IRS rate guide
2025 IRS Mileage Rate: 70 Cents Per Mile
The 2025 IRS business mileage rate is 70 cents per mile. Medical and moving are 21 cents per mile, and charity is 14 cents per mile.
Use this 2025 IRS mileage guide to confirm the standard rates before estimating reimbursement or deduction. It separates business, self-employed, medical, moving, and charity mileage so you can apply the right rate to the right trip.
At a glance
Country: United States
Tax year: 2025
Scenarios covered: 5
Primary rates
Business / Car: 70 cents per mile
Self-employed / Car: 70 cents per mile
Medical / Car: 21 cents per mile
Official sources
2025 IRS mileage rates
Self-employed / Car
Self-employed business rate · 70 cents per mile
Source: IRS 2025 standard mileage ratesYear-over-year comparison
Business / Car
Business rate: up 3 cents per mile
Self-employed / Car
Self-employed business rate: up 3 cents per mile
Medical / Car
No rate change versus the previous published year.
Moving / Car
No rate change versus the previous published year.
Charity / Car
No rate change versus the previous published year.
Use this rate for your next step
- Match the rate to the specific trip purpose before calculating.
- Keep date, destination, purpose, and distance records for each trip.
- Use the US calculator if you want an instant estimate with the selected year applied.
Practical notes
IRS standard mileage rates are published as per-mile amounts and can differ by category in the same year.
If you are comparing standard mileage with actual expenses, keep the method decision and documentation rules consistent throughout the year.
Rate guide FAQ
What does the 2025 rate cover on this page?
This page covers the 2025 IRS rates for business, self-employed business, medical, moving, and charity mileage, based on the IRS source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2025 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2025 compare with 2024?
Use the year-over-year comparison section on this page to see whether the rate changed from 2024 and whether the tier structure stayed the same.
Is the mileage reimbursement rate 2025 the same as the IRS rate?
Many employers use the IRS business rate as the mileage reimbursement rate 2025, but the IRS rate is an optional standard rate for tax calculations and policy design rather than a universal private-employer mandate.
Can employers reimburse less than the IRS rate?
Yes, in many private-employer policies employers can reimburse less than the IRS rate. The tax and payroll treatment depends on the plan design, records, and whether payments fit accountable-plan rules.