The IRS sets a standard mileage rate that changes each year
The IRS standard mileage rate is a fixed amount per mile that the government allows you to deduct for business, medical, or charitable driving. 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 January, based on fuel costs and other factors.
The rate applies whether you drive your own car or a vehicle you lease. You track the miles you drive for the may have access to purpose, multiply by the current rate, and deduct that total from your taxes. You do not need receipts for fuel or maintenance — the mileage rate is meant to cover all those costs at once.
The IRS publishes the new rates on its website each December for the year ahead. If you drove in 2024, you use the 2024 rate for those miles on your 2024 tax return. The rate for 2025 will be announced in late 2024.
Key Takeaways
- The IRS standard mileage rate for 2024 is 67 cents per mile for business driving, 21 cents for medical or moving, and 14 cents for charity.
- You track the total miles driven for each purpose and multiply by the rate for that category — you do not need fuel receipts.
- The rate changes each January and is published by the IRS in December of the prior year.
- You can use the standard rate or calculate actual expenses (fuel, maintenance, insurance, depreciation), but you must choose one method per vehicle per year.
Business mileage versus medical and charitable mileage
Business mileage covers driving for work — client visits, sales calls, trips to a job site, or commuting to a second job. The 67-cent rate for 2024 is the highest because business use is considered the most valuable deduction. Medical mileage (21 cents in 2024) covers driving to doctor appointments, hospitals, or medical treatment for yourself or a dependent. Charitable mileage (14 cents in 2024) covers driving to volunteer for a may have access to charity.
Commuting from home to your regular workplace does not count as business mileage, even if you work for yourself. The IRS treats that as personal driving. However, if you drive from your home to a temporary work location, or from one job site to another, those miles do count.
You cannot mix methods within the same category in the same year. If you use the standard mileage rate for business driving in 2024, you must use it for all your business miles that year — you cannot switch to actual expenses for some trips.
How to track and document your mileage
Keep a mileage log with the date, starting odometer reading, ending reading, total miles, destination, and business purpose for each trip. A notebook, spreadsheet, or mileage-tracking app all work. The IRS does not require you to submit the log with your tax return, but you must have it if you are audited.
For medical and charitable mileage, a simple record is usually enough — the date, miles, and purpose. For business mileage, be more detailed about who you met or what the trip was for. If you use a mileage app like MileIQ or Stride Health, it can log trips automatically using your phone's location data, though you still need to categorize each one.
If you forget to track miles as you drive, you can reconstruct the log later using calendars, emails, or receipts that show where you were. The IRS prefers contemporaneous records (written at the time), but a reasonable reconstruction is better than no record at all.
Standard mileage rate versus actual expense method
You have two ways to deduct vehicle costs: the standard mileage rate or the actual expense method. The standard rate is simpler — multiply miles by the rate and you are done. The actual expense method means tracking every cost: fuel, oil changes, tires, insurance, registration, repairs, depreciation, and interest on a car loan.
The actual expense method usually makes sense only if you have high costs relative to miles driven — for example, a luxury car with expensive maintenance, or a vehicle you use almost entirely for business. For most people, the standard rate saves time and produces a similar or better deduction.
If you used the actual expense method in prior years, you can switch to the standard rate in a later year. If you start with the standard rate, switching to actual expenses is more complicated and may require IRS permission, so choose carefully in year one.
When the mileage rate does not apply
You cannot use the standard mileage rate if you use more than four vehicles simultaneously for business, or if you previously used the actual expense method for that vehicle and claimed depreciation. You also cannot use it for vehicles you lease, unless you use the standard rate from the first day you have the lease.
If you own a fleet of vehicles for business, you can use the standard rate for up to four of them in the same year, but not all of them. For the others, you must use the actual expense method or not deduct them.
Rideshare and delivery drivers (Uber, Lyft, DoorDash) can use the standard business mileage rate, but many find that actual expenses produce a larger deduction because of the high wear and tear on their vehicles. Run the numbers both ways before you file.
How mileage rates have changed over time
The standard mileage rate fluctuates based on fuel prices and vehicle operating costs. In 2020, the business rate was 57.5 cents per mile. By 2022, it had risen to 58.5 cents. In 2023, it jumped to 65.5 cents, and in 2024 it is 67 cents. These increases reflect higher fuel and maintenance costs.
Medical and charitable rates have moved less dramatically. Medical mileage was 16 cents per mile in 2020 and is 21 cents in 2024. Charitable mileage has stayed at 14 cents per mile for several years.
The rate for 2025 will be announced in December 2024. If you are planning business driving or medical trips, you do not need to wait for the new rate — use the current year's rate for miles driven in that year.
Frequently Asked Questions
Can I deduct mileage if I am an employee, not self-employed?
As of 2018, employees can no longer deduct unreimbursed business mileage on their federal tax return. If your employer reimburses you for mileage, that reimbursement is not taxable income. If they do not reimburse you, you cannot deduct it. Self-employed people and business owners can deduct mileage.
Do I need to report mileage on my tax return?
You report the total deduction (miles times the rate) on Schedule C if you are self-employed, or on Form 8949 if you have a rental property or other business income. You do not list individual trips. Keep your mileage log for your records in case of an audit.
What if I drove for both business and personal reasons on the same trip?
Only the business portion counts. If you drove to a client meeting 10 miles away and then to lunch 5 miles away, only the 10 miles to the client counts. The lunch trip is personal. Be conservative in what you claim.
Can I deduct mileage for driving to the gym or a wellness class?
No. Driving to a gym or general wellness activity is personal, not medical. You can deduct mileage only for driving to a doctor, hospital, or treatment facility for a specific medical condition or injury.
Does the mileage rate cover insurance and registration?
Yes. The standard mileage rate is designed to cover all operating costs: fuel, maintenance, tires, insurance, registration, and depreciation. You do not deduct these separately if you use the standard rate.