United States · Reference table

IRS mileage rate history, 2014–2026

Amending a prior-year return, settling a reimbursement dispute, or auditing an expense policy means using the rate that applied then. Here is every standard mileage rate for the last thirteen years.

Last verified: June 9, 2026  ·  Compiled from annual IRS notices

*Since 2018, the moving rate applies only to active-duty members of the Armed Forces moving under orders (extended to certain intelligence community members for 2026). Before 2018 it was generally available.

What the table shows

The business rate isn't a one-way ratchet. It fell in 2016, 2017 and 2021 — years when fuel got cheaper. The post-2021 run of increases (56 → 72.5 over five years) tracks the same inflation everyone's vehicle budget felt.

2022 is the asterisk year. The IRS made a rare mid-year adjustment effective July 1, 2022, splitting the year at 58.5¢/62.5¢. Any 2022 calculation has to split miles by trip date — software that applies one 2022 rate to the whole year is wrong.

The charitable rate never moves because Congress set it in statute at 14¢; the IRS has no authority to adjust it. It has been 14¢ since 1998, which tells you everything about how often Congress revisits it.

The depreciation component matters for basis. If you used the standard rate, your car's basis drops by a per-mile amount each year: 26¢ (2021–22), 28¢ (2023), 30¢ (2024), 33¢ (2025), 35¢ (2026). Sellers of business vehicles meet this number at disposal time, usually as a surprise.

Using a prior-year rate

Match the rate to the date of travel, not the date of filing. An amended 2024 return uses 67¢; a 2022 claim splits at July 1. For current-year figures and method rules, see the 2026 IRS rate page, or put a number through the calculator.

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