US Mileage Rate History (2019-2026)

The IRS determines the standard mileage rate each year based on an annual study of the fixed and variable costs of operating an automobile. Fixed costs include depreciation, insurance, and registration. Variable costs include fuel, maintenance, and tires.

The business rate reflects the full per-mile cost of vehicle operation and is the benchmark most employers use for reimbursement policies. Self-employed taxpayers use the same rate for Schedule C deduction estimates.

Medical and moving rates are historically lower because the IRS applies only the variable-cost component (fuel, oil, and maintenance) rather than the full fixed-plus-variable cost that drives the business rate.

The charitable rate is set by statute (Internal Revenue Code §170(i)), not by the annual cost study. This is why it has remained at 14 cents per mile for decades, even as fuel and maintenance costs have risen.

In a departure from the usual annual cycle, the IRS issued a mid-year adjustment for the second half of 2022. The business rate jumped from 58.5c (Jan–Jun) to 62.5c (Jul–Dec), an increase of 4.0 cents per mile. The medical and moving rates also rose, from 18c to 22c.

This mid-year change was driven by surging fuel prices and was the first such adjustment since 2011. Taxpayers who used the standard mileage method in 2022 needed to split their mileage between the two periods when calculating deductions or reimbursements.

In 2026, the IRS issued Announcement 2026-11 after fuel prices increased. From July 1, the business rate rose from 72.5c to 76c, and the medical and moving rates rose from 20.5c to 23.5c. Charity remained fixed at 14c.

For either split year, match each trip to the period in which the transportation expense was paid or incurred and keep the periods separate in the calculation.

The business rate trail, oldest to newest: 58.0c (2019) → 57.5c (2020) → 56.0c (2021) → 58.5c (2022 H1) → 62.5c (2022 H2) → 65.5c (2023) → 67.0c (2024) → 70.0c (2025) → 72.5c (2026 H1) → 76.0c (2026 H2). Rates slipped in 2020 and 2021 as operating costs fell, then rose every year from 2022 onward.

Medical and moving rates followed the same shape one step lower: 20.0c (2019) → 17.0c (2020) → 16.0c (2021) → 18.0c (2022 H1) → 22.0c (2022 H2) → 22.0c (2023) → 21.0c (2024) → 21.0c (2025) → 20.5c (2026 H1) → 23.5c (2026 H2). The gap between the two lines exists because the IRS bases the business amount on the fixed and variable costs of operating a car, while medical and moving cover the variable costs only.

The chart plots the three published amounts period by period, which makes the two mid-year jumps visible. If you are reconciling prior-year mileage claims, always confirm the right rate for the exact tax year and date range: a 2022 trip taken in March uses a different rate than one taken in August of the same calendar year.

• Employers reconciling prior-year reimbursements should apply the rate that was current when the travel occurred, not the current year's rate.
• Self-employed taxpayers filing amended returns need to match rates to the tax year being amended.
• For 2022 and 2026, check trip dates carefully: split-year rates mean that a mileage log without specific dates cannot be accurately recalculated.
• Keep a reference to the IRS source notice for each rate year in case the rate selection is questioned during review or audit.