The 2024 IRS mileage 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

The standard mileage rate is the amount the IRS lets you deduct per mile when you drive for business, medical, or charitable purposes. You do not have to track actual fuel and maintenance costs — you simply multiply your miles by the rate and claim that as a deduction on your tax return. The rate changes each year based on fuel prices and other factors.

These rates took effect on January 1, 2024, and apply to miles driven through December 31, 2024. If you drove in 2023, those miles use the 2023 rates instead. The IRS typically announces the new year's rates in late November or early December of the prior year.

Key Takeaways

  • Business driving is deductible at 67 cents per mile in 2024, and you can claim this on Schedule C if you are self-employed or on your business tax return.
  • Medical and moving-related driving is deductible at 21 cents per mile, but only if you itemize deductions on Schedule A rather than taking the standard deduction.
  • Charitable driving is deductible at 14 cents per mile, and you must have written documentation from the charity confirming the miles you drove.
  • You can use the standard rate or track actual expenses (fuel, maintenance, insurance, depreciation), but you must choose one method per vehicle per year and cannot switch back and forth.
  • The IRS requires you to keep a mileage log showing the date, destination, business purpose, and miles driven for each trip.

Business mileage: 67 cents per mile

If you are self-employed or use your car for work-related travel, you can deduct business miles at 67 cents per mile. This includes driving to client meetings, job sites, conferences, or between multiple work locations on the same day. It does not include your regular commute from home to your main office.

Self-employed people report business mileage on Schedule C (Profit or Loss from Business). Employees who drive for work can claim unreimbursed mileage only if their employer does not reimburse them and only if they itemize deductions — and even then, the deduction has been suspended for most employees through 2025 under current tax law. Check with your employer first to see if they have a mileage reimbursement program, because if they do, you cannot also claim the deduction.

To claim business mileage, you must keep a contemporaneous mileage log. "Contemporaneous" means you record the miles at or near the time you drive them, not weeks or months later. Your log should show the date, starting and ending locations (or total miles), the business purpose of the trip, and the miles driven.

Medical and moving mileage: 21 cents per mile

You can deduct miles driven for medical reasons — such as trips to the doctor, dentist, hospital, or physical therapy — at 21 cents per mile in 2024. Moving-related driving also qualifies at this rate, but only if your move is work-related and meets IRS requirements (generally, the new job must be at least 50 miles farther from your old home than your old job was).

The catch is that medical and moving mileage is only deductible if you itemize deductions on Schedule A. Most people take the standard deduction instead, which means they cannot claim mileage. Run the numbers both ways on your tax return to see which gives you a larger deduction.

You still need a mileage log for medical and moving miles. Write down the date, destination, the medical reason or moving-related purpose, and miles driven. Keep receipts or other documentation showing the medical appointment or moving expense occurred.

Charitable mileage: 14 cents per mile

Driving for a may have access to charity — such as volunteering at a food bank, delivering meals for a nonprofit, or driving for a religious organization — is deductible at 14 cents per mile. The charity must be recognized by the IRS as a tax-exempt organization, usually a 501(c)(3).

Like medical mileage, charitable mileage is only deductible if you itemize deductions. You must keep a mileage log and also obtain written acknowledgment from the charity. This does not have to be a formal letter; a receipt, email, or note from the organization confirming the date, location, and nature of the volunteer work is sufficient. The charity does not need to calculate the mileage value for you — you do that yourself.

How to choose between the standard rate and actual expenses

Instead of using the standard mileage rate, you can track actual expenses: fuel, oil, maintenance, repairs, insurance, registration, depreciation, and lease payments. This method often yields a higher deduction if you drive a lot or have high maintenance costs, but it requires detailed record-keeping and receipts for every expense.

You must choose one method per vehicle per year. If you use the standard rate in year one, you can switch to actual expenses in year two, but you cannot use both methods for the same vehicle in the same tax year. If you lease a vehicle, you must use the standard rate; you cannot use actual expenses for a leased car.

For the first year you own a vehicle, you can choose either method. If you choose actual expenses in year one, you can switch to the standard rate in later years. If you choose the standard rate in year one, you can still switch to actual expenses later, but depreciation calculations become more complex.

What your mileage log should include

The IRS does not require a specific form, but your log must show: the date of the trip, the starting point and destination (or the total miles), the business, medical, moving, or charitable purpose, and the miles driven. You can use a notebook, a spreadsheet, a mileage app, or your car's built-in trip computer — as long as you can produce it if audited.

The log does not need to be fancy. A simple entry might read: "January 15, 2024 — drove from office to client site in Springfield and back, 34 miles, business meeting." For medical trips: "February 3, 2024 — drove to Dr. Smith's office for annual checkup, 12 miles." For charity: "March 10, 2024 — drove for Meals on Wheels delivery route, 28 miles."

Keep your log in your car or on your phone so you can record miles immediately after each trip. If you forget to log a trip the same day, do your best to reconstruct it from memory, but the IRS is skeptical of logs filled in months later. If you are audited and cannot produce a contemporaneous log, the IRS will disallow the deduction.

How mileage rates are set and when they change

The IRS sets the standard mileage rate each year based on the average cost of operating a vehicle, including fuel, maintenance, insurance, and depreciation. The rate for business mileage typically changes more than the medical or charitable rates because it includes depreciation.

The 2024 rates are 67 cents (business), 21 cents (medical and moving), and 14 cents (charitable). These rates are fixed for the entire 2024 tax year. If you drove in 2023, you use the 2023 rates for those miles, even if you claim them on your 2024 return. The IRS announces the following year's rates in late fall, usually in November or December.

Frequently Asked Questions

Can I claim mileage for my commute to work?

No. The IRS does not allow a deduction for your regular commute from home to your main workplace, even if it is a long drive. However, if you drive from your home to a temporary work location, or from one job site to another on the same day, those miles may count as business mileage.

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

The IRS requires a contemporaneous log, meaning you recorded miles at or near the time you drove them. If you did not keep one, you cannot claim the deduction. Some taxpayers have had limited success reconstructing logs from calendars, emails, or receipts, but the IRS is skeptical. Keep a log going forward to protect yourself in an audit.

Do I have to use the standard rate, or can I always use actual expenses?

You can choose actual expenses instead, but you must pick one method per vehicle per year. Actual expenses often work better if you have high maintenance costs or drive an expensive vehicle. However, you need receipts for every expense, and depreciation calculations are complex. Most people find the standard rate simpler.

If my employer reimburses my mileage, can I also claim a deduction?

No. If your employer reimburses you for mileage, you cannot claim an additional deduction on your tax return. The reimbursement is your only recovery. If your employer does not reimburse you, you may be able to claim unreimbursed mileage, but rules vary by situation and have changed in recent years.

Are there different rates for different types of vehicles?

No. The standard mileage rate applies to all vehicles — cars, trucks, vans, motorcycles. The rate does not change based on the vehicle's size, age, or fuel type. However, if you use actual expenses instead of the standard rate, your actual costs will vary by vehicle.