Historical IRS Mileage Rates

Each year, the IRS sets business, medical, moving, and charity mileage rates that taxpayers can use to deduct mileage expenses at tax time. The rates cover all expenses for running and maintaining a vehicle, such as fuel, tires, servicing, insurance, tax, and depreciation.

Curious to see how rates have developed over the years?

IRS mileage rate history (2010 - 2025)

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Why the IRS adjusts the mileage rates annually

The IRS updates the mileage rates every year in December to reflect shifts in vehicle operating expenses. These yearly changes are designed to ensure that you receive reimbursements or deductions that reflect the current costs associated with using your vehicle.

Vehicle operating costs cover elements like fuel prices, maintenance, and depreciation. Other expenses, such as car repairs and insurance, also influence the rates. 

Learn how the IRS standard rates are set.

In recent years, the mileage rates have fluctuated due to changing economic conditions, including inflation, disrupted travel patterns due to COVID-19, and supply chain issues.

Mileage rates 2025: Increased by 3 cents per mile

In their latest revision, the IRS has increased the business mileage rate by 3 cents, up to 70 cents per business mile, reflecting continued high vehicle maintenance costs and fuel prices. The medical, moving, and charity rates remain unchanged from 2024.

• 70 cents per business mile
• 21 cents for medical and moving purposes
• 14 cents for charity miles

Mileage rates 2024: Small increase from 2023

The 2024 rate revision saw the business mileage rate increase by 1.5 cents.

• 67 cents per business mile
• 21 cents for medical and moving purposes
• 14 cents for charity miles

Mileage rates 2023: Inflation increased the rates

Inflation and supply chain issues pushed the rate up by 3 cents from the second half of 2022.

• 65.5 cents per business mile
• 22 cents for medical and moving miles
• 14 cents for charity

Mileage rates 2022: Rising fuel costs prompted two increases 

Rising fuel costs and inflation led to a 58.5 cents per mile rate in 2022 and a 4 cents per mile mid-year rate increase for the second half of the year.

• 58.5 cents (January - June), and 62.5 cents (July - December) per business mile
• 18 cents (January - June) and 22 cents (July - December) per mile for medical and moving purposes
• 14 cents per mile for charity

Mileage rates 2021: COVID-19 reduced the business rate

In 2021, as the COVID-19 pandemic reduced travel, the business rate fell by 1.5 cents per mile.

• 56 cents per mile for business
• 16 cents per mile for medical and moving purposes
• 14 cents per mile for charity

Mileage rates 2020: Lower fuel prices lowered the business mileage rate

The 2022 business mileage rate was half a cent lower than the previous year. The change was due to lower fuel prices compared to the previous year.

• 57.5 cents per mile for business
• 17 cents per mile for medical and moving purposes
• 14 cents per mile for charity

Who can use the IRS mileage rates

Business mileage rate

Employers can use the IRS mileage rate to reimburse employees for business-related miles. However, the IRS mileage rate is not obligatory - employers can choose to reimburse employees at a different rate per mile.

Note that, due to the Tax Cuts and Jobs Act, employees cannot claim mileage deductions until the end of 2025, even if they do not receive reimbursement from their employer.

A few employee groups can still claim mileage at tax time - Armed Forces reservists, qualified performing artists, and fee-basis state or local government officials.

Self-employed individuals and small businesses can use the rate to deduct business-related mileage from the IRS at tax time.

Medical and moving mileage rate

Those with high medical expenses may be able to use the medical rate to claim mileage related to travel for medical reasons. See the circumstances under which you can claim medical mileage.

Members of the Armed Forces can claim moving mileage at tax time when permanently changing station due to a military order. See all requirements for claiming moving mileage.

Charity mileage rate

If you use your vehicle in the service of charitable organizations, you can deduct charity-related mileage at tax time.

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