2024 Standard Mileage Rate
For 2024, the Standard Mileage Rate is 67¢ (Business use), 14¢ (Charitable service) and 21¢ (Medical or moving).
Effective 2024-01-01Source: Notice 2024-08 (IRS)Verified 2026-08-29
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)
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).