IRS Standard Mileage Rates for 2024 and 2025: What They Are, Rules
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If you drive for your business or plan to rack up some miles while volunteering this year, you might be eligible to deduct some of that mileage on your tax return.
To qualify for this deduction, the miles must have been driven for qualifying business, medical, moving or charity purposes, and you may have to itemize on your return to claim the tax break. Rates are valid for electric, PHEV, gas and diesel-fueled cars.
IRS announces 2025 mileage rates
On Dec. 19, 2024, the IRS revealed the mileage rates for the 2025 calendar year. Most rates will remain the same, with the exception of business miles, which will increase by 3 cents.
Business: 70 cents per mile.
Charity: 14 cents per mile.
Medical and/or moving: 21 cents per mile.
IRS mileage rates 2024
Standard mileage rates vary depending on how you used your vehicle. The 2024 rates apply to taxes filed in 2025.
Business: 67 cents per mile.
Charity: 14 cents per mile.
Medical and/or moving: 21 cents per mile.
Standard mileage rate for business
If you’re self-employed or work as a contractor, you might be able to deduct the cost of using your car for business purposes. Commuting to work is generally not deductible mileage, but you may be able to deduct mileage for business-related trips, such as those made to clients, meetings or temporary workplaces.
You can also choose whether to deduct standard mileage using the rates above versus actual expense (e.g., repairs, depreciation, gas, and so forth), but you can't deduct both. Expenses for tolls or parking fees related to business use, however, are separately deductible regardless of which method you use.
Calculating standard mileage vs. actual expenses for business
There are two options for calculating the business deduction for the use of your vehicle.
1. Standard mileage deduction
This is the most straightforward way of calculating your driving expense: simply multiply the number of business miles by the IRS mileage rate. However, you’ll need to keep a record of your business-related mileage.
To use the standard IRS mileage deduction method, you must own or lease the car. But the rules for business mileage deductions can be complex, especially if you use lots of vehicles for business. The IRS website has more details.
2. Actual expenses
If you don’t want to track your mileage, you could track and deduct the actual expenses you incur while using your vehicle for business purposes. These expenses may include:
Depreciation.
Licenses.
Lease payments.
Registration fees.
Gas and oil.
Insurance.
Repairs.
Tires.
Other mileage rate types
IRS standard mileage rate for volunteering and charitable activities
If you use your car to help a charity or to go somewhere to volunteer, the mileage can be deductible. You can deduct parking fees and tolls as well.
If you don’t want to deduct your mileage, you can deduct your unreimbursed out-of-pocket expenses, such as gas and oil. However, the expenses have to relate directly to using your car to give services to a charitable organization. Also, you can't deduct repair and maintenance costs, depreciation, registration fees, tires, or insurance.
IRS standard mileage rate for moving
Only active-duty military members can deduct mileage related to moving on their federal income tax returns. The move must be related to a permanent change of station. Several states do, however, allow some nonmilitary people to deduct moving expenses on their state tax returns.
IRS standard mileage rate for medical
If you used your car for medical reasons, you may be able to deduct the mileage. "Medical reasons" include:
Driving to the doctor, hospital or other medical facility.
Driving a child or other person who needs medical care to receive medical care.
Driving to see a mentally ill dependent if the visits are recommended as part of treatment.
You can deduct parking fees and tolls as well.
If you don’t want to deduct your mileage, another option is to deduct your unreimbursed out-of-pocket expenses, such as gas and oil. The expenses must relate directly to the use of your car for medical purposes, and you can't deduct repair and maintenance costs, depreciation or insurance.
Mileage isn’t the only transportation cost you might be able to deduct as a medical expense. IRS Publication 502 has the details. Here’s a big caveat: In general, you can deduct qualified, unreimbursed medical expenses that are more than 7.5% of your adjusted gross income.
How to claim tax deductions for eligible mileage
If you're deducting mileage for moving, medical or charity purposes, you'll need to itemize on your tax return in order to claim the tax deduction. Itemizing means you’ll need to set aside extra time when preparing your returns to fill tax forms Form 1040 and Schedule A, as well as supporting schedules that feed into those forms.
If you're self-employed, you’ll claim your mileage deduction as a business expense on Schedule C. If you file your taxes online, the software will ask about your mileage during the interview process and calculate the deduction.
» Ready to file? Check out NerdWallet's top tax software picks
Tracking your mileage
This is important because if you’re audited, you may need to show a log of the miles you drove to substantiate your deduction.
There are many ways to track your mileage. Something as simple as keeping a pen and paper in the glove compartment can suffice, but a quick trip to Google or your phone's app store will reveal a variety of tools that can streamline things.
