Calculate business mileage reimbursement using the 2025 IRS standard mileage rate. Find your deduction for business, medical, and charity miles. Free, no signup.
| IRS Mileage Rate | 2025 Rate | 2024 Rate | Who Uses It |
|---|---|---|---|
| Business | 70¢/mile | 67¢/mile | Self-employed, employees reimbursed by employer |
| Medical / Moving | 21¢/mile | 21¢/mile | Qualifying medical travel; active military moving |
| Charitable | 14¢/mile | 14¢/mile | Volunteer work for qualifying nonprofits |
The IRS standard mileage rate is updated annually and represents the per-mile amount the IRS considers a reasonable expense for operating a vehicle for business, medical, or charitable purposes. Using the standard rate is the simpler of two allowed methods — the alternative is tracking actual vehicle expenses (gas, insurance, depreciation, maintenance) and deducting those directly.
Self-employed individuals and small business owners can deduct business miles directly on Schedule C. W-2 employees cannot deduct unreimbursed mileage since the 2017 Tax Cuts and Jobs Act suspended the employee business expense deduction. If you drive for business as an employee, your employer should reimburse you — the IRS standard rate is the most common reimbursement benchmark used by employers.
The IRS requires a contemporaneous mileage log — meaning you record trips as they happen, not reconstructed at tax time. Required records: date, destination, business purpose, and miles driven. Apps like MileIQ, Everlance, and Driversnote automate this with GPS tracking.
If you have a fuel-efficient vehicle and low maintenance costs, the standard mileage rate often produces a larger deduction. If you have a heavy work vehicle, high fuel costs, or significant depreciation, the actual expense method may be larger. You must choose standard in the first year you use the vehicle for business; switching is allowed but has restrictions.