IRS Standard Mileage Rate for 2024/25: Business, Medical and Charity

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Driving for business, charity or medical reasons this year? You may be able to deduct those miles on your taxes using the IRS standard mileage rate. For 2024/25, these rates have changed, and knowing which one applies to your situation can help reduce your tax bill.

Here’s everything you need to know about the standard mileage rate, including current IRS rates, who qualifies, how to calculate and claim the deduction and whether the standard or actual expense method works best for you.

What Is the IRS Standard Mileage Rate?

The standard mileage rate is the IRS-approved amount you can deduct per mile driven for certain purposes, like business travel, medical appointments, charitable work or, in some cases, moving expenses for military members.

Rather than tracking every car expense like gas, repairs or depreciation, you simply multiply your qualifying miles by the IRS rate. It’s a simplified method for claiming a deduction, but it’s not always the most beneficial, especially if you have high vehicle costs.

Quick Stat: In 2023, more than 20 million taxpayers claimed a vehicle-related deduction using the standard mileage rate.

2024/25 IRS Standard Mileage Rates

Here’s a breakdown of the current mileage rates based on purpose:

According to the IRS, the business mileage rate increased due to higher fuel and vehicle maintenance costs.

Who Qualifies for the Mileage Deduction?

You may be eligible to claim a mileage deduction if you use your personal vehicle for:

Business Travel (Self-Employed):

• Freelancers, consultants, or gig workers driving to meet clients or conduct business

Military Relocation (Active-Duty Only):

• Applies only to qualified moves ordered by the military

Charitable Service:

• Volunteer work done for IRS-recognized 501(c)(3) nonprofits

Medical Travel:

• Driving to and from doctor visits, hospitals or pharmacies

Important: If you’re a W-2 employee, you cannot deduct commuting mileage due to the suspension of unreimbursed employee expenses under the Tax Cuts and Jobs Act — unless it’s for charity, medical or military use.

Standard Mileage Rate vs. Actual Expenses

You have two options for deducting vehicle costs: the standard mileage rate or the actual expense method. Here’s how they compare:

Pro Tip: Once you use the actual expense method on a vehicle, you can’t switch back to standard mileage for that same car.

How To Calculate Your Mileage Deduction

Calculating your deduction with the standard mileage rate is simple:

Step 1: Track your total qualifying milesStep 2: Multiply by the IRS rate for the applicable category

Example (Business Use):

Let’s say you drove 4,000 miles for business in 2024:

• 4,000 miles — $0.67 = $2,680 mileage deduction

Just make sure you don’t include personal or commuting miles — those aren’t deductible.

How To Claim the Deduction

Here’s how to report mileage on your tax return:

Mileage Deduction Checklist:

1. Use Schedule C (or Schedule F for farming-related deductions)
2. Enter total car and truck expenses on Line 9
3. If claiming depreciation or actual expenses, attach Form 4562
4. Complete Part IV of Schedule C if using the standard mileage rate
5. Keep a mileage log to back up your claim

Remember: You can’t deduct mileage for the same vehicle on both methods in the same year.

What Records Should You Keep?

To stay compliant with the IRS, documentation is key.

Here’s what to include in your mileage log:

• Date of each trip
• Start and end locations
• Purpose of the trip
• Mileage driven

Apps like MileIQ or Everlance can simplify tracking, but a paper logbook also works. Keep receipts for tolls, parking, and any out-of-pocket expenses tied to business driving. IRS audits often request mileage logs, especially for large deductions. Save these records for at least three years after filing.

Mileage Deduction Quick Facts (2024/25)

• Business use: 67 cents per mile
• Medical or military move: 21 cents per mile
• Charitable driving: 14 cents per mile
• You must track actual miles — estimates don’t count
• W-2 employees can’t deduct commuting miles
• Use Schedule C and Form 4562 if needed

Final Take to GO: Choose the Method That Works Best for You

The IRS standard mileage rate offers a straightforward way to deduct vehicle use on your taxes — but it’s not a one-size-fits-all solution. If you’re self-employed or use your car for qualified purposes, this deduction can add up fast.

• Use the standard mileage rate if you want simplicity
• Consider the actual expense method for high vehicle costs
• Always keep detailed records and mileage logs
• Remember — W-2 employees typically aren’t eligible unless volunteering, moving (military) or traveling for medical care

Next Step: Review your 2024/25 mileage and see which method saves you more. Then get ready to file with confidence.

Data is accurate as of August 6, 2025, and is subject to change.

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