  • Nothing in ARS 38-623 or the manual reaches a private payroll, where the written policy sets the rate.

The statute adds a step the federal schedule does not have

ARS 38-623 gives the Department of Administration the job of setting reimbursement rates for state travel by motor vehicle and by airplane, and says how to set them: the department considers the amounts the Internal Revenue Service accepts for income tax purposes without further documentation.

The same subsection then withholds the effect. No increase or decrease from the current rate takes effect until the Joint Legislative Budget Committee approves it. The IRS needs no such approval, so the two schedules move on different calendars, and a traveler is paid the state figure on the state's timetable.

The rate held, then moved in October

The state rate held at 67 cents for most of the year and changed in October, so a 2026 claim splits at the date the manual names rather than at the federal boundary of July 1. A trip driven on October 18 is priced at 67 cents and a trip driven on October 19 at 76.

Travel dateState rate
January 1 to October 18, 202667 cents per mile
On or after October 19, 202676 cents per mile

State of Arizona Accounting Manual, section 5095, issued October 19, 2026.

What the approval step did, and when

The Joint Legislative Budget Committee's agenda for September 30, 2026 lists the Department of Administration's travel rate adjustments for consideration. The General Accounting Office then published them: its notice for the manual update effective October 19, 2026 says the new maximum reimbursement rates for lodging and mileage are published there.

The same step explains the figure nobody has touched. A privately owned aircraft still pays 99.5 cents a mile under a date of November 15, 2006, because each figure the manual carries needs its own approval, and no committee has changed that one since.

A private employer is outside the manual

ARS 38-623 governs travel by state officers and employees. It creates no duty for a private employer and sets no rate that binds one, so the policy the employer wrote decides what a business mile pays. Where that policy follows the federal figure, the trip prices at 72.5 cents per mile through June 30, 2026 and 76 cents per mile from July 1, and the state figure reached the same number on October 19, by its own route.

  • Read the employer's policy for the rate, and the state manual only for what the state pays.
  • Keep the travel date, because a rate that waits for approval can change outside the federal calendar.
  • Leave fuel receipts out of a claim paid per mile, since the figure already covers the running costs.

Arizona's own travel rate

The Arizona General Accounting Office publishes these figures. State officers and employees traveling in a personal vehicle, with a separate figure for a privately owned aircraft. The manual carries out ARS 38-623, which governs state travel and not a private payroll.

Each figure carries the date the department set it, and that date is the one to check against the travel date rather than the date of the claim.

The federal figures for the same year are 72.5 cents per mile through June 30, 2026 and 76 cents per mile from July 1, so a private policy that follows the IRS pays the July figure while the state paid 67 cents until October.

Applies toAmount
Personal vehicle, Jan 27, 2025 to Oct 18, 202667 cents per mile
Personal vehicle, from Oct 19, 202676 cents per mile
Privately owned aircraft, from Nov 15, 200699.5 cents per mile

Source: Arizona SAAM section 5095: maximum travel reimbursement rates.

The 2026 federal business rate

The IRS moved the business standard mileage rate mid-year, so a 2026 trip prices by its date. This is the benchmark an employer's rate method usually follows.

PeriodFederal business rateWhat it means for a claim here
January 1 – June 30, 202672.5 cents per mileArizona's state figure was 67 cents for this period, below the federal rate, because a change waits for the budget committee's approval.
July 1 – December 31, 202676 cents per mileThe committee took up travel rate adjustments on September 30, 2026, and the manual published 76 cents a mile from October 19, 2026.

Both 2026 federal periods, and how each one reaches this state.

2027 mileage rates are not published yet

The IRS has not published a standard mileage rate for 2027. Until it does, two things decide what a trip pays: the year you drove it and the date within that year. A 2026 trip pays 72.5 cents per mile through June 30 and 76 cents per mile from July 1. Miles driven from January 1, 2027 will use whatever figure the IRS publishes next.

The next year's rate has arrived in December in each of the last nine years, between December 14 and December 31. An announcement is not always the last word. The IRS raised the 2026 figure on July 1, halfway through the year, so a 2027 claim may need two rate periods.

A state that publishes a rate for its own travelers follows its own calendar, so it can publish the next period before the IRS does. A private employer's rate changes when its own policy changes, or when the benchmark that policy follows moves. It does not change because the calendar year turns.

Official references

Arizona SAAM section 5095: maximum travel reimbursement rates

The 76 cent personal vehicle figure dated October 19, 2026, the 67 cent figure before it, and the 99.5 cent aircraft figure dated November 15, 2006.

Arizona General Accounting Office: state accounting manual

Where each version of section 5095 is published with its issue date, so a later rate can be checked against this one.

Arizona Joint Legislative Budget Committee: agenda for September 30, 2026

The line that puts the Department of Administration's state employee travel rate adjustments before the committee.

Arizona Revised Statutes 38-623: means of travel and rates

Subsection D: the department sets the rates, considers the IRS amounts, and needs the Joint Legislative Budget Committee before a change takes effect.

IRS Notice 2026-10 (Jan 1-Jun 30)

The announcement that set the federal business rate for that period.

IRS Announcement 2026-11 (Jul 1-Dec 31)

The announcement that set the federal business rate for that period.

Common questions

What is Arizona's mileage rate for state travel?

76 cents a mile for a personal vehicle from October 19, 2026, up from 67 cents, which applied from January 27, 2025 and held through October 18, 2026.

Why did Arizona's rate change in October rather than July 1?

Because ARS 38-623 makes a change wait for the Joint Legislative Budget Committee. The federal figure moved on July 1, 2026, the committee took up the travel rate adjustments on September 30, and the accounting manual published 76 cents on October 19.

Does Arizona require a private employer to reimburse mileage?

Arizona does not require a private employer to pay mileage, because ARS 38-623 and the accounting manual govern state travel and a private claim follows the employer's policy.

What does Arizona pay for an aircraft mile?

99.5 cents a mile for a privately owned aircraft, a figure dated November 15, 2006, because each figure needs its own approval and no committee has changed that one since.

Do I split 2026 mileage at July 1 in Arizona?

Only if the rate you are paid follows the federal figure: trips through June 30, 2026 price at 72.5 cents per mile and trips from July 1 at 76 cents per mile. A rate the employer sets on its own applies to the whole year, and a statutory duty is owed either way.

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