What Is the IRS Standard Mileage RateThe IRS standard mileage rate is a fixed, per mile dollar amount the IRS sets each year that taxpayers can use instead of tracking every individual vehicle expense, to calculate the value of business, medical, charitable, or qualified moving mileage. For 2026, the rates are 72.5 cents per mile for business use, 20.5 cents per mile for medical and qualified moving use, and 14 cents per mile for charitable service, according to the IRS Mileage Rate 2026 page.Why the Rate Changes Almost Every YearThe business and medical rates come from an annual IRS study of vehicle operating costs, which factors in fuel, depreciation, insurance, and maintenance, so they tend to move with the broader cost of owning and running a car. The charitable rate is different.
It is fixed directly by statute at 14 cents per mile, which is why it has stayed unchanged for years even while the other two rates have shifted with the market.Business, Medical, and Charitable, Side by SideThe business rate sits highest at 72.5 cents per mile for 2026, since it is meant to reflect the full cost of operating a vehicle for work, fuel, depreciation, insurance, and maintenance combined. The medical and qualified moving rate sits much lower at 20.5 cents per mile, since it only reflects variable operating costs like fuel and oil rather than fixed costs like insurance. The charitable rate sits lowest at 14 cents per mile, set by law rather than by any cost study at all, which is exactly why it has not moved in years while the other two rates shift annually.How to Actually Use the RateMultiply your qualifying miles by the correct rate for your situation, business, medical, or charitable, and that result is your mileage value for tax or reimbursement purposes.
The math itself takes seconds, but the harder part is keeping an accurate log of qualifying trips throughout the year rather than reconstructing it later. The Business Mileage Deduction Calculator and Medical Mileage Calculator apply the correct current rate automatically once you enter your miles.Have miles to calculate? Use the full IRS Mileage Rate 2026 tool to apply the right rate to business, medical, or charitable miles.
Frequently Asked Questions
Why are there three different rates instead of one?
Each type of driving has a different IRS purpose and rule set. Business mileage reflects full vehicle operating costs, medical and moving mileage reflect only variable costs like fuel, and the charitable rate is fixed by law rather than tied to a cost study.
Is the standard mileage rate the same as a cost per mile calculation?
Not quite. A cost per mile calculation reflects your own actual driving expenses, while the standard mileage rate is a flat figure the IRS sets for tax and reimbursement purposes, regardless of what you personally spend.
Can self employed people use any of the three rates interchangeably?
No. Each rate applies only to its specific category of driving, business, medical, or charitable, and the miles must actually qualify under IRS rules for that category to use the corresponding rate.
Does the rate apply to electric and hybrid vehicles?
Yes. The IRS standard mileage rates apply to electric, hybrid, gasoline, and diesel powered vehicles the same way, with no separate rate for any particular fuel type.