The IRS mileage rate is a standard deduction amount per mile you can claim when you drive for business, medical, or charitable purposes

The IRS sets a mileage rate each year that lets you deduct a fixed amount for every mile you drive instead of tracking actual fuel and maintenance costs. You multiply your total miles driven by that year's rate to get your deduction. The rate changes annually and differs depending on why you drove — business miles are deducted differently than medical or charitable miles.

You do not have to use the standard mileage rate. You can instead deduct actual expenses: gas, oil changes, tires, insurance, registration, repairs, and depreciation. But the standard rate is simpler because you only need to track miles, not receipts. Most people find it easier, and for many it produces a larger deduction.

Key Takeaways

  • The IRS mileage rate for 2024 is 67 cents per business mile, 21 cents per medical or moving mile, and 14 cents per charitable mile.
  • You multiply your total miles driven for each purpose by the rate for that purpose to calculate your deduction.
  • You must choose the standard mileage method or actual expense method for a vehicle in the first year you use it for business; switching between methods in later years has restrictions.
  • Keeping a mileage log with dates, destinations, miles, and purpose is the only way to prove your deduction if the IRS questions it.
  • The rate changes each year, usually announced in late November or early December for the following year.

Current IRS Mileage Rates by Purpose

The IRS publishes three separate rates, each used for a different reason you drove. Business mileage covers work-related driving for your job or self-employment. Medical mileage covers driving to doctor appointments, hospitals, or medical treatment. Charitable mileage covers driving for volunteer work with a may have access to charity.

For 2024, the rates are: 67 cents per business mile, 21 cents per medical or moving mile, and 14 cents per charitable mile. These rates were announced in November 2023 and apply only to 2024 tax returns. The 2025 rates will be announced in late 2024 and apply to miles driven starting January 1, 2025. You use the rate that was in effect during the year you drove, not the rate in effect when you file your return.

Do not mix rates. If you drove 100 business miles and 50 medical miles in the same year, you calculate two separate deductions: 100 miles × 67 cents and 50 miles × 21 cents. Add them together for your total mileage deduction.

How to Calculate Your Mileage Deduction

Start by adding up all the miles you drove for each purpose during the year. Keep your mileage log organized by category — business miles in one total, medical miles in another, charitable miles in a third. Then multiply each total by the rate for that purpose.

Example: You drove 5,000 business miles and 800 medical miles in 2024. Your deduction would be (5,000 × $0.67) + (800 × $0.21) = $3,350 + $168 = $3,518. You report this total on your tax return as part of your itemized deductions or business expenses, depending on the type of driving.

The IRS does not require you to report the calculation itself — only the final deduction amount. But you must be able to show your mileage log if the IRS asks. A log entry should include the date, starting location, ending location, miles driven, and the business purpose of the trip.

Standard Mileage Method Versus Actual Expenses

You have two choices for deducting vehicle expenses: the standard mileage method or the actual expense method. The standard method uses the IRS rate. The actual expense method lets you deduct real costs: gas, insurance, maintenance, repairs, registration, and depreciation.

For business vehicles, you must choose one method in the first year you use the vehicle for business and stick with it for the life of the vehicle — with one exception. If you used the standard method in year one, you can switch to actual expenses in year two or later. But if you used actual expenses in year one, you cannot switch to standard mileage in later years. For medical and charitable driving, you can switch between methods year to year without restriction.

The standard method is simpler because you only track miles. The actual expense method requires receipts and calculations but may produce a larger deduction if you have high fuel costs, frequent repairs, or a vehicle with rapid depreciation. Run the numbers both ways before you decide.

What You Need to Prove Your Mileage Deduction

The IRS requires a contemporaneous mileage log — meaning you must record your miles at or near the time you drive, not months later from memory. A log entry needs four pieces of information: the date of the trip, the starting and ending locations (or the total miles), the miles driven, and the business purpose.

You do not need to submit your log with your tax return, but you must have it available if the IRS requests it. A simple notebook, a spreadsheet, or a mileage-tracking app all work. The IRS does not require a specific format. What matters is that your log is detailed enough to prove you drove those miles for that purpose.

If you cannot produce a log, the IRS will not allow the deduction. A statement like "I drove about 5,000 miles for work" is not enough. The log is your only defense if your return is audited, so treat it as essential, not optional.

When the Mileage Rate Changes

The IRS announces new mileage rates in late November or early December each year. The new rates take effect January 1 of the following year. You use the rate in effect during the year you drove, so if you drove in December 2024, you use the 2024 rate, not the 2025 rate.

Rates change because they are based on the average cost of operating a vehicle: fuel prices, maintenance, insurance, and depreciation. When gas prices rise or fall significantly, or when vehicle maintenance costs shift, the IRS adjusts the rate. You cannot predict the rate for next year, so do not plan your deduction based on a rate that has not been announced yet.

Frequently Asked Questions

Can I use the standard mileage rate if I own multiple vehicles?

Yes. You can use the standard mileage method for one vehicle and actual expenses for another, or standard mileage for all of them. The restriction applies to each individual vehicle: once you choose a method for a specific vehicle in its first year of business use, you are locked into that method for that vehicle going forward (with the exception that you can switch from standard to actual in later years).

Do I include commuting miles from home to my regular job?

No. Commuting from your home to your workplace is not deductible, even if you work for yourself. The IRS considers commuting a personal expense. Only miles driven for business purposes beyond your regular commute count — for example, driving to a client meeting or a second job location.

What if I drove for both business and personal reasons on the same trip?

You can only deduct the business portion of the trip. If you drove 20 miles to a client meeting and then 10 miles to run a personal errand, you deduct only the 20 business miles. You must separate business and personal miles on the same trip.

Can I deduct parking fees and tolls in addition to mileage?

Yes. Parking fees and tolls are deductible separately from your mileage deduction. Track them with receipts and add them to your total vehicle deduction. They are not included in the per-mile rate.

What happens if I did not keep a mileage log during the year?

The IRS will not allow the deduction without a contemporaneous log. You cannot reconstruct a log after the year ends and expect it to hold up in an audit. If you did not track miles as you drove, you cannot claim the deduction on that year's return.