IRS Mileage Rate (2026)
- Business: $0.725 (72.5 cents) / mile
- Medical or Moving: $0.205 (20.5 cents) / mile
- Charitable Organization: $0.14 (14 cents) / mile
Source: IRS sets 2026 business standard mileage rate at 72.5 cents per mile, up 2.5 cents
What is the IRS Mileage Rate?
The IRS mileage rate is a set amount per mile that the IRS allows businesses to reimburse their employees for trips made using a personal vehicle.
This is a flat rate that is the same for all vehicles, including electric vehicles and pickup trucks.
What Does It Cover?
Included
- Depreciation
- Fuel (gas, electricity, etc.)
- Oil changes;
- Vehicle expenses (insurance, registration, etc.)
- Common maintenance due to wear and tear
Not Included
- Food
- Lodging
- Parking Fees
- Tolls
- Minor accidents or repairs
For the above-listed items, it is not an obligation but recommended for the employer to reimburse the employee.
How is it calculated?
Number of miles multiplied by current rate ($0.70) = amount ($)
Example
Dan is a company employee who needs to meet with a client in the next town. He drives to the client’s location, meets with him, and then returns directly to his business address.
In total, Dan drove 42 miles X $0.725 = $30.45
| YEAR | BUSINESS | CHARITABLE SERVICE | MEDICAL & MOVING |
| 2026 | $0.725 (72.5 cents) | $0.14 | $0.205 |
| 2025 | $0.70 (70 cents) | $0.14 | $0.21 |
| 2024 | $0.67 (67 cents) | $0.14 | $0.21 |
| 2023 | $0.655 (65.5 cents) | $0.14 | $0.22 |
| 2022 | $0.585 (58.5 cents) | $0.14 | $0.17 |
| 2021 | $0.56 (56 cents) | $0.14 | $0.16 |
| 2020 | $0.575 (57.5 cents) | $0.14 | $0.17 |
| 2019 | $0.58 (58 cents) | $0.14 | $0.20 |
| 2018 | $0.545 (54.5 cents) | $0.14 | $0.18 |
| 2017 | $0.535 (53.5 cents) | $0.14 | $0.17 |
| 2016 | $0.54 (54 cents) | $0.14 | $0.19 |
| 2015 | $0.575 (57.5 cents) | $0.14 | $0.23 |
| 2014 | $0.56 (56 cents) | $0.14 | $0.235 |
| 2013 | $0.565 (56.5 cents) | $0.14 | $0.24 |
Source: IRS Standard Mileage Rates