Historical Mileage Rates Year by Year From 2018 to 2026

The IRS mileage rates in 2018

The standard mileage rates set by the IRS for 2018 were:

• 54.5 cents per mile for business purposes (up 1 cent from 2017). 
• 18 cents per mile for medical and moving purposes (up 1 cent from 2017).
• 14 cents per mile for charitable purposes.

The minimal change in mileage rates from 2017 to 2018 can be attributed to relatively stable economic conditions. Typically, the rates are influenced by fuel prices, vehicle depreciation, maintenance costs, and overall economic trends. A one-cent increase in mileage rates shows that there hasn’t been much change in those areas. 

Despite the stability, there has been one significant change regarding who can get mileage-based tax deductions. In 2018, the IRS suspended moving-related travel tax deductions from December 31, 2017, to January 1, 2026. According to The Tax Cuts and Jobs Act, the only group still allowed to get tax-free reimbursement during that time would be members of the Armed Forces moving due to military order. 

The IRS mileage rates in 2019

The standard mileage rates set by the IRS for 2019 were significantly increased from the previous year:

• 58 cents per mile for business purposes (up 3.5 cents from 2018). 
• 20 cents per mile for medical and moving purposes (up 2 cents from 2018).
• 14 cents per mile for charitable purposes.

The Internal Revenue Service issued the changes after an annual study of all the changing costs of operating an automobile. However, it doesn’t take a study to see the biggest reason for that change: the price of gasoline. 

From 2016 to 2018, gas prices increased from $2.14 per gallon in 2016 to $2,72 in 2018. That’s clearly one of the biggest reasons the IRS had to correct the mileage rate to ensure that employees and the self-employed receive fair tax deductions and reimbursements. 

The IRS mileage rates in 2020

Moving on to 2020, the IRS established the following mileage rates:

• 57.5 cents per mile for business purposes (down 0.5 cents from 2019). 
• 17 cents per mile for medical and moving purposes (down 3 cents from 2019).
• 14 cents per mile for charitable purposes.

Just a 0.5-cent drop in the business mileage rate was quite a small change, which could be attributed to slightly lower gas prices in the previous year and overall economic stability. 

However, there was a notable change regarding procedures. The IRS clarified that starting in 2020, businesses won’t be able to use standard mileage rates for a vehicle in two specific instances:

1. After choosing the depreciation method under the Modified Accelerated Cost Recovery System (MACRS) 
2. After claiming Section 179 deduction for that vehicle. 

The IRS mileage rates in 2021

2021 was yet another year in which mileage rates remained relatively unchanged. 

• 56 cents per mile for business purposes (down 1.5 cents from 2020). 
• 16 cents per mile for medical and moving purposes (down 1 cent from 2020).
• 14 cents per mile for charitable purposes.

Economic stability and decreased gas prices were the key factors that resulted in this fairly small drop in standard mileage rates. 

The IRS mileage rates in 2022

Due to the economic situation caused by the Covid-19 pandemic, mileage rates in 2022 were changed twice. 

Standard mileage rates set for the first half of 2022 were slightly higher than the previous year. 

• 58.5 cents per mile for business purposes (up 2.5 cents from 2021). 
• 18 cents per mile for medical and moving purposes (up 2 cents from 2021).
• 14 cents per mile for charitable purposes.

Then, after the rapid growth of gas prices, economic uncertainty, and the looming crisis caused by the pandemic, the IRS updated mileage rates from July until the end of the year. 

• 62.5 cents per mile for business purposes (up 4 cents from the initial rate, up 6.5 from 2021)
• 22 cents per mile for medical and moving purposes (4 cents more than the initial rate, up 6 cents from 2021).
• 14 cents per mile for charitable purposes

The Internal Revenue Service usually doesn’t explain the exact process behind setting annual mileage rates, but this unusual change was the exception. The IRS Commissioner, Chuck Rettig, explained in his statement that the update directly results from the rapid increase in fuel prices caused by the global pandemic. 

The change was surely appreciated by employees and self-employed drivers expecting fair reimbursements and tax deductions after those dynamic market fluctuations.

It’s also worth noting that in addition to business rates, medical rates have grown to the highest level since 2015.

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The IRS mileage rates in 2023

Even after such a significant increase in the previous year, standard mileage rates continued to grow in 2023.

• 65.5 cents per mile for business purposes (up 3 cents from the 07/2022 update, up 6.5 from the initial rate in 2022).
• 22 cents per mile for medical and moving purposes (same rate as in the 07/2022 update).
• 14 cents per mile for charitable purposes.

The post-pandemic crisis was certainly the most significant reason for that change. In the middle of 2022, retail gas prices in the USA grew over $5 per gallon for the first time in history. Even though the prices dropped significantly below $4 and stabilized by the end of the year, we can surely attribute the change to instability.

The IRS mileage rates in 2024

The business mileage rate increased yet again in 2024, going up to 67 cents per mile. Medical and moving mileage rates however, decreased by one cent to 21 cents per mile. As has been the trend for a few years, the charity mileage rate stayed the same.

• 67 cents per mile for business purposes (up 1.5 cents from 2023)
• 21 cents per mile for medical and moving purposes (down 1 cent from 2023)
• 14 cents per mile for charitable purposes

2024 was marked by increased prices and widespread inflation, which slowly began to stabilize toward the end of the year. However that lead many drivers to feel the pinch when paying for gas prices.

The IRS mileage rates in 2025

This year was punctuated by economic instability and increasing prices, which meant an increase in business mileage rates to reflect the rising costs of operating a business as a self-employed person

• 70 cents per mile (up 3 cents from 2024) for business mileage
• 21 cents per mile for medical/military move mileage
• 14 cents for charity-related mileage

Current mileage rate (2026)

The IRS standard mileage rates for 2026 stand at:

• 72.5 cents per mile for business purposes (up 2.5 cents from 2025)
• 20.5 cents per mile for medical and moving purposes (down half a cent from 2025)
• 14 cents per mile for charitable purposes

How to calculate your mileage reimbursement?

The formula for mileage reimbursement is pretty simple. You need to know two things:

• Mileage rate (make sure to use the mileage rate for the tax year)
• Business miles driven — must record each business-related drive using a manual log or an app like MileIQ.

When you have all the data, you can start calculating using this formula:

Mileage rate * business miles driven = Reimbursement amount

For example, if you've driven 5,000 business miles, your employer uses standard mileage for reimbursements, and the year is 2026, the equation would look like this:

0.725 * 5000 = $3,625

And that's it! You should be able to write off this amount on your tax returns. If you use MileIQ, this number is calculated for you automatically.