IRS Mileage Rate 2026 — 72.5¢ Business, 20.5¢ Medical, 14¢ Charity
The 2026 IRS standard mileage rates, effective January 1, 2026, are set in IRS Notice 2026-10 (announced December 29, 2025). As of June 12, 2026, these are the current applicable rates.
| Purpose | 2026 Rate | Change from 2025 | IRS Source |
|---|---|---|---|
| Business | 72.5¢/mile | +2.5¢ (was 70.0¢) | IRS Notice 2026-10 |
| Medical / Moving (Armed Forces) | 20.5¢/mile | −0.5¢ (was 21.0¢) | IRS Notice 2026-10 |
| Charitable | 14¢/mile | No change (set by statute) | 26 U.S.C. § 170 |
Quick Calculator — 2026 Rates
For all three categories at once, see the full mileage reimbursement calculator.
Common 2026 Mileage Deduction Amounts
| Miles | Business (72.5¢) | Medical (20.5¢) | Charitable (14¢) |
|---|---|---|---|
| 500 | $362.50 | $102.50 | $70.00 |
| 1,000 | $725.00 | $205.00 | $140.00 |
| 2,500 | $1812.50 | $512.50 | $350.00 |
| 5,000 | $3625.00 | $1025.00 | $700.00 |
| 10,000 | $7250.00 | $2050.00 | $1400.00 |
| 15,000 | $10875.00 | $3075.00 | $2100.00 |
| 20,000 | $14500.00 | $4100.00 | $2800.00 |
| 25,000 | $18125.00 | $5125.00 | $3500.00 |
About the 2026 Rate Increase
The 2026 business rate of 72.5¢ is the highest ever set by the IRS. The 2.5-cent increase from 2025 reflects rising vehicle ownership, insurance, and operating costs as measured by the annual IRS study. The IRS business rate is based on all fixed and variable costs of vehicle operation, which is why it moves more than the medical rate (variable costs only).
The charitable rate has been frozen at 14 cents since 1998. Despite persistent lobbying to align it with the business rate, Congress has not updated the statutory amount.
Year-Over-Year Comparison
| Year | Business | Medical | Charity |
|---|---|---|---|
| 2026 | 72.5¢ | 20.5¢ | 14¢ |
| 2025 | 70.0¢ | 21.0¢ | 14¢ |
| 2024 | 67.0¢ | 21.0¢ | 14¢ |
| 2023 | 65.5¢ | 22.0¢ | 14¢ |
See the full rate history 2020–2026.
Frequently Asked Questions
The 2026 IRS standard mileage rate for business use is 72.5 cents per mile, effective January 1, 2026. The medical and moving rate is 20.5 cents per mile. The charitable rate is 14 cents per mile. Source: IRS Notice 2026-10, published December 29, 2025.
The 2026 business rate (72.5¢) is 2.5 cents higher than the 2025 rate (70.0¢). The medical rate decreased by 0.5 cents (21.0¢ in 2025 vs. 20.5¢ in 2026). The charitable rate remains unchanged at 14 cents.
The IRS announced the 2026 standard mileage rates on December 29, 2025 via IRS Notice 2026-10. The rates became effective January 1, 2026.
Yes. The 2026 standard mileage rate of 72.5 cents per mile applies to all cars, vans, pickups, and panel trucks including fully-electric and hybrid vehicles. You do not need to track fuel costs separately when using the standard mileage method.