The 2024 IRS mileage rates by category

The IRS standard mileage rate for 2024 is 67 cents per mile for business driving, 21 cents per mile for medical or moving expenses, and 14 cents per mile for charitable work. These rates apply to miles you drive in your own vehicle; they do not cover rental cars or other people's vehicles.

The business rate of 67 cents is what most people use when they deduct mileage on their tax return. This covers driving to client meetings, job sites, sales calls, or any other work-related travel in your personal car. The medical and moving rate of 21 cents applies to driving to medical appointments, physical therapy, or hospital visits, as well as to moving-related trips during a relocation. The charitable rate of 14 cents covers driving to volunteer work for a may have access to organization.

These rates change each year. The IRS announced the 2024 rates in December 2023, and they represent an increase from 2023, when the business rate was 65.5 cents per mile.

Key Takeaways

  • Business mileage in 2024 is deductible at 67 cents per mile, medical and moving mileage at 21 cents per mile, and charitable mileage at 14 cents per mile.
  • You can use the standard mileage rate or track actual expenses (fuel, maintenance, insurance, depreciation), but not both for the same vehicle in the same year.
  • You must keep a log or record showing the date, destination, miles driven, and business purpose of each trip to support your deduction.
  • The rates apply only to miles driven in your own vehicle; they do not cover rental cars, taxis, or rideshare services.
  • If you claim the standard mileage rate in the first year you use a vehicle for business, you can switch to actual expenses in later years, but switching back to standard mileage is restricted.

How to track mileage for your tax return

The IRS requires you to keep records of the miles you drive for each category. A mileage log should include the date of the trip, the starting and ending location (or total miles driven), the business purpose, and which category the trip falls into—business, medical, moving, or charitable.

You do not need to use a specific form, but your records must be contemporaneous, meaning you should record the information at or near the time you drive, not weeks or months later. Many people use a notebook, a spreadsheet, or a mileage-tracking app on their phone. The IRS accepts any method that produces a clear, dated record.

If you forget to log a trip, you can reconstruct it from other evidence—a calendar entry, an email confirming a meeting, a receipt from a client location, or a medical appointment card. The key is that you have some documentation beyond your own memory.

Standard mileage rate versus actual expenses

You have two ways to deduct vehicle expenses: the standard mileage rate or the actual expense method. You cannot use both in the same year for the same vehicle.

The standard mileage rate is simpler. You multiply your total business miles by 67 cents (or the applicable rate for medical, moving, or charitable work) and claim that as your deduction. You do not need to track fuel, maintenance, insurance, or repairs separately.

The actual expense method requires you to track every cost related to the vehicle: fuel, oil changes, tires, repairs, insurance, registration, depreciation, and car washes. You then calculate what percentage of your total driving was for business, medical, moving, or charitable purposes, and deduct that percentage of your total expenses. This method often results in a larger deduction if you drive a lot for work, but it requires much more record-keeping.

If you use the standard mileage rate in the first year you use a vehicle for business, you can switch to actual expenses in any later year. However, if you switch to actual expenses, you generally cannot switch back to the standard rate in future years—with limited exceptions for vehicles you no longer use for business.

What the mileage rate covers and does not cover

The standard mileage rate is meant to cover the variable costs of driving: fuel, oil, tires, and routine maintenance. It also includes a portion for depreciation. When you use the standard rate, you are not deducting these items separately.

The mileage rate does not cover parking fees, tolls, or vehicle registration and licensing costs. You can deduct these separately, even if you use the standard mileage rate. Keep receipts for parking and tolls and add them to your deduction.

If you use the actual expense method instead, you can deduct all vehicle-related costs, including parking, tolls, fuel, maintenance, insurance, and depreciation. You calculate the business percentage of your total driving and apply that to your total expenses.

Mileage rates for self-employed and employees

Self-employed people and business owners deduct mileage on Schedule C (Profit or Loss from Business). You report your total business miles and multiply by the 67-cent rate, then enter the result as a business expense.

Employees who drive for work may also deduct mileage, but only if they are not reimbursed by their employer. If your employer reimburses you for mileage, you cannot also claim a deduction. If your employer reimburses you at a rate lower than the IRS standard rate, you can deduct the difference. Employee mileage deductions go on Schedule A (Itemized Deductions) as an unreimbursed employee expense, subject to the 2% threshold.

Medical and charitable mileage can be deducted by anyone, whether self-employed or an employee. Medical mileage goes on Schedule A as a medical expense (subject to the 7.5% threshold), and charitable mileage also goes on Schedule A as a charitable contribution.

When the IRS updates mileage rates

The IRS announces new mileage rates each year, usually in late November or early December, effective January 1 of the following year. The rates are based on the average cost of fuel, maintenance, and depreciation for the prior year.

You use the rate that was in effect during the tax year you are filing for. If you drove in January 2024, you use the 2024 rate (67 cents for business). If you drove in December 2024, you still use the 2024 rate. The 2025 rate, announced in late 2024, applies only to miles driven starting January 1, 2025.

If you are filing a prior-year return, use the mileage rate that was in effect for that year, not the current year's rate. The IRS publishes historical rates on its website if you need to look up an older year.

Frequently Asked Questions

Can I deduct mileage if my employer provides a car?

No. The standard mileage rate applies only to miles you drive in your own vehicle. If your employer provides a car, you cannot claim mileage deductions for driving it, even if you use it for personal errands. Your employer may reimburse you for fuel or maintenance, but that is a separate arrangement.

What if I drive a hybrid or electric vehicle?

The standard mileage rate applies to all vehicles, including hybrids and electric cars. You use the same 67-cent business rate regardless of fuel type. If you use the actual expense method, you can deduct your actual electricity or fuel costs, which may be lower for an electric vehicle.

Do I need receipts to claim mileage?

You need a mileage log or record showing dates, destinations, miles, and business purpose. You do not need a receipt for each trip, but you should have some supporting evidence—a calendar, email, or appointment card—if the IRS questions your deduction. Parking and toll receipts should be kept separately and deducted in addition to mileage.

Can I deduct mileage for commuting to my regular job?

No. Commuting from your home to your regular workplace is not deductible, even if you work from multiple locations. However, if you drive from one job site to another during the same day, or from your office to a client meeting, those miles are deductible. The key is that the trip must be for business purposes, not just getting to work.

What happens if I claim too much mileage?

If the IRS audits your return and finds that your mileage claim is not supported by records, they can disallow the deduction or reduce it to what you can prove. This is why keeping a contemporaneous log is important. If you overstated mileage intentionally, you may face penalties in addition to owing back taxes.