As of January 1, 2020, the mileage rates determined by the IRS, with the rate for business being 57.5 cents, the rate for medical is 17 cents and the rate for driving in relation to charitable organizations are 14 cents.
The published rates cover the cost of individuals using their personal vehicles for things related to business. Whether the individual is an employee and is using their personal vehicle for employer-related activities or the individual is self-employed, the IRS publishes a rate for business. It’s worth noting that employers may or may not use the rate published by the IRS, but if the employer reimburses their employee for mileage that is above the rate, the employee is required to pay income tax on that additional amount.
There are different rules for individuals using their personal vehicles for business compared to using it for medical or charitable purposes. There are additional sections associated with this hub that includes information for employees, employers and self-employed/business owners.
IRS mileage rates for 2020
Beginning January 1, 2020, the standard mileage rates for vehicles, including vans, pickups and panel trucks, are as follows:
- $0.575 per mile for business
- $0.17 per mile for medical purposes
- $0.17 per mile for moving (used only for Armed Forces individuals on active duty)
- $0.14 per mile for service of charitable organizations
More detailed information about the standard mileage rates can be found on the IRS website.
Previous years’ standard mileage rates
The IRS standard mileage rates typically change each year, usually going up by a cent or two but sometimes coming down. The mileage rates for the two previous years are as follows:
For 2019
- $0.58 per mile for business
- $0.20 per mile for medical purposes
- $0.20 per mile for moving (used only for Armed Forces on active duty)
- $0.14 per mile for service of charitable organizations
More information for 2019 rates can be found on the IRS website.
For 2018
- $0.54.5 per mile for business
- $0.18 per mile for medical purposes
- $0.18 per mile for moving (used only for Armed Forces on active duty)
- $0.14 per mile for service of charitable organizations
More information for 2018 rates can be found on the IRS website.
[DOES TRIPLOG WANT TO REPLICATE THE MILEAGE RATE LISTING GOING BACK TO 1997? – LISTED HERE, SEE BELOW]
| Period | Business | Charity | Medical & moving |
| 2020 | 57.5 | 14 | 17 |
| 2019 | 58 | 14 | 20 |
| 2018 | 54.5 | 14 | 18 |
| 2017 | 53.5 | 14 | 17 |
| 2016 | 54 | 14 | 19 |
| 2015 | 57.5 | 14 | 23 |
| 2014 | 56 | 14 | 23.5 |
| 2013 | 56.5 | 14 | 24 |
| 2012 | 55.5 | 14 | 23 |
| Jul 1 – Dec 31, 2011 | 55.5 | 14 | 23.5 |
| Jan 1 – Jun 30, 2011 | 51 | 14 | 19 |
| 2010 | 50 | 14 | 16.5 |
| 2009 | 55 | 14 | 24 |
| Jul 1 – Dec 31, 2008 | 58.5 | 14 | 27 |
| Jan 1 – Jun 30, 2008 | 50.5 | 14 | 19 |
| 2007 | 48.5 | 14 | 20 |
| 2006 | 44.5 | 14 | 18 |
| 2005 | 40.5 | 14 | 15 |
| 2004 | 37.5 | 14 | 14 |
| 2003 | 36 | 14 | 12 |
| 2002 | 36.5 | 14 | 13 |
| 2001 | 34.5 | 14 | 12 |
| 2000 | 32.5 | 14 | 10 |
| 1999 | 31 | 14 | 10 |
| 1998 | 32.5 | 14 | 10 |
| 1997 | 31.5 | 12 | 10 |
How are rates determined?
Each year, the IRS takes the average costs of owning and operating a vehicle. These costs include both fixed and variable expenses. When combining the average costs of owning and operating a vehicle, for the year, the IRS determines the mileage rate for business. The mileage rate for charity has been unchanged since 1998 and is a rate that is set by statute.
How to properly track mileage
For employers, employees, self-employed, contractors, freelancers and business owners, properly tracking mileage is often tedious and time-consuming. Anyone can more easily track and calculate mileage use with the smart phone app TripLog. By using the TripLog app, those who need to track and calculate mileage can do so in an affordable, easy-to-use app.
