IRS Standard Mileage Rates: Historical Chart 2018–2026
The current 2026 IRS standard mileage rate for business use is $0.725 per mile (72.5 cents). This page tracks every annual change since 2018, including the rare 2022 mid-year increase, and explains how to apply the right rate when filing back taxes or amended returns.
Complete IRS Mileage Rate Chart, 2018–2026
Every year's IRS standard mileage rate by purpose. Business rate is the one that matters for gig workers, freelancers, and self-employed contractors. Medical/moving rate applies only to active-duty military post-2017. Charitable rate is fixed by statute at 14 cents.
| Tax Year | Business (¢/mile) | Medical/Moving | Charity | IRS Notice / Notes |
|---|---|---|---|---|
| 2026Current | $0.725 (72.5¢) | — | $0.14 (14¢) | IRS Notice 2025-XX. Up 2.5¢ from 2025. Reflects continued vehicle cost inflation. |
| 2025 | $0.700 (70.0¢) | $0.21 (21¢) | $0.14 (14¢) | IRS Notice 2024-XX. Up 3¢ from 2024. First time the rate broke 70¢. |
| 2024 | $0.670 (67.0¢) | $0.21 (21¢) | $0.14 (14¢) | IRS Notice 2024-08. Up 1.5¢ from 2023. |
| 2023 | $0.655 (65.5¢) | $0.22 (22¢) | $0.14 (14¢) | IRS Notice 2022-3. Up 3¢ from late-2022 rate. |
| 2022 | $0.585 (58.5¢) | $0.18 (18¢) | $0.14 (14¢) | IRS Notice 2022-13. Mid-year change: 58.5¢ Jan-Jun, 62.5¢ Jul-Dec. First mid-year increase since 2011, due to gas price spike. |
| 2021 | $0.560 (56.0¢) | $0.16 (16¢) | $0.14 (14¢) | IRS Notice 2020-79. Down 1.5¢ from 2020 (pandemic-era fuel cost dip). |
| 2020 | $0.575 (57.5¢) | $0.17 (17¢) | $0.14 (14¢) | IRS Notice 2020-05. Down 0.5¢ from 2019. |
| 2019 | $0.580 (58.0¢) | $0.20 (20¢) | $0.14 (14¢) | IRS Notice 2019-02. Up 3.5¢ from 2018. |
| 2018 | $0.545 (54.5¢) | $0.18 (18¢) | $0.14 (14¢) | IRS Notice 2018-03. First year after TCJA limited medical/moving deduction to active-duty military. |
Source: IRS Notices issued each year (linked at irs.gov/newsroom). Rates are official and apply to miles driven during each calendar year. For 2022, two rates apply due to the mid-year change — see breakdown below.
The 2022 Mid-Year Mileage Rate Change
2022 is the only year on this chart with two business mileage rates. After gas prices spiked in mid-2022, the IRS issued Notice 2022-13 raising the business rate from 58.5¢ to 62.5¢ starting July 1, 2022. It was the first mid-year rate change since 2011.
| 2022 Period | Business (¢/mile) | Medical/Moving |
|---|---|---|
| Jan 1 – Jun 30, 2022 | $0.585 (58.5¢) | $0.18 (18¢) |
| Jul 1 – Dec 31, 2022 | $0.625 (62.5¢) | $0.22 (22¢) |
If you're amending a 2022 return, you have to apply the correct rate to each half of the year separately. Example: a driver who logged 12,000 business miles in the first half of 2022 and 10,000 in the second half claims (12,000 × $0.585) + (10,000 × $0.625) = $13,270 — not a single blended rate.
How the IRS Sets the Mileage Rate Each Year
The IRS contracts with an independent vehicle-cost research firm (historically Runzheimer International) that runs an annual study of the fixed and variable costs of operating a vehicle in the United States. The firm aggregates national average data on:
- · Fuel costs
- · Maintenance and repair
- · Insurance premiums
- · Tires and tire wear
- · Vehicle depreciation
- · Registration fees and taxes
The recommended rate is then published in an IRS Notice each November or December for the following tax year, effective January 1.
The medical/moving rate uses only the variable cost components (fuel, oil, tires) since the IRS treats those as out-of-pocket expenses for occasional medical or military-move use. The charity rate is fixed at 14¢ by statute (26 U.S. Code § 170(i)) and can only be changed by Congress.
Who Can Deduct Mileage at Each Rate
| Rate Type | Who Qualifies | Where to Claim |
|---|---|---|
| Business ($0.725 in 2026) | Self-employed, freelancers, independent contractors, gig workers (DoorDash, Uber, Instacart, Walmart Spark, Lyft, Grubhub, Lime, Amazon Flex, etc.). Also W-2 employees with unreimbursed business mileage (rare post-TCJA). | Schedule C (self-employed) or Form 2106 (employees, very limited cases) |
| Medical (~$0.21 in 2025) | Anyone itemizing medical expenses on Schedule A, but only the portion of total medical expenses exceeding 7.5% of AGI is deductible. | Schedule A (Itemized Deductions) |
| Moving (~$0.21 in 2025) | Active-duty members of the Armed Forces moving due to a permanent change of station only. Civilian moving deduction was eliminated by the 2017 TCJA through 2025 (Congress may extend or restore). | Form 3903 (Military) |
| Charity ($0.14 fixed) | Anyone driving in service of a qualified charitable organization (volunteer work, donation pickups/dropoffs, etc.). | Schedule A (Itemized Charitable Deduction) |
Using a Past Year's Rate on an Amended Return
If you forgot to claim mileage on a prior year's return, you have three years from the original filing deadline to file an amended return on Form 1040-X. Apply the rate that was in effect during the tax year you're amending — not the current rate.
Example: Amending a 2023 return
A gig worker who drove 18,000 business miles in 2023 but didn't track them at the time can amend by reconstructing a contemporaneous log (start/end odometer per shift, dates, business purpose). At the 2023 rate of $0.655/mile, that's $11,790 in additional deductions — typically worth $1,800–$2,800 in tax refund depending on bracket.
Three-year amendment deadlines for current open years:
- · 2022 returns (filed in 2023): amend by April 15, 2026
- · 2023 returns (filed in 2024): amend by April 15, 2027
- · 2024 returns (filed in 2025): amend by April 15, 2028
- · 2025 returns (filed in 2026): amend by April 15, 2029
See our IRS mileage deduction rules guide for documentation requirements, and how to track mileage for taxes for a complete tracking workflow.
What These Rates Are Worth in Real Dollars
For a gig worker logging 20,000 business miles per year — typical for a full-time DoorDash, Uber Eats, or Instacart driver — the deduction has grown meaningfully each year:
| Tax Year | Business Rate | Deduction on 20,000 mi | Tax Savings (22% bracket) |
|---|---|---|---|
| 2026 | $0.725 | $14,500 | $3,190 |
| 2025 | $0.70 | $14,000 | $3,080 |
| 2024 | $0.67 | $13,400 | $2,948 |
| 2023 | $0.655 | $13,100 | $2,882 |
| 2018 | $0.545 | $10,900 | $2,398 |
The rate has risen 33% from 2018 to 2026 — meaningful real-dollar growth for high-mileage drivers. Use the mileage tax deduction calculator to compute your specific savings, or the full 1099 tax calculator for your complete tax picture.
Frequently Asked Questions
What is the current IRS mileage rate?
What was the IRS mileage rate in 2025?
What was the IRS mileage rate in 2024?
What was the IRS mileage rate in 2023?
Why did the IRS change the mileage rate mid-year in 2022?
Can I use a past year's mileage rate on an amended return?
How is the IRS standard mileage rate calculated?
Who can deduct medical or moving mileage?
Why is the charity mileage rate so low compared to business?
Where does the IRS publish each year's mileage rate?
Track Every Mile at the 2026 Rate
ShiftTracker logs your odometer at shift start and end, captures every business mile, and applies the current $0.725/mile IRS rate to your deduction — automatically.
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