IRS standard mileage rate

The IRS mileage rate is 76¢ a mile — since July 1, 2026

For business driving from July 1 through December 31, 2026 the IRS standard mileage rate is 76¢ per mile; from January 1 through June 30, 2026 it was 72.5¢. A mile is always valued at the rate for the day it was driven. Below: every year since 2022, with the IRS source for each.

IRS mileage rates by year

YearPeriodBusinessMedical / movingCharitable
2026Jan–Jun 202672.5¢20.5¢14¢
Jul–Dec 202676¢23.5¢14¢
2025Jan–Dec 202570¢21¢14¢
2024Jan–Dec 202467¢21¢14¢

Cents per mile. Sources on each year's page. Not tax advice.

Questions

What is the IRS mileage rate right now?

For business driving from July 1 to December 31, 2026 it is 76¢ per mile; January 1 to June 30, 2026 it was 72.5¢. Each mile uses the rate for the date it was driven.

Why does 2026 have two mileage rates?

The IRS changed the business rate in the middle of the year, so miles driven before July 1, 2026 and miles driven after it are priced differently. The year page explains what the IRS said about the change.

Does the IRS mileage rate cover gas?

The standard mileage rate is meant to cover the cost of operating the car — including gas, maintenance and depreciation — instead of deducting those costs separately. Parking and tolls for business trips are handled separately; IRS Publication 463 explains the rules.

Who can use the standard mileage rate?

Self-employed people, including delivery and rideshare drivers, can generally choose the standard mileage rate or actual expenses for a car used for business, with conditions set out in IRS Publication 463. A tax professional can say which is better in your case.