2024 Standard Mileage Rate
For 2024, the Standard Mileage Rate figures are 67¢ (Business use), 14¢ (Charitable service) and 21¢ (Medical or moving).
Effective 2024-01-01Source: Notice 2024-08 (IRS)Verified 2026-09-04
Compared with 2023
| Item | 2023 | 2024 | Change |
|---|---|---|---|
| Business use | 65.5¢ | 67¢ | +1.5¢ (+2.3%) |
| Charitable service | 14¢ | 14¢ | +0¢ (+0.0%) |
| Medical or moving | 22¢ | 21¢ | -1¢ (-4.5%) |
Who it applies to
Taxpayers who use the standard mileage rate method to calculate vehicle-related deductions on their federal income tax returns for the 2024 tax year.
What changed this year, and why
The IRS published the 2024 standard mileage rates in Notice 2024-08. These optional rates, effective January 1, 2024, are used to compute deductible automobile operating costs for business, charitable, medical, and moving purposes.
Common questions
- What are the 2024 standard mileage rates?
- For 2024, the IRS standard mileage rates effective January 1, 2024 are: 67 cents per mile for business use, 14 cents per mile for charitable service, and 21 cents per mile for medical or moving use.
- Can all taxpayers use the business mileage rate?
- Most employees cannot use the business standard mileage rate to deduct unreimbursed travel expenses. The Tax Cuts and Jobs Act suspended miscellaneous itemized deductions subject to the adjusted gross income floor for certain tax years. However, certain taxpayers such as armed forces reservists, fee-basis state or local officials, and qualifying performing artists may still use the business rate as an above-the-line deduction.
- Can all taxpayers use the medical and moving mileage rate?
- The moving expense deduction is suspended for most taxpayers for certain tax years. The 21-cent medical and moving rate continues to apply to active-duty Armed Forces members who move pursuant to military orders, as well as for medical travel by any taxpayer.
Every amount on this page is a published figure rather than yours. The Mileage reimbursement calculator takes the number you enter and works it out against them, showing which published figure it used.
What the rate covers, and what you may add to it
The standard mileage rate is meant to cover the full cost of operating your car for business - fuel, insurance, maintenance, depreciation, and similar expenses - so you cannot also deduct those actual costs in the same year. However, two out-of-pocket driving costs are treated separately and may be deducted on top of the mileage rate: any business-related parking fees and any tolls incurred during business travel. This means a self-employed driver who claims 67¢ per business mile may also add the cost of highway tolls and garage fees paid for client visits, supply runs, or other work trips. The rule draws a sharp line for parking at your regular workplace: even when you drive to work on a business day, the parking fee there is treated as a commuting cost and is not deductible. Tolls paid during the commute to a regular job likewise cannot be added. The exception applies only to parking and tolls tied to deductible travel away from your main place of work.
In addition to using the standard mileage rate, you can deduct any business-related park- ing fees and tolls. (Parking fees you pay to park your car at your place of work are nondeductible commuting expen- ses.)
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
You must choose the standard rate in the car's first year
For a car you own, the decision to use the standard mileage rate is locked in during the very first year the vehicle is available for business use. If you claim actual expenses - fuel, repairs, insurance, depreciation - in that first year, you forfeit the right to use the standard rate for that car in any future year. In later years, once you have established the method in the first year, you may switch between the standard mileage rate and actual expenses as you choose. A separate, stricter rule applies to leased cars: the standard mileage rate must be used for the entire lease period, not just the first year. The 2024 business rate of 67¢ per mile is available only to taxpayers who preserved this election by using the standard rate from the car's first business year. Failing to make the choice in year one is irreversible for that vehicle.
Choosing the standard mileage rate. If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use either the standard mileage rate or actual expenses.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
Why a fleet cannot use the standard rate
Taxpayers who own or lease a sizable fleet are excluded from the simplified mileage method entirely. If five or more cars are used for business at the same time, the standard mileage rate cannot be applied to any of them - not to one, not to some, but to every vehicle in the group. The restriction applies to the entire set of business cars in service simultaneously, regardless of how intensively each one is driven. The rationale is that the per-mile rate, set at 67¢ for business use in 2024, is designed as a simplified average; it is not intended to stand in for the actual cost structure of a multi-vehicle operation. Affected taxpayers must instead track and deduct the actual expenses of each car - fuel, insurance, repairs, depreciation - and allocate those costs between business and personal miles driven. The five-car threshold is measured at a single point in time, so seasonal additions to a fleet can trigger the rule even if the average number of vehicles over the year is lower.
Five or more cars. If you own or lease five or more cars that are used for business at the same time, you can’t use the standard mileage rate for the business use of any car.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
The drive to work is never deductible mileage
The drive between your home and your main or regular place of work is treated as a personal expense, not a business one, and no mileage deduction is allowed for it - whether you drive your own car, take a bus, trolley, subway, or taxi. This rule holds regardless of how far you live from work, and it applies even if you are making business phone calls or carrying on work during the trip. The commute is the travel from home to the regular workplace and back; it does not become deductible just because work is done along the way. This is important when comparing trips: driving from your regular office to a client's location, or from home to a temporary work site, can be business mileage, but the ordinary home-to-work and work-to-home leg is always personal. For 2024, business miles that do qualify may be claimed at 67¢ per mile under the standard mileage rate; commuting miles get nothing.
Commuting expenses. You can’t deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car be- tween your home and your main or regular place of work. These costs are personal commuting expenses.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
Splitting a car between business and personal use
When a single vehicle serves both business and personal driving, every cost must be allocated between the two purposes. The IRS allows you to split based on miles: count the miles driven for business and the total miles for the year, and the business fraction determines what share of actual expenses is deductible. The same logic applies when using the standard mileage rate - only the business miles are multiplied by the rate (67¢ per mile for 2024); personal miles generate no deduction at all. Accurate mileage records are essential. You must be able to show the business miles, the total miles, and the dates and business purposes of each trip. Without that log, the IRS can disallow the business-use portion entirely, even if the car clearly served both purposes. The key point is that mixed-use cars are fully deductible only to the extent of business driving; the personal share is always excluded.
Business and personal use. If you use your car for both business and personal purposes, you must divide your ex- penses between business and personal use. You can di- vide your expense based on the miles driven for each pur- pose.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
Your mileage log has to be kept close to when you drove, not written up later
IRS rules require that the elements of a deductible expense - such as the mileage driven, the date of the trip, the place, and the business purpose - be recorded in an account book, diary, log, or similar document at or near the time the expense is incurred. This means the log entry must be made close to the actual date of the drive, not reconstructed from memory weeks or months later. A taxpayer does have to record confidential details (like the business relationship or the specific business purpose) elsewhere at or near the time of the expense and have it available to prove that element if asked, though those details do not all need to sit in the same book. If the taxpayer has incomplete records for a particular element, they may still prove it with a written or oral statement containing specific information, together with other supporting evidence that is sufficient to establish the element. However, the IRS is far more likely to accept a contemporaneous log than one prepared well after the fact.
However, you do have to record the information else- where at or near the time of the expense and have it available to fully prove that element of the expense.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
If your employer pays less than the standard rate, the gap is not just lost
When an employer reimburses an employee at a rate below the 2024 standard mileage rate of 67 cents ($0.67) per mile, the employee can deduct the difference. In the publication's example, a fee-basis state government official drives 10,000 miles during 2024 for business. Their employer pays them a mileage allowance of 40 cents ($0.40) a mile. Because their $6,700 expense figured under the standard mileage rate (10,000 miles x 67 cents ($0.67) per mile) is more than their $4,000 reimbursement (10,000 miles x 40 cents ($0.40)), they itemize their deductions to claim the excess expense, entering $2,700 ($6,700 minus $4,000) on Form 2106. This rule applies only to Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses, who are exempt from the suspension of miscellaneous itemized deductions.
Because their $6,700 expense figured under the stand- ard mileage rate (10,000 miles x 67 cents ($0.67) per mile) is more than their $4,000 reimbursement (10,000 miles × 40 cents ($0.40)), they itemize their deductions to claim the excess expense. They complete Form 2106 (showing all their expenses and reimbursements) and en- ter $2,700 ($6,700 − $4,000) as an itemized deduction.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
How much of the standard rate is depreciation, and the FAVR maximum vehicle cost
For 2024, 30 cents per mile of the 67-cent business standard mileage rate is treated as depreciation. A taxpayer using the business rate for 2024 must therefore reduce the basis of the vehicle by 30 cents for each business mile driven, in place of claiming a separate depreciation deduction. Separately, for an employer that reimburses employees through a fixed and variable rate (FAVR) plan, the standard automobile cost used in computing the FAVR allowance may not exceed $62,000 for automobiles, including trucks and vans. The FAVR limit caps the assumed vehicle cost underlying the plan's allowance calculation and applies regardless of what the employee actually paid for the car; a vehicle whose cost exceeds the cap is treated for FAVR purposes as if it cost $62,000. Both figures are set by the IRS in Notice 2024-08 and apply for the 2024 calendar year.
For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 27 cents per mile for 2020, 26 cents per mile for 2021, 26 cents per mile for 2022, 28 cents per mile for 2023, and 30 cents per mile for 2024. See section 4.04 of Rev. Proc. 2019-46. SECTION 5. MAXIMUM STANDARD AUTOMOBILE COST For purposes of computing the allowance under a FAVR plan, the standard automobile cost may not exceed $62,000 for automobiles (including trucks and vans).
Notice 2024-08 (IRS)
A guessed mileage figure is not deductible
IRS rules are explicit: You can’t deduct amounts that you approximate or estimate. If you drive your car for business, medical, moving, or charitable purposes during 2024, you must maintain adequate records that document the actual miles driven for each deductible trip. Guessing at your mileage total is not sufficient to support a deduction at any of the 2024 standard mileage rates - 67¢ per mile for business use, 21¢ per mile for medical or moving purposes, or 14¢ per mile for charitable service. The records should be kept in an account book, diary, log, or similar document - and if prepared on a computer, that counts as an adequate record. Written evidence is considered more reliable than oral evidence alone, which is why a mileage log prepared well after the fact may not satisfy the substantiation requirements. If your records are incomplete for a particular element, you may still prove it with a written or oral statement containing specific information together with other supporting evidence sufficient to establish that element.
You can’t deduct amounts that you approximate or estimate.
Publication 463 (2024), Travel, Gift, and Car Expenses (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Notice 2024-08 (IRS)
- Business use
The standard mileage rate for transportation or travel expenses is 67 cents per mile for all miles of business use (business standard mileage rate).
- Charitable service
The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under § 170.
- Medical or moving
The standard mileage rate is 21 cents per mile for use of an automobile: (1) for medical care described in § 213; or (2) as part of a move for which the expenses are deductible under § 217(g).