Standard Mileage Rates — Archive 2000 to 2026

One row per rate period, each with its IRS source — including the five split years a single annual rate gets wrong.

The IRS standard mileage rate for business driving in 2026 is 72.5 cents per mile for January 1 through June 30, and 76 cents per mile from July 1 through December 31 — a split year. The full archive below runs from 2000 to today, one row per rate period, so split years (2026, 2022, 2011, 2008, 2005) get split rows. The Mileage Deduction Calculator runs the 2026 pair on your own miles.

Standard mileage rates, 2000–present

All figures are cents per mile. Miles are always deducted at the rate in effect when they were driven — in a split year, the two halves of the year are computed separately and added.

PeriodBusinessCharitableMedical / movingIRS source
Jul 1 – Dec 31, 202676¢14¢23.5¢Announcement 2026-11 / IR-2026-29
Jan 1 – Jun 30, 202672.5¢14¢20.5¢Notice 2026-10 / IR-2025-128
202570¢14¢21¢Notice 2025-5 / IR-2024-312
202467¢14¢21¢Notice 2024-8 / IR-2023-239
202365.5¢14¢22¢Notice 2023-3 / IR-2022-234
Jul 1 – Dec 31, 202262.5¢14¢22¢Announcement 2022-13 / IR-2022-124
Jan 1 – Jun 30, 202258.5¢14¢18¢Notice 2022-3 / IR-2021-251
202156¢14¢16¢Notice 2021-2 / IR-2020-279
202057.5¢14¢17¢Notice 2020-5 / IR-2019-215
201958¢14¢20¢Notice 2019-2 / IR-2018-251
201854.5¢14¢18¢Notice 2018-3 / IR-2017-204
201753.5¢14¢17¢Notice 2016-79 / IR-2016-169
201654¢14¢19¢Notice 2016-1 / IR-2015-137
201557.5¢14¢23¢Notice 2014-79 / IR-2014-114
201456¢14¢23.5¢Notice 2013-80 / IR-2013-95
201356.5¢14¢24¢Notice 2012-72 / IR-2012-95
201255.5¢14¢23¢Notice 2012-1 (I.R.B. 2012-2)
Jul 1 – Dec 31, 201155.5¢14¢23.5¢Announcement 2011-40 / IR-2011-69
Jan 1 – Jun 30, 201151¢14¢19¢Notice 2010-88 / IR-2010-119
201050¢14¢16.5¢Rev. Proc. 2009-54
200955¢14¢24¢Rev. Proc. 2008-72
Jul 1 – Dec 31, 200858.5¢14¢27¢Announcement 2008-63 / IR-2008-82
Jan 1 – Jun 30, 200850.5¢14¢19¢Rev. Proc. 2007-70
200748.5¢14¢20¢Rev. Proc. 2006-49
200644.5¢14¢18¢Rev. Proc. 2005-78
Sep 1 – Dec 31, 200548.5¢14¢22¢Announcement 2005-71
Jan 1 – Aug 31, 200540.5¢14¢15¢Rev. Proc. 2004-64
200437.5¢14¢14¢Rev. Proc. 2003-76
200336¢14¢12¢Rev. Proc. 2002-61
200236.5¢14¢13¢Rev. Proc. 2001-54
200134.5¢14¢12¢Rev. Proc. 2000-48
200032.5¢14¢10¢Rev. Proc. 1999-38

Sources: IRS “Standard mileage rates” table (irs.gov) for 2011–2026, checked October 27, 2026; IRS Notices, Announcements, and Revenue Procedures as listed per row. Rows for 2000–2010: the original Revenue Procedures predate the IRS's online rates table, so those rows are compiled from published histories of the IRS standard mileage rates, principally the Congressional Research Service history (which reproduces the IRS references per period), cross-checked against a second published compilation of the same IRS releases, checked October 27, 2026.

Reading the archive

Split years are real, and they matter. The IRS normally sets one rate per year, but it has raised the rate mid-year five times in this archive — 2005 (from September 1, after Hurricane Katrina), 2008, 2011, 2022, and 2026 (each from July 1). A calculator or table that shows a single rate for one of those years is wrong for half of it.

The charitable rate never moves with the others. It is set by statute — § 170(i) of the Internal Revenue Code — at 14 cents per mile, and it has stayed there for the entire archive. One exception to note in the table's span: temporary law allowed a higher rate for certain Hurricane Katrina relief driving in 2005–2006; the 14¢ figure shown is the standard statutory rate that applied to charitable driving generally.

The medical/moving column has a modern caveat. Since 2018, the moving-expense deduction has been suspended for most taxpayers; the medical/moving rate now applies mainly to medical driving and to moves by active-duty military members under orders. The rate itself is still published every year, which is why it stays in the table.

Business mileage is deducted by the self-employed on Schedule C at the rate for the period driven, and parking fees and tolls come on top of it. Whatever the year, the deduction stands or falls on the log behind it — dates, destinations, business purpose, and miles, recorded at or near the time of the trip (IRS Publication 463).

Reference only — not tax advice. These tables reproduce figures published by the Internal Revenue Service (IRS) in TallyUp's own words and layout for planning and reference. They are not published by, affiliated with, or endorsed by the IRS. Verify any figure you rely on at irs.gov or with a qualified tax professional before filing or paying.

Frequently asked questions

What is the IRS mileage rate for 2026?

For business driving, 72.5 cents per mile from January 1 through June 30, 2026 (Notice 2026-10), and 76 cents per mile from July 1 through December 31, 2026 (IR-2026-29). The medical/moving rate is 20.5 cents for the first half and 23.5 cents for the second; the charitable rate is 14 cents all year.

Why do some years have two mileage rates?

The IRS occasionally raises the rate mid-year when vehicle operating costs — fuel in particular — move sharply. It happened in 2005 (from September 1), 2008, 2011, 2022, and 2026 (from July 1 in the later four). Miles are deducted at the rate in effect when they were driven, so a split year needs both rates.

Why has the charitable mileage rate never changed?

Unlike the business and medical rates, which the IRS sets from its annual study of vehicle operating costs, the charitable rate is written into the tax code itself (§ 170(i)) at 14 cents per mile. Only Congress can change it, and it has remained 14 cents throughout the 2000–2026 archive on this page.

Where do the pre-2011 rates come from?

The IRS's own online rates table currently reaches back to 2011. For 2000–2010, this page uses published histories of the IRS standard mileage rates, principally the Congressional Research Service history, which lists the rate and the IRS Revenue Procedure, Notice, or Announcement for each period, cross-checked against a second published compilation of the same releases. The source document for every row is named in the table.

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