The current IRS mileage rate for 2024

The IRS sets a standard mileage rate each year that determines how much you can deduct per mile when you drive for business, medical, or charitable purposes. For 2024, the rate 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 change annually, usually in December or January, based on the average cost of gas, maintenance, and depreciation. The IRS publishes the new rates on its website and in a formal notice. If you drove miles in 2023, you would use the 2023 rate (65.5 cents for business) when you file your 2024 tax return.

You do not have to use the standard rate. You can instead track your actual expenses — gas, oil, repairs, insurance, depreciation — and deduct the total. Many people find the standard rate simpler because you only need to record the miles and multiply. The choice depends on which method gives you a larger deduction.

Key Takeaways

  • The 2024 IRS mileage rate is 67 cents per mile for business driving, 21 cents for medical or moving, and 14 cents for charity.
  • Rates change each year and are published by the IRS in late December or early January for the coming tax year.
  • You use the rate from the year you drove the miles, not the year you file your return.
  • The standard rate is optional — you can instead deduct your actual vehicle expenses if that total is higher.
  • To claim mileage, you must keep a record of the date, miles driven, destination, and business purpose for each trip.

How the IRS calculates the mileage rate

The IRS does not set the rate arbitrarily. It bases the standard mileage rate on a study of the average cost of operating a vehicle, including fuel, maintenance, tires, insurance, and depreciation. The agency updates these costs annually to reflect changes in gas prices and vehicle maintenance expenses.

The business mileage rate is the highest because it includes all operating costs. The medical and moving rate is lower because it reflects only fuel and maintenance, not depreciation. The charitable rate is the lowest and has been set by Congress at 14 cents per mile since 1997.

When gas prices spike or fall sharply, the IRS may adjust the rate mid-year. This happened in 2022 when fuel costs rose significantly. Otherwise, the rate holds steady for the full calendar year.

When you can use the standard mileage rate

You can claim the standard mileage rate for three categories of driving: business, medical, and charitable. Business mileage includes driving to client meetings, job sites, or between work locations — but not your commute to your regular workplace. If you are self-employed or own a business, business mileage is the most common deduction.

Medical mileage covers driving to doctor appointments, hospitals, or pharmacies for yourself or a dependent. You must have a medical reason for the trip. Driving to the gym or a wellness class does not count, but driving to physical therapy does.

Charitable mileage applies when you drive for a may have access to charity — volunteering at a food bank, driving for a nonprofit, or transporting donations. The organization must be recognized by the IRS as a tax-exempt charity. Casual volunteering or driving to your own church does not count unless the church is an IRS-recognized charity and you are driving on behalf of the organization.

How to record mileage for tax purposes

The IRS requires contemporaneous records, meaning you must document your mileage at or near the time you drive, not months later from memory. For each trip, write down the date, starting and ending odometer readings (or total miles), destination, and business purpose.

You do not need to file receipts or photos with your tax return, but you must be able to produce your mileage log if the IRS asks. A simple notebook, a spreadsheet, or a mileage tracking app all work. Many people use their phone's GPS or a dedicated app like MileIQ or Stride Health, which automatically logs trips and sorts them by category.

At the end of the year, add up all the miles in each category (business, medical, charitable) and multiply by the rate for that year. That total is your deduction. Report it on Schedule C if you are self-employed, or on Schedule A if you are an employee claiming medical or charitable mileage.

Standard rate versus actual expense method

You have two ways to deduct vehicle expenses: the standard mileage method or the actual expense method. With the standard method, you multiply your miles by the IRS rate and that is your deduction. With the actual expense method, you add up what you actually spent on gas, maintenance, repairs, insurance, registration, and depreciation, then deduct that total.

The standard method is faster and requires less record-keeping. You only need your mileage log. The actual expense method requires receipts for every expense and is more complex, but it may yield a larger deduction if your vehicle is expensive to maintain or if you have high insurance costs.

If you used the standard method in prior years, you can switch to actual expenses. If you used actual expenses in the first year you owned the vehicle, you must continue using actual expenses for that vehicle in future years — you cannot switch back to the standard method. Choose carefully in year one.

Rates for prior years

If you are filing a late return or amending a prior year, use the mileage rate from the year you drove the miles. For 2023, the business rate was 65.5 cents per mile, medical was 21 cents, and charitable was 14 cents. For 2022, business was 62.5 cents (or 65.5 cents after July 1 when the IRS raised it mid-year), medical was 18 cents, and charitable was 14 cents.

The IRS publishes historical rates on its website in the "Newsroom" section under "Tax Professionals." If you need the rate for a year before 2022, search the IRS site or contact a tax professional.

Frequently Asked Questions

Can I claim mileage if I work from home?

No, driving from your home to a client site or job location counts as commuting, which is not deductible. However, if you have a home office and drive to a temporary work location, that mileage may be deductible. The rule is complex — consult a tax professional if your situation is unclear.

What if I use my car for both personal and business driving?

You can only deduct the miles driven for business, medical, or charitable purposes. Keep your mileage log separate by category. Personal miles — groceries, social visits, commuting — are not deductible.

Do I need to report the mileage rate on my tax return?

No. You report only the total deduction (miles times the rate). The IRS knows the rate for each year. You do not need to write "67 cents per mile" anywhere on your return.

What if the IRS audits my mileage claim?

The IRS will ask to see your mileage log. If you cannot produce contemporaneous records showing the date, miles, destination, and business purpose for each trip, the IRS may disallow the deduction. Keep your log for at least three years after you file.

Can I claim mileage for a vehicle I lease?

Yes. The standard mileage rate applies to leased vehicles the same way it applies to owned vehicles. You cannot deduct lease payments separately if you use the standard mileage method — the rate is meant to cover all operating costs, including depreciation (or in the case of a lease, the lease cost itself).