IRS Standard Mileage Rate History (2011–2026)

The IRS business mileage rate went from 51 cents a mile in early 2011 to 76 cents a mile from July 1, 2026, up 49%. It did not rise every year. It fell in 2014, 2016, 2017, 2020 and 2021, and three times it changed in the middle of a year: July 1, 2011, July 1, 2022 and July 1, 2026. Every figure comes from the IRS "mileage rates for all years" table (IRS); the 2026 rates (72.5¢ and 76¢) were last checked on 2026-10-12.

The numbers at a glance

Rate by half-year, 2011–2026

Each point is one half-year, so a mid-year change shows as a step inside the year.

Full table with IRS release numbers

The release number is the IRS news release or bulletin that set the rate. Use it if a preparer or auditor asks where your rate came from, for example on an amended return for an earlier year.

Mid-year changes

Three years in the table have two business rates, and each time the new rate started July 1:

• 2011: 51¢, then 55.5¢ (+4.5¢).
• 2022: 58.5¢, then 62.5¢ (+4¢).
• 2026: 72.5¢, then 76¢ (+3.5¢). IRS Announcement 2026-11 says the change "results from recent increases in the price of fuel," and the 76¢ rate applies to costs "paid or incurred … on or after July 1, 2026" (IRB 2026-29).

In a split year, one total for the year is not enough. You need business miles before and after July 1, each multiplied by its own rate. A fictional example: 15,000 business miles in each half of 2026 gives 15,000 × $0.725 = $10,875 plus 15,000 × $0.76 = $11,400, for $22,275 in total. Using 76¢ for all 30,000 miles would overstate that by $525. The full 2026 how-to is in IRS mileage rate 2026 for drivers.

Compare with TLC's cost per mile

The IRS sets the business rate from "an annual study of the fixed and variable costs of operating an automobile" (IR-2025-128). It is one rate for the whole country. TLC's own study of New York City app drivers came out higher than the IRS rate for all four vehicle types it looked at:

TLC figures: annual expenses divided by 32,500 miles a year for a full-time driver (TLC Driver Expense Report, Dec 2024). The report says renting costs more partly because of the 20.875% tax on short-term rentals. If your real costs are well above the IRS rate, compare both methods. The IRS rules for choosing are in standard mileage vs actual expenses. The TLC per-mile pay rate is a different number and has its own history: TLC minimum pay rate history.

What the data can't tell you

• Which rate you may use. The table only gives rates. Whether you can use the standard rate at all depends on the car (owned or leased, first-year choice, five or more cars, depreciation method). For taxis, see can I use standard mileage for a taxi?
• Your real costs. The rate is a national average. Your gas, insurance and rent can be higher or lower.
• Tolls and parking. These are not inside the rate. Pub 463 lets you deduct business tolls and parking on top (Pub 463). See can I deduct tolls and parking?
• Other rates. This page shows only the business rate. The IRS table also lists charity, medical and moving rates, which drivers don't use for driving work.

This page is information, not tax advice. To put your own miles in, use the tax deduction estimator or browse the taxes hub.