US Mileage Rate History (2019-2026)
Review recent IRS mileage rates when you need to reconcile prior-year estimates or compare annual changes.
Short answer
This page covers IRS standard mileage rates from 2021 through 2026 across all five categories: business, self-employed business, medical, moving, and charitable. Since 2021, the business rate has climbed from 56.0c to 72.5c per mile, driven by annual IRS cost-of-vehicle-operation studies and one exceptional mid-year adjustment in 2022.
At a glance
- The IRS business rate rose from 56.0c per mile (2021) to 72.5c per mile (2026), a 29.5% increase over six years.
- 2022 had two rate periods due to a rare IRS mid-year adjustment triggered by rising fuel costs.
- The charitable rate has remained unchanged at 14.0c per mile across all years — set by statute, not by annual cost studies.
- Medical and moving rates have moved together in every year since 2022, converging to the same published amount.
IRS Mileage Rates: 2021–2026
| Tax Year | Business | Self-Employed | Medical | Moving | Charity | Business vs Prior |
|---|---|---|---|---|---|---|
| 2026 | 72.5c | 72.5c | 20.5c | 20.5c | 14.0c | +2.5c |
| 2025 | 70.0c | 70.0c | 21.0c | 21.0c | 14.0c | +3.0c |
| 2024 | 67.0c | 67.0c | 21.0c | 21.0c | 14.0c | +1.5c |
| 2023 | 65.5c | 65.5c | 22.0c | 22.0c | 14.0c | +3.0c |
| 2022 (Jul 1-Dec 31) | 62.5c | 62.5c | 22.0c | 22.0c | 14.0c | +4.0c |
| 2022 (Jan 1-Jun 30) | 58.5c | 58.5c | 18.0c | 18.0c | 14.0c | +2.5c |
| 2021 | 56.0c | 56.0c | 16.0c | 16.0c | 14.0c | - |
Rates shown in cents per mile. Source: IRS annual standard mileage rate notices.
How the rates are set
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.
The 2022 anomaly: mid-year rate adjustment
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.
The IRS has not issued another mid-year adjustment since 2022, returning to the standard December-announcement cycle for rates effective the following January.
Rate trend: 2021–2026
The business rate trajectory tells a clear story: 56.0cc (2021) → 58.5c/62.5c (2022 split) → 65.5c (2023) → 67c (2024) → 70c (2025) → 72.5cc (2026). The cumulative increase reflects sustained post-pandemic pressure on vehicle acquisition, maintenance, and fuel costs.
Medical and moving rates rose in parallel from 16c (2021) to 22c (2022-h2/2023), then dipped to 21c (2024–2025), and finally to 20.5c (2026). The small decline in 2024–2026 occurred even as the business rate continued to rise, reflecting the different cost components in each rate calculation.
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.
Using historical rates for reconciliation
- 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, check trip dates carefully: the 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.
Official references
Current-year rate page with category breakdowns and calculator links.
Prior-year reference page.
Official IRS notice for the 2024 standard mileage rates.
The rare mid-year adjustment that created two rate periods for 2022.
Covers standard mileage method, actual expense method, and substantiation rules across all years.
Common questions
Which year had the highest IRS business mileage rate?
2026, at 72.5 cents per mile. The rate has increased every year since 2021.
Do IRS mileage rates change every year?
The business, medical, and moving rates are typically announced each December for the following calendar year. The 2022 mid-year adjustment was an exception. The charitable rate is set by statute and has not changed.
Why did the IRS adjust rates mid-year in 2022?
Rapidly rising fuel prices in the first half of 2022 led the IRS to issue a rare mid-year increase effective July 1, 2022. This was the first mid-year adjustment since 2011.
Are medical and moving rates always the same?
Since the 2022 mid-year adjustment, medical and moving rates have been identical. Before 2022-h2, there were slight differences in some years.
Why is the charitable rate so much lower than the business rate?
The charitable rate of 14 cents per mile is set by Internal Revenue Code §170(i), not by the IRS annual cost study. Congress would need to change the statute to update it.
Can I use last year's rate if I file late?
No. The rate that applies is the one in effect when the travel occurred, regardless of when you file. Always match the rate to the trip date.
Where can I find IRS rate notices for each year?
Each year page on this site links to the official IRS source. For 2024 and earlier, the official IRS notice or news release is the primary reference. IRS Publication 463 also summarizes rates across years.
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