IRS Standard Mileage Rates 2025-2026: Business, Medical, Charity & Moving
IRS mileage rates for 2025 and 2026: 70¢ business (2025), 72.5¢ (2026). Calculate your mileage tax deduction. Medical, charity, moving rates. Free mileage calculator.
IRS Standard Mileage Rates 2025-2026: Business, Medical, Charity & Moving
The IRS updates standard mileage rates annually. Use these rates to calculate your vehicle expense deduction instead of tracking actual costs. Here are the 2025 and 2026 rates and how to use them.
IRS Mileage Rates 2025-2026
2025: Business 70¢/mile, Medical/Moving 21¢/mile, Charity 14¢/mile
2026: Business 72.5¢/mile, Medical/Moving 20.5¢/mile, Charity 14¢/mile
2025 business rate: 70 cents per mile (up from 67¢ in 2024)
2026 business rate: 72.5 cents per mile
Who Uses the Standard Mileage Rate?
- Self-employed and gig workers — Uber, DoorDash, freelancers, contractors
- Employees with unreimbursed business expenses (subject to rules; many itemized deductions suspended through 2025)
- Medical trips — Subject to 7.5% of AGI floor; only if you itemize
- Charity — Volunteering for qualified organizations
- Moving — Qualified military move only (Form 3903)
Commuting Is Not Deductible
Travel from home to your regular workplace is not deductible. Business miles include: client meetings, job sites, errands for work, and travel between work locations—not your normal commute.
Calculate Your Mileage Deduction
Mileage Deduction Calculator – enter your miles, get your deduction →
Enter business, medical, charity, and moving miles. The calculator applies the correct IRS rate and shows your estimated tax deduction.
Standard vs. Actual Expenses
You can deduct either the standard mileage rate or actual expenses (gas, insurance, depreciation, etc.). For an owned vehicle: choose standard mileage in the first year of business use—you can switch to actual expenses in later years, but not back. For a leased vehicle: if you choose standard mileage, you must use it for the entire lease.
Recordkeeping
The IRS requires contemporaneous records: date, purpose, destination, and miles for each trip. Use a mileage log or tracker app. See IRS Publication 463 for details.
Calculate your mileage deduction →
*Rates from IRS.gov. Consult a tax professional for your situation.*