The 2025 IRS standard mileage rate for business driving is 70 cents per mile, up from 67 cents in 2024 (IRS Notice 2025-5). The medical/moving rate is 21 cents per mile; the charitable rate, set by statute rather than by the IRS, stays at 14 cents per mile. The IRS raised the 2026 business rate mid-year to 76 cents, effective July 1.
The 2025 IRS standard mileage rate for business driving is 70 cents per mile, up 3 cents from 67 cents in 2024 (IRS Notice 2025-5). The medical/moving rate is 21 cents per mile, and the charitable rate — set by statute, not by the IRS — stays at 14 cents per mile. Multiply your business miles for the year by 70 cents to get the standard-method deduction, before any other vehicle costs.
If you're driving in 2026, not 2025: the business rate started 2026 at 72.5¢ per mile, then the IRS made an unusual midyear adjustment — citing rising fuel prices — raising it to 76¢ per mile for driving from July 1 through December 31, 2026 (medical/moving also rose, from 20.5¢ to 23.5¢ per mile, effective the same date). Use the rate that matches when you actually drove: 2025 miles use the 70¢ rate on this page regardless of when you file.
The standard mileage rate is a per-mile stand-in for the real cost of running your vehicle — gas, depreciation, maintenance, insurance — bundled into one number so you don't have to track every expense separately. The alternative is the actual-expense method: add up your real vehicle costs for the year and deduct the business-use percentage. Whichever is bigger depends on your vehicle and how much you drive. You generally can't use both methods for the same vehicle in the same year, and using actual expenses first generally locks you out of the standard rate for that vehicle later.
The IRS expects a contemporaneous log: date, starting point and destination, business purpose, and miles driven for each trip, with an odometer reading at the start and end of the year supporting the total. Mileage-tracking apps that log GPS trips work fine as long as you can produce the underlying detail if asked. The standard mileage rate does not cover parking fees and tolls — those are deductible separately, on top of the mileage deduction.
The IRS reviews and sometimes changes the standard mileage rate, including with unusual midyear adjustments (as happened in 2026). Confirm the rate that applies to the exact dates you drove at IRS.gov before claiming a mileage deduction. This page is educational and not personalized tax advice.
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