Ohio travel rate guide

Ohio Mileage Reimbursement 2026: 58 Cents, With a 45-Cent Floor

Ohio's rule lets the budget director set a state mileage rate between 45 cents and the IRS figure, and the published rate has stayed at 58 cents.

Guide by MileagePilotUpdated Oct 22, 2026

Short answer

Ohio's state mileage rate comes from an administrative rule rather than a statute. Ohio Administrative Code 126-1-02 authorizes reimbursement up to the IRS business standard mileage rate and forbids a figure below 45 cents a mile. It leaves the number to the director of the Ohio Office of Budget and Management, who reviews it at least once a year. The published rate has been 58 cents a mile since July 1, 2025 and did not change at the July 1, 2026 review, which puts state agencies 14.5 to 18 cents below the federal 72.5 and 76 cents. The rule binds state agencies. Ohio imposes no mileage rate on a private employer, so its written policy decides.

At a glance

  • OAC 126-1-02 sets a floor of 45 cents and a ceiling of the IRS business rate.
  • 58 cents a mile is the figure the director has published, unchanged since July 1, 2025.
  • The rule requires a review at least once a year; it does not require a new figure.
  • Only one state agent per vehicle can be reimbursed for a trip.
  • A collective bargaining agreement can set a different amount, and the rule yields to it.

A floor, a ceiling and a figure in between

The rule does not name an amount. It gives the budget director a range, no lower than 45 cents a mile and no higher than the IRS business standard rate, and requires a review at least once a year. Whatever the director publishes inside that range is what state agencies pay.

Because the federal figure is only a ceiling, Ohio can publish 58 cents and still comply with its own rule.

What the rule setsFigure
CeilingThe IRS business standard mileage rate
Floor45 cents a mile, unless the IRS rate falls below it
ReviewAt least once a year, by the budget director
Who can claimOne state agent per vehicle
BargainingA collective bargaining agreement can set a different amount

Ohio Administrative Code 126-1-02, effective November 13, 2025.

What state agencies actually paid in 2026

Ohio paid 58 cents a mile at every point in 2026. The October 1, 2025 review kept that figure, and the July 1, 2026 review kept it again. Against the federal 72.5 cents in the first half and 76 in the second, the state rate ran 14.5 and 18 cents lower.

The rule allows up to the federal figure; the published rate stayed at 58 cents through both reviews.

Cents per mile for 2026. Ohio rate: Office of Budget and Management mileage memos. Federal rate: IRS business standard mileage rate.

The commute rule inside Ohio's own policy

Ohio's rule also calculates a commute, and that calculation matters as much as the rate. The state does not reimburse mileage between home and the assigned work location, and it pays a trip to a different location only for the distance from home to that location minus the normal commute.

  • Home to the assigned work location: not reimbursable.
  • Home to an alternate work location: the distance from home to that location, less the normal commute.
  • One claimant per vehicle, even when several state agents travel together.
  • Ohio tells agencies to use a fleet vehicle for official travel whenever possible.
  • DAS restrictions on mileage reimbursement under ORC 125.832 still apply.

If your Ohio employer is private

Ohio Administrative Code 126-1-02 defines a state agency and a state agent, and a private employer is neither. Ohio sets no mileage rate for private employment, so a private claim pays what the employer's written policy says, and the figure most policies adopt is the federal business rate. That rate is 72.5 cents per mile through June 30, 2026 and 76 cents per mile from July 1.

Ohio's 58 cents also shows what the state decided a business mile is worth for its own travelers. A private policy that pays less than that chooses to.

  • Keep the policy and the rate it names, because Ohio supplies neither for a private claim.
  • Date each trip, since a policy that follows the federal figure changed its amount on July 1.
  • Leave out the home-to-work commute; a trip to another site is the part that belongs in the claim.

Ohio's own travel rate

The Ohio Office of Budget and Management publishes these figures. State agencies reimbursing a state agent who drives a privately owned vehicle on official state business. It does not reach a private employer.

The rule took effect on November 13, 2025 and still sets a range rather than an amount. The published figure is the operative one, and the office dates a memo at each review.

Nothing in the rule requires the figure to follow the federal rate, so the gap between 58 cents and the federal amount is a policy choice rather than a missed update. A private employer is outside the rule entirely.

Applies toAmount
Per business mile, since July 1, 2025$0.58
Floor set by rule 126-1-0245 cents per mile
Ceiling set by rule 126-1-02The IRS business rate: 72.5 cents per mile Jan–Jun 2026, 76 cents per mile from Jul 1

Source: OBM mileage rate memo for fiscal year 2027.

The 2026 federal business rate

The IRS moved the business standard mileage rate mid-year, so a 2026 trip prices by its date. This is the benchmark an employer's rate method usually follows.

PeriodFederal business rateWhat it means for a claim here
January 1 – June 30, 202672.5 cents per mileOhio's rule allows up to this rate, but the figure the director published for the first half of 2026 was 58 cents.
July 1 – December 31, 202676 cents per mileThe federal rate rose to 76 cents per mile on July 1, and Ohio's annual review kept its own figure at 58.

Both 2026 federal periods, and how each one reaches this state.

2027 mileage rates are not published yet

The IRS has not published a standard mileage rate for 2027. Until it does, two things decide what a trip pays: the year you drove it and the date within that year. A 2026 trip pays 72.5 cents per mile through June 30 and 76 cents per mile from July 1. Miles driven from January 1, 2027 will use whatever figure the IRS publishes next.

The next year's rate has arrived in December in each of the last nine years, between December 14 and December 31. An announcement is not always the last word. The IRS raised the 2026 figure on July 1, halfway through the year, so a 2027 claim may need two rate periods.

A state that publishes a rate for its own travelers follows its own calendar, so it can publish the next period before the IRS does. A private employer's rate changes when its own policy changes, or when the benchmark that policy follows moves. It does not change because the calendar year turns.

Official references

OBM mileage rate memo, fiscal year 2027 (June 29, 2026)

The annual review that kept the state rate at $0.58 a mile from July 1, 2026.

OBM mileage rate memo, fiscal year 2026 first quarter (September 30, 2025)

The quarterly review that kept the rate at $0.58 a mile from October 1, 2025.

Ohio Administrative Code 126-1-02: rates and requirements for travel

The 45-cent floor, the IRS-rate ceiling, the annual review, the one-claimant rule and the commute calculation.

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

The announcement that set the federal business rate for that period.

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

The announcement that set the federal business rate for that period.

Common questions

Does Ohio require a private employer to reimburse mileage?

No. OAC 126-1-02 covers state agencies, and Ohio has no private-employer mileage rate, so a private claim pays what the employer's written policy says.

What does Ohio pay state employees for mileage?

58 cents a mile, unchanged at the October 1, 2025 and July 1, 2026 reviews. The rule allows up to the IRS business rate and no less than 45 cents.

Why is Ohio's rate lower than the federal mileage rate?

Because rule 126-1-02 makes the federal figure a ceiling rather than a mandate. The director can publish any amount between 45 cents and the IRS rate, and has kept it at 58 cents.

Do I split 2026 mileage at July 1 in Ohio?

Only if the rate you are paid follows the federal figure: trips through June 30, 2026 price at 72.5 cents per mile and trips from July 1 at 76 cents per mile. A rate the employer sets on its own applies to the whole year, and a statutory duty is owed either way.

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