Overview
- Effective Jan. 1, 2026, the standard mileage rates are 72.5¢ per mile for business, 20.5¢ for medical and moving, and 14¢ for charitable service.
- Compared with 2025, the business rate rises by 2.5¢ while the medical and moving rates each fall by 0.5¢, and the charitable rate remains fixed by statute.
- The business rate reflects both fixed and variable vehicle costs, whereas the medical and moving rates are based only on variable costs.
- The rates apply to fully electric, hybrid, gasoline, and diesel vehicles.
- Employers commonly use these benchmarks for reimbursements, 2025 rates still apply to expenses incurred before Jan. 1, 2026, and payments above the IRS rate are generally taxable to employees.