Florida rules guide

Florida Mileage Reimbursement Rules

Florida mileage guide covering public-travel rules, separate incidental expenses like tolls and parking, and private employer standards.

Guide by MileagePilotUpdated Oct 16, 2026

Short answer

Florida's statewide travel statute sets a public-sector allowance of 44.5 cents per mile for a privately owned vehicle on official business — well below the federal benchmark of 72.5 cents per mile for January through June 2026 and 76 cents per mile from July 1 — and it applies to public officers, employees and authorized travelers rather than to private employers. A private-sector claim still depends on company policy, but the statute is a clear model for what sits inside a mileage figure and what is billed separately from it.

At a glance

  • Florida Statutes §112.061 is about public officers, employees, and authorized persons on official business, not every private-employer reimbursement dispute.
  • The statutory allowance for a privately owned vehicle is 44.5 cents per mile, fixed in the statute rather than indexed to the federal rate.
  • When the mileage allowance is paid, operation, maintenance and ownership costs are not reimbursed on top of it, except as the statute's other-expenses subsection allows.
  • Tolls, parking, taxi fare, ferry fares and communication are listed separately from the mileage allowance.

What the statute actually covers

Florida's statewide travel statute (F.S. §112.061) applies to public officers, agency personnel and authorized public travelers. It does not mandate private-sector employee mileage reimbursement.

For official public travel it fixes the allowance for a privately owned vehicle in the text of the statute, which is why Florida's figure sits below the federal rate most employers use: the statute was not rewritten when the IRS raised its rate.

Public travel under §112.061Private employer
Rate for a privately owned vehicle44.5 cents per mileCompany policy; the federal benchmark is 72.5 cents per mile for January through June and 76 cents per mile from July 1
Who it coversPublic officers, employees and authorized persons traveling on official public businessEmployees covered by the employer's policy or agreement
How the mileage is measuredPoint of origin to point of destination on the current Department of Transportation map; vicinity mileage itemized separatelyPoint-to-point records with a business purpose for each trip

Florida's statutory public-travel allowance next to the question a private-sector driver usually has.

What Florida bills separately

The statute excludes vehicle operating and ownership costs when the mileage allowance is paid, then lists what may still be reimbursed on its own: taxi fare; ferry fares and bridge, road or tunnel tolls; storage or parking; communication; and convention registration where it serves a public purpose.

That split answers the same question a private employer's policy has to answer — what the cents-per-mile figure already covers, and what a receipt has to carry separately.

Inside the mileage allowance

  • Use of a privately owned vehicle on official business.
  • A cents-per-mile allowance under the statute.
  • Vehicle operating and ownership costs when the mileage allowance is used.

Handled separately

  • Tolls and bridge, road, or tunnel fees.
  • Parking and storage fees.
  • Taxi and ferry fares, communication, and other approved incidental travel expenses.

If you are not a state traveler

  • Check whether your employer has a written mileage reimbursement policy.
  • Separate mileage from parking, tolls, and other non-mileage travel items.
  • Keep point-to-point mileage and the purpose of the trip on the form.
  • Use the calculator and template pages to estimate amounts once your employer's rate policy is confirmed.

Official references

Florida Statutes §112.061

Official Florida public-travel reimbursement rule: the statutory mileage allowance, the costs it excludes, and the incidental expenses it lists separately.

Mileage reimbursement form

Use the form once you know the policy or public-travel rule that applies.

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

The federal business figure this page quotes, as the agency published it for that period.

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

The federal business figure this page quotes, as the agency published it for that period.

Common questions

Does Florida have an official mileage allowance?

Yes for public-agency travel: Florida Statutes §112.061 sets the allowance for a privately owned vehicle at 44.5 cents per mile. That is different from saying every private employer must use the same rule.

Are parking and tolls always inside the Florida mileage amount?

No. The statute separately lists tolls, parking, taxi and ferry fares, communication and approved registration fees, so a claim can carry them alongside the mileage line.

What do Florida private employers usually pay per mile?

There is no Florida figure for private employers. Many follow the federal rate, which is 72.5 cents per mile for January through June 2026 and 76 cents per mile from July 1, and the rest set their own rate in writing.

Continue with tools

Calculate estimated reimbursement, review official rate tables, or download log templates.