The IRS has not published the 2027 standard mileage rate yet. Until it does, 2026 rates govern 2026 driving: 76 cents per business mile from Jul. 1-Dec. 31, 2026, 72.5 cents for Jan. 1-Jun. 30, and 14 cents for charity all year. The 2027 notice is expected in mid-to-late December 2026 and would apply to miles driven from Jan. 1, 2027.
Status
Not announced yet
Expected mid-to-late December 2026
Current published rate
76 cents per mile
Business miles · 2026 (Jul 1-Dec 31)
Medical and moving 23.5 cents per mile · charity 14 cents per mile
Miles driven in 2026 are covered by the 2026 rates, and the rate that applies is the one in effect on the day of travel — even when the claim or the return is filed later. 2026 ran as two rate periods, so one annual figure would misstate half the year.
76 cents per mile
Business miles
Source: IRS Announcement 2026-11 (Jul 1-Dec 31)
72.5 cents per mile
Business miles
Source: IRS Notice 2026-10 (Jan 1-Jun 30)
This page is rewritten with the official business, medical, moving, and charitable figures on the day the notice is published.
No fixed date is written into the tax code or the IRS calendar, but the window is consistent: in each of the last nine rate years the IRS released the following year's rates in December, between Dec. 14 and Dec. 31.
Set the business rate at 72.5c/mi, revised to 76c/mi from Jul. 1 · IR-2025-128
Set the business rate at 70c/mi · IR-2024-312
Set the business rate at 67c/mi · IR-2023-239
Set the business rate at 65.5c/mi · IR-2022-234
Set the business rate at 58.5c/mi, revised to 62.5c/mi from Jul. 1 · IR-2021-251
Set the business rate at 56c/mi · IR-2020-279
Set the business rate at 57.5c/mi · IR-2019-215
Set the business rate at 58c/mi · IR-2018-251
Set the business rate at 54.5c/mi · IR-2017-204
An independent contractor studies the fixed and variable costs of operating a car for the IRS every year, and the notice is built from that study. Nothing about the 2027 direction is knowable before the study is finished, and this site does not publish a predicted rate.
Fixed + variable costs
Fuel, oil, tires, and routine maintenance, plus depreciation, insurance, registration, and financing — averaged across the country.
Variable costs only
The same study, counting only the costs that rise with each mile driven, which is why this rate sits far below the business rate.
Set by statute
26 U.S.C. §170(i) fixes it at 14 cents per mile, outside the annual study, and it has not moved since 1998.
A December notice sets the rate for the year ahead, but the IRS can revise it mid-year when costs move sharply — it has done that five times since 2005. Budget and policy are safer with two possible rate periods in mind than with one, which is exactly what 2026 required.
72.5c to 76c from Jul. 1
Announced July 2026 · reason given: recent increases in the price of fuel
40.5c to 48.5c from Sept. 1
Announced Sept. 9, 2005 · recent increases in the price of fuel
None of this depends on the number itself, which is why it can be done now rather than in the last week of December.
The rate follows the date of travel, so the date field decides which year's rate applies — and it is the first thing a reviewer checks.
Mileage log templatesA policy that benchmarks against the published federal rate turns the annual update into a number change instead of a rewrite.
Mileage reimbursement policy templatePayroll and expense platforms need the new figure before the first 2027 pay run, not after the first claim of the year.
The standard rate covers business, medical, moving, and charity miles. A daily commute is none of them, whatever rate is published.
No standard mileage rate includes them, so they need their own receipts rather than a rate change.
A vehicle run on the standard mileage rate has to stay on it for the full lease term, renewals included, so the choice matters before the year starts.
FAVR reimbursement guideNot announced. The IRS has not published the 2027 standard mileage rates, so the 2026 figures are still the published federal standard: 76 cents per mile for Jul. 1-Dec. 31, 2026 miles, 72.5 cents per mile for Jan. 1-Jun. 30, 2026 miles, 23.5 cents per mile and 20.5 cents per mile for medical and moving, and 14 cents per mile for charity.
No date is set in advance, but the window is narrow: the last nine annual notices were released between Dec. 14 and Dec. 31, and the 2026 rates came out on Dec. 29, 2025. The IRS posts a news release in its newsroom and the formal notice in the Internal Revenue Bulletin.
The 2027 rate, because the rate that applies is the one in effect on the day of travel. The notice has arrived before January 1 in each of the last nine years, so a January 2027 claim can be paid at the published rate. Miles driven in 2026 keep the 2026 rate no matter when they are reported.
That cannot be known before the IRS finishes its annual cost study, and this site does not publish a predicted rate. The business rate follows actual fixed and variable costs rather than an inflation index, and the IRS has also revised a published rate mid-year, as it did for the second half of 2026.
Only if Congress changes the statute. The 14 cents per mile charitable rate is set in 26 U.S.C. §170(i), has sat there since 1998, and is not part of the annual study that sets the business, medical, and moving rates.
No. A rate covers miles driven while it is in effect, so a 2027 mile reimbursed at the 2026 rate is a documentation error. That is why the trip date matters more than the date a claim is filed.
The same notice sets the depreciation basis reduction for the business standard rate and the maximum automobile cost allowed under a fixed-and-variable-rate (FAVR) plan. Employers that benchmark reimbursement against the IRS rate also update the figure their policy and payroll system use for 2027 trips.
The IRS standard mileage rate page and the weekly Internal Revenue Bulletin carry the official notice. This page is updated with the same figures, so the numbers here and at the IRS stay in step.
The IRS index of every rate period, linking each annual release.
The release behind the rates this page still applies to 2026 miles.
The mid-year revision that created two 2026 rate periods and attributes the change to recent increases in the price of fuel.
The original 2026 notice, which also sets the FAVR maximum automobile cost and the depreciation basis reduction.
The statutory 14 cents per mile that the annual notice does not touch.
Standard mileage rules, recordkeeping, and the first-year choice.
Work with the rates that are published today, check the history, or download the records you will need at the start of the year.