Overview
- The new rates apply to miles incurred or reimbursed on or after Jan. 1, 2026, with earlier expenses remaining under 2025 rates.
- Business mileage increases by 2.5 cents to 72.5¢ per mile, while medical and qualifying moving drop to 20.5¢; the charitable rate stays 14¢.
- Moving mileage eligibility is limited to certain active-duty members of the Armed Forces and specified intelligence community members.
- The rates cover gasoline, diesel, hybrid, and fully electric vehicles.
- Using the standard rate is optional in favor of actual-expense deductions, and leased vehicles must keep the chosen method for the entire lease term.