If you use your personal vehicle for ministry, business, charitable work, medical appointments, or certain moving situations, you may qualify for a mileage deduction on your tax return. The IRS allows taxpayers to deduct vehicle expenses when the driving is directly connected to specific qualifying purposes, and mileage is often the simplest way to calculate that deduction.

Using the standard mileage rate is one of the two IRS‑approved methods for deducting vehicle expenses. It provides a fixed amount per mile driven for eligible purposes, reflecting the cost of fuel, maintenance, depreciation, and other operating expenses. For many taxpayers, this method is easier and often more beneficial than tracking actual expenses.

Below are the primary categories where mileage may be deductible:

• Business or ministry mileage — Driving for work or ministry‑related duties may qualify as deductible business mileage, as long as the travel is not personal commuting.
• Charitable mileage — Miles driven while volunteering for a qualified charitable organization can be deducted at a special IRS rate.
• Medical mileage — Travel for medical care, such as doctor visits or treatments, may be deductible if it meets IRS medical expense rules.
• Moving mileage — Only active‑duty members of the Armed Forces moving under military orders may deduct moving‑related mileage under current law

2026 mileage rates

The standard mileage rates for 2026 are:

• Ministry and business: 72.5 cents/mile
• Charities: 14 cents/mile
• Medical: 20.5 cents/mile
• Moving (military only): 20.5 cents/mile

Mileage rates for all years (cents/mile)

Period	Business use	Charity use	Medical or military moving	Source
2025	70	14	21	IR-2024-312
2024	67	14	21	IR-2023-239
2023	65.5	14	22	IR-2022-234
7/1/2022-12/31/2022	62.5	14	22	IR-2022-124
1/1/2022-6/30/2022	58.5	14	18	IR-2021-251
2021	56	14	16	IR-2020-279
2020	57.5	14	17	IR-2019-215
2019	58	14	20	IR-2018-251
2018 TCJA	54.5	14	18	IR-2017-204 IR-2018-127
2017	53.5	14	17	IR-2016-169
2016	54	14	19	IR-2015-137
2015	57.5	14	23	IR-2014-114
2014	56	14	23.5	IR-2013-95
2013	56.5	14	24	IR-2012-95
2012	55.5	14	23	IRB-2012-02
7/1/2011-12/31/2011	55.5	14	23.5	IR-2011-69
1/1/2011-6/30/2011	51	14	19	IR-2010-119