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IRS Mileage Rate 2026

Updated July 2026 · Written & fact-checked by Keith Gilligan · How we calculate

The IRS standard mileage rate for 2026 is 72.5¢ per mile for business driving — up 2.5¢ from 2025. Medical and moving miles pay 20.5¢, charity miles 14¢. Effective January 1, 2026, per IRS Notice 2026-10, announced December 29, 2025.

The 2026 IRS mileage rate is 72.5¢/mile for business, 20.5¢ for medical and military moving, and 14¢ for charity. Announced Dec. 29, 2025; effective Jan. 1, 2026.

Business72.5¢/mile
Medical / moving*20.5¢/mile
Charity14¢/mile
AnnouncedDec. 29, 2025 (IR-2025-128)

Source: IRS Notice 2026-10. *Moving applies only to active-duty military (and, new for 2026, certain intelligence-community members).

Miles driven

Purpose

Custom rate

$/mi

Rate year

Deduction / reimbursement—

Rate applied—

If that’s monthly, per year—

2026 rates at a glance

Category	2026 rate	2025 rate	Change
Business	72.5¢/mile	70¢/mile	+2.5¢
Medical	20.5¢/mile	21¢/mile	−0.5¢
Moving (active-duty military)	20.5¢/mile	21¢/mile	−0.5¢
Charity (set by statute)	14¢/mile	14¢/mile	no change

How the standard mileage rate works

The business rate bundles gas, depreciation, insurance, maintenance and tires into one per-mile figure based on an annual IRS study of fixed and variable vehicle costs. The medical/moving rate uses only the variable-cost portion, and the 14¢ charity rate is fixed by Congress, not the IRS — it hasn’t moved since 1998. Using the standard rate is optional; you can deduct actual expenses instead, but if you own the vehicle you must pick the standard rate in its first business year to keep the choice open later.

Every IRS mileage rate since 1997

Rates change each January (and occasionally mid-year after fuel-price shocks — 2005, 2008, 2011 and 2022). This table stays on this page and is updated within a day of each December announcement. Rows from 2010 on are verified against the IRS’s published table; earlier rows are compiled from the IRS notice or revenue procedure named in each row.

Year	Business	Medical / moving	Charity	IRS source
2026	72.5¢	20.5¢	14¢	Notice 2026-10
2025	70¢	21¢	14¢	Notice 2025-5
2024	67¢	21¢	14¢	Notice 2024-8
2023	65.5¢	22¢	14¢	Notice 2023-3
2022 (Jul–Dec)	62.5¢	22¢	14¢	Announcement 2022-13
2022 (Jan–Jun)	58.5¢	18¢	14¢	Notice 2022-3
2021	56¢	16¢	14¢	Notice 2021-2
2020	57.5¢	17¢	14¢	Notice 2020-5
2019	58¢	20¢	14¢	Notice 2019-2
2018	54.5¢	18¢	14¢	Notice 2018-3
2017	53.5¢	17¢	14¢	Notice 2016-79
2016	54¢	19¢	14¢	Notice 2016-1
2015	57.5¢	23¢	14¢	Notice 2014-79
2014	56¢	23.5¢	14¢	Notice 2013-80
2013	56.5¢	24¢	14¢	Notice 2012-72
2012	55.5¢	23¢	14¢	Notice 2012-1
2011 (Jul–Dec)	55.5¢	23.5¢	14¢	Announcement 2011-40
2011 (Jan–Jun)	51¢	19¢	14¢	Notice 2010-88
2010	50¢	16.5¢	14¢	Rev. Proc. 2009-54
2009	55¢	24¢	14¢	Rev. Proc. 2008-72
2008 (Jul–Dec)	58.5¢	27¢	14¢	Announcement 2008-63
2008 (Jan–Jun)	50.5¢	19¢	14¢	Rev. Proc. 2007-70
2007	48.5¢	20¢	14¢	Rev. Proc. 2006-49
2006	44.5¢	18¢	14¢	Rev. Proc. 2005-78
2005 (Sep–Dec)	48.5¢	22¢	14¢	Announcement 2005-71 (post-Katrina)
2005 (Jan–Aug)	40.5¢	15¢	14¢	Rev. Proc. 2004-64
2004	37.5¢	14¢	14¢	Rev. Proc. 2003-76
2003	36¢	12¢	14¢	Rev. Proc. 2002-61
2002	36.5¢	13¢	14¢	Rev. Proc. 2001-54
2001	34.5¢	12¢	14¢	Rev. Proc. 2000-48
2000	32.5¢	10¢	14¢	Rev. Proc. 99-38
1999 (Apr–Dec)	31¢	10¢	14¢	Rev. Proc. 99-19
1999 (Jan–Mar)	32.5¢	10¢	14¢	Rev. Proc. 98-63
1998	32.5¢	10¢	14¢	Rev. Proc. 97-58
1997	31.5¢	10¢	12¢	Rev. Proc. 96-63

State rules: who must reimburse mileage

Federal law doesn’t make employers reimburse mileage — with one floor: under the FLSA, vehicle expenses can’t effectively drop pay below the minimum wage. Three states go further and require reimbursement of necessary business vehicle expenses:

State	Rule	Statute
California	Employers must reimburse all necessary business expenses, including vehicle use. The IRS rate is the accepted safe-harbor benchmark.	Labor Code §2802
Illinois	Reimbursement required for necessary expenditures within the scope of employment (since 2019).	820 ILCS 115/9.5
Massachusetts	Transportation expenses required for workers required to travel during the workday.	454 CMR 27.04(4)(b)

Everywhere else, reimbursement is set by employer policy — most adopt the IRS rate because reimbursements at or below it are tax-free to the employee; anything above it is taxable wages.

Frequently asked questions

What is the IRS mileage rate for 2026?

The 2026 IRS standard mileage rate is 72.5¢ per mile for business use, 20.5¢ for medical or qualified moving miles, and 14¢ for miles driven for charity. The rates took effect January 1, 2026 (Notice 2026-10, announced December 29, 2025).

When did the IRS announce the 2026 mileage rate?

December 29, 2025, in news release IR-2025-128 and Notice 2026-10. The IRS announces each year’s rate in mid-to-late December.

Is my employer required to reimburse the IRS rate?

No federal law requires mileage reimbursement at the IRS rate (or at all), but unreimbursed vehicle costs can’t push a worker below minimum wage. California, Illinois and Massachusetts do require reimbursement of necessary vehicle expenses.

Can W-2 employees deduct mileage?

Generally no. The TCJA suspended unreimbursed employee mileage deductions, and the One Big Beautiful Bill Act made that permanent in 2025. Exceptions: Armed Forces reservists, qualified performing artists, fee-basis government officials, and certain educators. Self-employed workers can still deduct business miles.

Do the standard rates apply to electric cars?

Yes. The IRS confirms the rates apply to fully-electric and hybrid vehicles as well as gasoline and diesel.

Sources & methodology

Sources: IRS Notice 2026-10 (PDF) · IRS news release IR-2025-128 · IRS standard mileage rates page.

Historical rates compiled from the IRS notice/revenue procedure for each year, listed in the table. General information, not tax advice; verify with a professional.