The IRS publishes a standard mileage rate each year (sometimes mid-year too if gas prices spike). The 2026 business rate is $0.70 per mile. It bundles together gas, maintenance, insurance, depreciation, and registration into one per-mile number.
Historical business rates:
- 2026: $0.70/mile
- 2025: $0.70/mile
- 2024: $0.67/mile
- 2023 H2: $0.655/mile (mid-year change from $0.625)
- 2023 H1: $0.655/mile
- 2022 H2: $0.625/mile (mid-year change from $0.585)
- 2022 H1: $0.585/mile
- 2021: $0.56/mile
Non-business rates for 2026:
- Medical / military moves: $0.21/mile
- Charitable: $0.14/mile (set by statute, unchanged since 1998)
To use the standard rate, you must own or lease the car. It's not available for fleet vehicles owned by an employer.