Historical IRS Mileage Rates

Each year, the IRS sets business, medical, moving, and charity mileage rates that taxpayers can use to offset 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.

IRS mileage rates (2010 - 2025)

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Why the IRS adjusts the mileage rates annually

Every year, the IRS revises the mileage rates to account for changes in vehicle operating costs, which are mainly driven by factors like fuel prices, maintenance, and depreciation.

Additionally, other expenses, such as car repairs and insurance, influence these rates. Annual adjustments ensure that you receive fair reimbursement or deductions reflecting the current cost of using your vehicle.

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

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

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 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 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

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

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 their business-related miles, although 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.

See our dedicated guides on mileage reimbursement and deductions for employees, employers, and self-employed.

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'll be able to deduct charity-related mileage at tax time.