IRS Mileage Rate 2027: Not Announced as of November 4, 2026

“2026 mileage rates (July 1 – Dec. 31) The standard mileage rates for 2026 are: Self-employed and business: 76 cents/mile Charities: 14 cents/mile Medical: 23.5 cents/mile Moving (military only): 23.5 cents/mile”

“Beginning Jan. 1, 2026, the standard mileage rates for the use of a car, van, pickup or panel truck will be: 72.5 cents per mile driven for business use, up 2.5 cents from 2025. 20.5 cents per mile driven for medical purposes, down a half cent from 2025. 20.5 cents per mile driven for moving purposes for certain active-duty members of the Armed Forces (and now certain members of the intelligence community), reduced by a half cent from last year. 14 cents per mile driven in service of charitable organizations, equal to the rate in 2025.”

“The revised standard mileage rates are: (1) Business 76 cents per mile (2) Medical and moving 23.5 cents per mile The mileage rate that applies to the deduction for charitable contributions is fixed under § 170(i) of the Internal Revenue Code at 14 cents per mile. The revised standard mileage rates set forth in this announcement apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes on or after July 1, 2026, and to mileage allowances that are paid both (1) to an employee on or after July 1, 2026, and (2) for transportation expenses paid or incurred by the employee on or after July 1, 2026.”

“The standard mileage rates set forth in Notice 2026-10 continue to apply to deductible transportation expenses paid or incurred for business, medical, or moving expense purposes before July 1, 2026, and to mileage allowances paid (1) to an employee before July 1, 2026, or (2) with respect to transportation expenses paid or incurred by the employee before July 1, 2026.”

“Use of the standard mileage rates is optional. Taxpayers may instead choose to calculate the actual costs of using their vehicle.”

“Under the law, taxpayers cannot claim a miscellaneous itemized deduction for unreimbursed employee travel expenses, except for certain educator expenses. However, deductions for expenses that are deductible in determining adjusted gross income remain allowable, such as for certain members of a reserve component of the Armed Forces, certain state and local government officials, certain performing artists, and eligible educators. Alternatively, eligible educators may claim an itemized deduction for certain unreimbursed employee travel expenses. In addition, only taxpayers who are members of the military on active duty or certain members of the intelligence community may claim a deduction for moving expenses incurred while relocating under orders to a permanent change of station.”

“While the mileage rate for charitable use is set by statute, the mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes, meanwhile, is based on only the variable costs from the annual study.”

“The standard mileage rate for charitable use is set by § 170(i).”

“Beginning Jan. 1, 2025, the standard mileage rates for the use of a car, van, pickup or panel truck will be: 70 cents per mile driven for business use, up 3 cents from 2024. 21 cents per mile driven for medical purposes, the same as in 2024. 21 cents per mile driven for moving purposes for qualified active-duty members of the Armed Forces, unchanged from last year. 14 cents per mile driven in service of charitable organizations, equal to the rate in 2024.”