The IRS standard business mileage rate is designed to cover the cost of workers using their personal vehicles to conduct business. Whether you’re an employee using your personal vehicle to do work on behalf of a company you work for or you’re self-employed, the IRS provides a rate for business reimbursement and tax deductions.
It’s worth noting that employers are not required to use the rate published by the IRS. However, if the employer offers mileage reimbursement for their employee that goes above the rate, the employee must pay income tax on that additional amount.
There are different rules for individuals who use their personal vehicles for business compared to those who use them for medical or charitable purposes. Please view our other pages in this guide for specific rules relating to mileage tracking for employees, employers, or self-employed workers.
IRS Mileage Rates For 2022
Beginning July 1, 2022, the standard mileage rates for vehicles, including vans, pickups, and panel trucks, are as follows:
- $0.62.5 per mile for business
- $0.22 per mile for medical purposes
- $0.22 per mile for moving (used only for Armed Forces individuals on active duty)
- $0.14 per mile for service of charitable organizations
If you want more detailed information about the standard mileage rates, you can find it on the IRS website.
Previous Years’ Standard IRS Mileage Rates
The IRS standard mileage rates typically change each year, usually going up or down by a cent or two. Here are the mileage rates since 1997:
|Period||Business||Charity||Medical & moving|
|2022 (Jan – Jun)||58.5||14||18|
|Jul 1 – Dec 31, 2011||55.5||14||23.5|
|Jan 1 – Jun 30, 2011||51||14||19|
|Jul 1 – Dec 31, 2008||58.5||14||27|
|Jan 1 – Jun 30, 2008||50.5||14||19|
How to Properly Track Mileage
Proper mileage tracking is an often tedious and time-consuming process for employers, employees, contractors, freelancers, and business owners of all types. Using a company mileage tracking app like TripLog makes calculating your mileage easier and faster.