If you use your vehicle for business, medical, moving, or charitable purposes, you may be able to deduct vehicle expenses on your tax return. The IRS allows eligible taxpayers to choose between the standard mileage rate and actual vehicle expenses. You can use one method or the other for a vehicle, but not both.
2026 Standard Mileage Rates
| Purpose | Rate |
|---|---|
| Business | 72.5 cents per mile (Jan. 1 through June 30, 2026) |
| Medical | 20.5 cents per mile (Jan. 1 through June 30, 2026) |
| Moving* | 20.5 cents per mile (Jan. 1 through June 30, 2026) |
| Charitable | 14 cents per mile |
*Moving expense deductions are generally limited to eligible active-duty members of the U.S. Armed Forces and certain other qualifying taxpayers under current tax law.
The IRS increased the business and medical/moving mileage rates effective July 1, 2026. For mileage driven from July 1 through December 31, 2026, the rates are:
| Purpose | Rate |
|---|---|
| Business | 76 cents per mile |
| Medical | 23.5 cents per mile |
| Moving | 23.5 cents per mile |
| Charitable | 14 cents per mile |
What Were the Standard Mileage Rates in Prior Years?
The standard mileage rate for the use of a car, van, pickup truck, or panel truck was:
| Year | Business | Medical/Moving | Charitable |
|---|---|---|---|
| 2025 | 70 cents per mile | 21 cents per mile | 14 cents per mile |
| 2024 | 67 cents per mile | 21 cents per mile | 14 cents per mile |
| 2023 | 65.5 cents per mile | 22 cents per mile | 14 cents per mile |
| 2022 (Jan. 1-Jun. 30) | 58.5 cents per mile | 18 cents per mile | 14 cents per mile |
| 2022 (Jul. 1-Dec. 31) | 62.5 cents per mile | 22 cents per mile | 14 cents per mile |
Can I Use the Standard Mileage Rate?
In many cases, yes. The standard mileage rate provides a simple way to calculate your deduction without tracking every vehicle expense throughout the year.
However, you generally can't use the business standard mileage rate for a vehicle if you previously:
- Used the MACRS (Modified Accelerated Cost Recovery System) depreciation method for that vehicle, or
- Claimed a Section 179 deduction for that vehicle.
If you're eligible, our software can help you compare your deduction options and determine whether the standard mileage rate or actual expenses gives you the better tax benefit.
What Records Should I Keep?
No matter which method you choose, keep records showing:
- The date of each trip
- The purpose of the trip
- The number of miles driven
- Total annual mileage for the vehicle
Good records help support your deduction if the IRS ever asks for additional information.
For more information, you can visit the IRS website