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IRS Standard Mileage Rates 2026

The IRS updates standard mileage rates each January — and occasionally mid-year when fuel costs spike significantly. Using the wrong rate, or missing a mid-year change, can mean under-reporting deductions you are entitled to or over-reporting amounts that will not survive an audit.

The table below shows the IRS standard mileage rates for 2026 and the prior five years, broken out by category. This page is for reference only — always verify current rates at IRS.gov. MileHawk keeps all four rate categories current in the app automatically.

IRS standard mileage rates per mile, cents
Period Business Medical Moving † Charity
2026 72.5¢ 20.5¢ 20.5¢ 14¢
2025 70¢ 21¢ 21¢ 14¢
2024 67¢ 21¢ 21¢ 14¢
2023 65.5¢ 22¢ 22¢ 14¢
2022 (Jul–Dec) Mid-year increase 62.5¢ 22¢ 22¢ 14¢
2022 (Jan–Jun) 58.5¢ 18¢ 18¢ 14¢
2021 56¢ 16¢ 16¢ 14¢

† Moving rate: Since the Tax Cuts and Jobs Act (2018), the moving expense deduction is available only to qualified active duty members of the Armed Forces moving under orders, and eligible intelligence community members. Most other taxpayers cannot deduct moving expenses at the federal level.

Charity rate: Set by statute (26 U.S.C. § 170) at 14¢ since 1998. Congress, not the IRS, controls this rate — it does not adjust with inflation or fuel costs.

2022 mid-year adjustment: IRS Announcement 2022-13 raised business and medical/moving rates effective July 1, 2022, due to elevated fuel costs — only the second mid-year change in the modern era.

Business rate and depreciation: When you use the standard business mileage rate, a portion of that rate is treated by the IRS as depreciation of the vehicle. This reduces your adjusted basis in the vehicle if you later sell it. The depreciation component has varied by year; see Publication 463 for the current figure.

Employee deductions (TCJA): Under the Tax Cuts and Jobs Act, W-2 employees generally cannot deduct unreimbursed business mileage or moving expenses on their federal return. The business standard mileage rate primarily applies to self-employed individuals, sole proprietors, and active duty military members (for moving).

Verify before filing: Rates here are for reference only. Confirm current-year rates at IRS.gov — Standard Mileage Rates and review deduction rules in IRS Publication 463.

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Frequently asked questions

What is the IRS standard mileage rate for 2026?
The IRS standard mileage rate for business driving in 2026 is 72.5 cents per mile. The medical rate is 20.5 cents per mile. The moving rate — available only to active duty members of the Armed Forces moving under orders — is also 20.5 cents per mile. The charitable volunteer rate remains 14 cents per mile, set by statute. MileHawk applies the current rate automatically when you select a trip category.
What is the IRS mileage rate for charity volunteers in 2026?
The IRS charity mileage rate is 14 cents per mile. Unlike the business and medical rates, the charity rate is set by Congress in the Internal Revenue Code and does not adjust annually for inflation or fuel costs. It has remained at 14 cents since 1998.
What is the IRS mileage rate for medical travel in 2026?
The IRS medical mileage rate for 2026 is 20.5 cents per mile. This rate applies to miles driven primarily to receive medical care, including trips to doctors, dentists, hospitals, and specialist appointments. Taxpayers must itemize on Schedule A and meet the 7.5% of AGI threshold for medical expenses before this deduction applies.
What is the moving mileage rate for active duty military in 2026?
The IRS moving mileage rate for 2026 is 20.5 cents per mile. Under the Tax Cuts and Jobs Act, this deduction is available only to qualified active duty members of the Armed Forces moving under military orders — and, in limited cases, eligible members of the intelligence community. The general public may not deduct moving expenses at the federal level. MileHawk includes a Military rate category for these trips.
Why did the IRS change mileage rates mid-year in 2022?
In June 2022 the IRS issued an unusual mid-year adjustment (Announcement 2022-13) in response to a sharp rise in fuel prices. The business rate increased from 58.5 cents to 62.5 cents per mile effective July 1, 2022. The medical and military rate similarly increased from 18 cents to 22 cents. The charity rate, which is set by statute, did not change. Mid-year adjustments are rare — the only prior occurrence in recent history was in 2008.
How does the IRS determine the standard mileage rate each year?
The IRS contracts with an independent firm to study the fixed and variable costs of operating a vehicle, including fuel, insurance, maintenance, and depreciation. The business rate is adjusted annually to reflect changes in those costs. The medical and military rates are set to cover variable costs only (primarily fuel). The charity rate is fixed by Congress and is not part of the annual IRS review process.
Can W-2 employees deduct unreimbursed business mileage?
Generally no. The Tax Cuts and Jobs Act of 2017 suspended the miscellaneous itemized deduction for unreimbursed employee business expenses, including mileage, through at least 2025 for most taxpayers. W-2 employees cannot claim a federal deduction for miles driven for their employer that were not reimbursed. Self-employed individuals filing Schedule C, and active duty military members for moving expenses, can still use the standard mileage rates.
Does using the standard mileage rate affect my vehicle's depreciation basis?
Yes. When you use the standard business mileage rate, a portion of that rate is treated as vehicle depreciation by the IRS. This reduces your adjusted basis in the vehicle, which matters if you later sell it. The depreciation component is specified by the IRS each year — see IRS Publication 463 for the current per-mile depreciation amount for your tax year.
Can I use a rate higher than the IRS standard for a business deduction?
No. The IRS standard mileage rate is the maximum rate you can use for a mileage-based business deduction on your federal return. You may use the actual expense method instead — tracking real fuel, maintenance, insurance, and depreciation costs prorated for business use — but you must choose one method or the other; you cannot mix them for the same vehicle in the same year. Employers can reimburse at any rate, but amounts above the IRS standard are treated as taxable wages to the employee.
Are IRS mileage rates the same in all 50 states?
Yes. The IRS standard mileage rates are federal rates that apply nationwide regardless of state. However, some states set their own mileage reimbursement rates for state employees or workers' compensation purposes, which may differ from the federal rate. For federal income tax purposes — business deductions, charitable contributions, and medical expenses — the IRS rate is the applicable standard everywhere in the country.
Where can I find official IRS mileage rate announcements?
The IRS publishes mileage rate changes in IRS Notices, Announcements, and Revenue Procedures, and summarizes them on the IRS website under "Standard Mileage Rates." The detailed rules for deducting vehicle expenses are in IRS Publication 463, Travel, Gift, and Car Expenses. MileHawk incorporates current rates automatically so you do not need to reference them when logging trips.