The 2025 IRS standard mileage rates are 70 cents per mile for business use, 21 cents per mile for medical or moving purposes (for qualified active-duty military), and 14 cents per mile for charitable purposes.
2025 Standard Mileage Rates
These rates became effective on January 1, 2025.
The optional standard mileage rates are used to calculate the deductible costs of operating a vehicle. The rates for 2025 (used for tax returns filed in 2026) are as follows:
- Business: 70 cents per mile (up 3 cents from 2024)
- Medical: 21 cents per mile (no change from 2024)
- Moving (Armed Forces only): 21 cents per mile (no change from 2024)
- Charitable: 14 cents per mile (set by statute, no change from 2024)
These rates are used to determine the deductible costs of using a vehicle for these specific purposes. Taxpayers can choose to use either the standard mileage rate or calculate the actual costs of operating their vehicle.
However, if the standard mileage rate is used for a vehicle in its first year of business use, the actual expense method cannot be used for that vehicle in subsequent years.
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Mileage Deduction Details
- Vehicle Types: These rates apply to the use of a car, van, pickup, or panel truck, including electric and hybrid-electric vehicles.
- Depreciation: For business use, 33 cents per mile of the 70-cent rate is specifically allocated for vehicle depreciation.
- Method Choice: If you use the standard mileage rate for the first year a vehicle is in service for business, you may choose to use either the standard mileage rate or the actual expense method in subsequent years.
- Record Keeping: Regardless of the method used, it is essential to keep accurate records of miles traveled in case of an IRS audit.
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