Mileage rates for 2024 – for taxes filed in 2025
Effective January1 through Dec. 31, 2024, the standard mileage rates are as follows:
Mileage Rate through 2024 (for Taxes filed in 2025)
| Purpose | ||
| For business use | 70 cents per mile | |
| For medical care and for moving active-duty members of the Armed Forces | 21 cents per mile | |
| In service of charitable organizations* | 14 cents per mile |
The rate is used to compute costs that are deductible by a business (or self-employed person) for operating an automobile for business use, as an alternative to tracking actual costs. Also, employers often use the standard mileage rate—also called the safe harbor rate—to pay tax-free reimbursements to employees who use their own cars, vans or trucks to conduct business for their employers. The business depreciation portion is 30 cents per mile for 2024.
Organizations are typically required to reimburse their workforce for the business use of their mixed-use assets, or personally owned assets such as vehicles that are required for their jobs, excluding routine commuting costs.
Employers have the option of calculating the actual costs of employees using their vehicles rather than using the standard mileage rates.
The IRS normally updates standard mileage rates once a year in the fall for the next calendar year.
While fuel costs are a significant factor in the mileage figure, other items enter into the calculation of mileage rates, such as depreciation and insurance and other fixed and variable costs, the IRS noted. For cars employees use for business, the IRS set the portion of the standard mileage rate treated as depreciation at 30 cents per mile for 2024.
Taxpayer Options
The agency reminds taxpayers that the Tax Cuts and Jobs Act prohibits them from claiming a miscellaneous itemized deduction for unreimbursed employee travel expenses.
Taxpayers are also forbidden from claiming a deduction for moving expenses unless they are members of the Armed Forces on active duty moving under orders to a permanent change of station.
Taxpayers have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.