IRS Mileage Rates: 2026, With History to 2015
The standard mileage rate is the per-mile figure the IRS publishes for valuing vehicle use: the ceiling for tax-free employee reimbursement and the simplest deduction method for the self-employed. 2026 is a split year. The IRS raised the business rate midyear for only the second time in the modern record, so the rate that applies depends on the date of travel.
IRS Standard Mileage Rates, 2026
Business and medical/moving rates both changed midyear. Use the rate in effect on the date of travel; the charitable rate is set by statute and rarely changes.
| Purpose | Rate | Effective |
|---|---|---|
| Business | 72.5¢ / mile | Jan 1 to Jun 30, 2026 |
| Business | 76¢ / mile | From Jul 1, 2026 |
| Medical / moving (military) | 20.5¢ / mile | Jan 1 to Jun 30, 2026 |
| Medical / moving (military) | 23.5¢ / mile | From Jul 1, 2026 |
| Charitable (volunteer) | 14¢ / mile | Statutory, unchanged |
Source: IRS (Notice 2026-10, revised by Announcement 2026-11) · checked 2026-08
Eleven Years of the Business Rate, Charted
The two vertical jumps mid-2022 and mid-2026 are the only midyear increases in this window, both responses to fuel-price spikes. The 2017 trough (53.5¢) to the current 76¢ is a 42% rise in nine years.
IRS Business Mileage Rate, 2015 to 2026
Cents per business mile. Two midyear increases in the modern record: July 2022 and July 2026, both driven by fuel-price spikes.
| Period | Business rate |
|---|---|
| 2015 | 57.5¢ |
| 2016 | 54¢ |
| 2017 | 53.5¢ |
| 2018 | 54.5¢ |
| 2019 | 58¢ |
| 2020 | 57.5¢ |
| 2021 | 56¢ |
| 2022 (Jan to Jun) | 58.5¢ |
| 2022 (Jul to Dec) | 62.5¢ |
| 2023 | 65.5¢ |
| 2024 | 67¢ |
| 2025 | 70¢ |
| 2026 (Jan to Jun) | 72.5¢ |
| 2026 (from Jul 1) | 76¢ |
Source: IRS annual notices (Notice 2016-1 through Notice 2026-10, Announcements 2022-13 and 2026-11) · checked 2026-08
Use These Rates
- Mileage Reimbursement Calculator
Miles to dollars at any of the 2026 rates, rounded once, at the end.
- Expense Report Generator
Mileage as a line item alongside the rest of the trip, totaled in exact cents.
Frequently Asked Questions
What is the IRS mileage rate for 2026?
There are two business rates in 2026: 72.5 cents per mile for travel from January 1 through June 30, and 76 cents per mile from July 1 onward (Announcement 2026-11). Medical and military-moving travel is 20.5 cents through June 30 and 23.5 cents from July 1; charitable mileage stays at the statutory 14 cents.
Why did the rate change in the middle of 2026?
The IRS adjusts midyear when vehicle operating costs move sharply, which in practice has meant fuel-price spikes. It has happened twice in the modern record: July 2022 (58.5 to 62.5 cents) and July 2026 (72.5 to 76 cents).
Which rate applies to a trip?
The rate in effect on the date of travel, not the date you file the expense report or get reimbursed. A 2026 expense report spanning both halves of the year should split its mileage into two lines, one per rate period.
Is the IRS rate mandatory for employers?
No. It caps what can be reimbursed tax-free under an accountable plan; it does not require reimbursement. Some states (California most prominently) separately require reimbursing work vehicle expenses, and paying the IRS rate is the customary safe harbor.
Cite this page: QuickDoc, “IRS mileage rates: 2026, with history to 2015,” quickdoc.tools/data/mileage-rates/, checked 2026-08. Primary source: IRS standard mileage rates (IRS (Notice 2026-10, revised by Announcement 2026-11)). Not tax advice.