2026 Standard Mileage Rates
The IRS has released the 2026 standard mileage rates for taxpayers to use in computing
the deductible costs of operating an automobile for business, charitable, medical, or mov-
ing expense purposes. The following chart reflects the new 2026 standard mileage rates
compared to the 2025 and 2024 standard mileage rates. 2026 2025 2024
| 2026 | 2025 | 2024 | |
| Business rate per mile* | .73 | .70 | .67 |
| Medical and moving rate per mile** | .21 | .21 | .21 |
| Charitable rate per mile | .14 | .14 | .14 |
| Depreciation rate per mile | .35 | .33 | .30 |
* A deduction for unreimbursed employee business travel is no longer allowed, unless the
deduction is allowed in determining adjusted gross income for members of a reserve
component of the Armed Forces, state or local government officials paid on a fee basis, or
certain performing artists. Similarly, eligible educators are also entitled to deduct certain
unreimbursed employee travel expenses as either an adjustment to total income (subject
to a dollar limit), or as an itemized deduction for tax years beginning after 2025.
** A deduction for moving expenses is no longer allowed, unless the taxpayer is a member
of the Armed Forces on active duty who moves pursuant to a military order and incident
to a permanent change of station.
