The Current IRS Mileage Rate

The current mileage rate for business use is 70 cents per mile. Additional mileage rates are available below.

The IRS sets all mileage rates and typically adjusts them every December in preparation for the new tax year that begins in January. This rate, commonly referred to as the standard mileage rate, is used to calculate mileage deductions for self-employed individuals or for reimbursement from employers for employees who use their personal vehicles for business purposes.

The 2025 IRS mileage rates are:

The 2024 IRS mileage rates are:

When to use the current IRS mileage rate

The primary reasons for using the current IRS mileage rate are: 

• You work for a company that reimburses car usage and requires monthly mileage reports.
• You are self-employed and deduct business mileage from your personal vehicle for tax purposes each year.
• Your business reimburses employees and follows the standard IRS mileage rate.

In all these cases, the current mileage rate represents the ceiling for tax-free mileage reimbursement or tax deductions.

How much can you deduct or be reimbursed in 2025? Calculate your reimbursement or deduction now.

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The current IRS mileage rate for employees

Businesses often reimburse employees by the standard mileage rate and method, as it requires the least administrative work.

If this is the case for you, use the current IRS mileage rate to calculate the reimbursement you should receive from your employer.

If you’re located in California, check out the dedicated article on California mileage reimbursement.

Keep in mind that your employer sets the rate and reimbursement rules, but the IRS standard mileage rate is the limit for what’s tax-free. If you're paid more per mile than the current IRS mileage rate, anything above it is considered taxable income.

If you want to learn more about other employee reimbursement methods, check out our mileage reimbursement for employees guide.

The current IRS mileage rate for self-employed

As a self-employed individual, you can claim mileage deductions on your annual tax return if you use your personal vehicle for business purposes. You must use the IRS mileage rate corresponding to the year for which you claim mileage.

Is there an alternative to using the current IRS mileage rate?

Suppose you’re self-employed or a business owner. In that case, you can calculate the actual costs of owning and operating your vehicle for business – this is called the actual expenses method.

Vehicles for which you can use the federal mileage rate

You can use the IRS standard mileage rate if the vehicle you drive for business is a car, van, panel truck, or pickup.

Charity and medical mileage rates and when to use them

The charitable mileage rate is used for qualified charitable purposes, such as travel to volunteer work for a recognized charity or other charitable activities.

The medical mileage rate is used when you incur expenses while driving for qualified medical purposes. This includes travel to and from medical appointments, trips to the pharmacy, and other necessary medical-related travel.

You can read this article if you need to learn more about charity and medical mileage rates and rules and when they are applicable.

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