IRS Standard Mileage Rates — 2020 to 2026 (Verified)
The IRS standard mileage rate is the per-mile amount the IRS allows for deducting vehicle operating costs without tracking individual expenses. Rates below are verified directly from official IRS Notices published at irs.gov, as of June 12, 2026.
Quick Rate Calculator
For the full calculator with all three purpose categories, see the Mileage Reimbursement Calculator.
IRS Standard Mileage Rates — 2020 to 2026
All rates below are verified from IRS Notices published at irs.gov. The 2022 mid-year adjustment was unusual — the IRS issued an emergency increase due to the sharp rise in fuel prices that year.
| Year | Business (¢/mi) | Medical (¢/mi) | Charitable (¢/mi) | IRS Source |
|---|---|---|---|---|
| 2026 | 72.5¢ | 20.5¢ | 14¢ | Notice 2026-10 |
| 2025 | 70¢ | 21¢ | 14¢ | Notice 2025-5 |
| 2024 | 67¢ | 21¢ | 14¢ | Notice 2024-08 |
| 2023 | 65.5¢ | 22¢ | 14¢ | Notice 2023-03 |
| 2022 (Jul–Dec) | 62.5¢ | 22¢ | 14¢ | Notice 2022-03 (mid-year) |
| 2022 (Jan–Jun) | 58.5¢ | 18¢ | 14¢ | Notice 2022-03 |
| 2021 | 56¢ | 16¢ | 14¢ | Notice 2021-02 |
| 2020 | 57.5¢ | 17¢ | 14¢ | Notice 2020-05 |
Why the Charitable Rate Never Changes
The charitable mileage rate has been fixed at 14 cents per mile since 1998. Unlike the business and medical rates, which the IRS adjusts annually based on vehicle cost data, the charitable rate is set by Congress in the Internal Revenue Code (26 U.S.C. § 170). Changing it requires legislation — no annual IRS study can move it.
This means charitable drivers have seen their effective rate eroded relative to business drivers over time. If you drive for a charity, you can alternatively deduct the actual cost of gas and oil (but not depreciation or insurance) as an alternative to the 14¢ rate.
Programmatic Mileage Rate Pages
Rate information for individual years: IRS Mileage Rate 2026 | IRS Mileage Rate 2025
Frequently Asked Questions
The IRS typically announces the rate for the coming year in December, in a numbered Notice (e.g., Notice 2026-10 for the 2026 rate, announced December 29, 2025). Mid-year adjustments are rare but have occurred — in 2022 the IRS raised the rate from 58.5¢ to 62.5¢ effective July 1 due to rising fuel costs.
The IRS commissions an annual study of the fixed and variable costs of operating a vehicle — including fuel prices, insurance, depreciation, and maintenance. The business rate reflects all these costs. The medical/moving rate reflects only variable costs (primarily fuel). The charitable rate is fixed by statute at 14¢ and requires a Congressional act to change.
Yes. The standard mileage rate applies to all cars, vans, pickups, and panel trucks including fully-electric and hybrid vehicles, regardless of fuel type. If you drive an EV, you can still use the standard mileage rate — you do not have to use the actual expense method.
Yes. Employers can reimburse at any rate. Amounts paid at or below the IRS rate are generally tax-free to the employee under an accountable plan. Amounts above the IRS rate are treated as taxable wages for the excess portion. Employees cannot double-dip — if reimbursed at the IRS rate, there is no additional deduction available.