The Current IRS Mileage Rate | See The IRS Mileage Rates For This Year (2024)

The IRS sets a mileage rate each year, commonly referred to as the standard mileage rate. The rate is used to calculate your mileage deductions or reimbursem*nt for accrued business mileage with your personal vehicle.

The 2024 IRS mileage rates are:

When to use the current IRS mileage rate

The IRS sets the standard mileage rate yearly, representing the ceiling for tax-free mileage reimbursem*nt or tax deductions.

The current IRS mileage rate for employees

Businesses often reimburse employees by the standard mileage rate and method, as it is the simplest in terms of administrative work. If this is the case for you, use the current IRS mileage rate to calculate the reimbursem*nt you should receive from your employer.

If you are located in California, check out the dedicated article on California mileage reimbursem*nt.

Keep in mind that it's up to your employer to set the rate and the rules for reimbursem*nt, but the IRS's standard mileage rate is the limit for what is tax-free. If you're paid more per mile than the current IRS mileage rate, anything above it is considered taxable income.

If you want to learn more about other employee reimbursem*nt methods, take a look at ourmileage reimbursem*nt for employees guide.

The current IRS mileage rate for self-employed

As a self-employed individual, you can claim mileage deductions on your annual tax return if you use your personal vehicle for business purposes. You must use the IRS mileage rate corresponding to the year for which you claim mileage.

Is there an alternative to using the current IRS mileage rate?

If you’re self-employed or a business owner, you have the option of calculating the actual costs of owning and operating your vehicle for business – this is called the actual expenses method. Learn more about the actual expenses method in our self-employed mileage guide.

Vehicles for which you can use the federal mileage rate

You can use the IRS standard mileage rate if the vehicle you drive for business purposes is a car, van, panel truck, or pickup.

Charity and medical mileage rates and when to use them

The charitable mileage rate is used for qualified charitable purposes, such as travel to volunteer work for a recognized charity or other charitable activities.

The medical mileage rate is used when you incur expenses while driving for qualified medical purposes. This includes travel to and from medical appointments, trips to the pharmacy, and other necessary medical-related travel.
You can read this article if you need to learn more about charity and medical mileage rates and rules and when they are applicable.

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