Qualifying
What is the IRS standard mileage rate for 2025?
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 full picture
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.
All three 2025 mileage rates
Tax year 2025 standard mileage rates
- Business: 70¢ per mile — up 3¢ from 67¢ in 2024. — IRS Notice 2025-5, 2025 Standard Mileage Rates
- Medical or moving (active-duty military only): 21¢ per mile — unchanged from 21¢ in 2024. — IRS Notice 2025-5
- Charitable: 14¢ per mile — unchanged; set by statute, not inflation-adjusted. — IRS Notice 2025-5
The 2026 rate changed mid-year
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.
2026 mid-year change
- 2026 business rate: 72.5¢/mile January 1 – June 30; 76¢/mile July 1 – December 31 (midyear increase). — IRS Announcement 2026-11, Internal Revenue Bulletin 2026-29
- 2026 medical/moving rate: 20.5¢/mile January 1 – June 30; 23.5¢/mile July 1 – December 31. — IRS Announcement 2026-11
Standard rate vs. actual expenses
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.
Recordkeeping
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.
Verify the current-year rate before filing
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.
Key takeaways
- 2025 business mileage rate: 70¢/mile (up from 67¢ in 2024).
- 2025 medical/moving rate: 21¢/mile (active-duty military only for moving); charitable: 14¢/mile, fixed by statute.
- The 2026 business rate rose mid-year from 72.5¢ to 76¢/mile, effective July 1, 2026.
- You choose standard mileage or actual expenses per vehicle — generally not both in the same year.
- Keep a contemporaneous mileage log; parking and tolls are deductible separately from the per-mile rate.
Frequently asked questions
Who can actually use the moving-expense mileage rate?
Almost no one, currently. The federal moving-expense deduction was suspended for most taxpayers starting in 2018; the mileage rate for moving still exists on paper but is limited to active-duty members of the Armed Forces moving under military orders.
Do I have to use the standard mileage rate, or can I deduct actual costs?
You choose — standard mileage rate or actual expenses (gas, insurance, depreciation, repairs, prorated by business-use percentage) — but generally not both for the same vehicle in the same year. Once you use the standard rate in the first year a vehicle is used for business, you can usually switch methods in later years; using actual expenses first generally locks you out of the standard rate for that vehicle later.
What records do I need to back up mileage?
The IRS expects a contemporaneous log: date, starting point and destination, business purpose, and miles driven for each trip. An odometer reading at the start and end of the year (or your tracking period) supports the total. Mileage-tracking apps that log GPS trips work fine as long as you can produce the underlying detail if asked.
Does the standard mileage rate cover parking and tolls too?
No — the standard mileage rate covers the cost of operating the vehicle (gas, depreciation, maintenance, insurance). Business-related parking fees and tolls are deductible separately, on top of the mileage deduction.
Published 2026-08-13 · Updated 2026-08-13 · https://clearvaluelending.com/answers/irs-mileage-rate-2025