Mileage Rates

The following rates are published by the Department of Treasury for use as the standard mileage rates by the Internal Revenue Service.  A reduced standard mileage rate applies for relocation travel, medical/patient care travel (including research subjects) and charitable travel.  According to the IRS, these reduced mileage rates are not intended to include the cost of depreciation, maintenance and repairs, insurance and registration fees, which are not expenses for relocation, medical or charitable travel.

For reference purposes, current and prior year standard mileage rates are shown in the table below.

PERIOD BUSINESS RATE MEDICAL RELOCATION RATE*** CHARITABLE RATE
July 1, 2022 62.5 cents/mile 22.0 cents/mile Not Applicable 14.0 cents/mile
Jan 1, 2022 – June 30, 2022 58.5 cents/mile 18.0 cents/mile Not Applicable 14.0 cents/mile
Jan 1, 2021 – Dec 31, 2021 56.0 cents/mile 16.0 cents/mile Not Applicable 14.0 cents/mile
Jan 1, 2020 – Dec 31, 2020 57.5 cents/mile 17.0 cents/mile Not Applicable 14.0 cents/mile
Jan 1, 2019 – Dec 31, 2019 58.0 cents/mile 20.0 cents/mile Not Applicable 14.0 cents/mile
Jan 1, 2018 – Dec 31, 2018 54.5 cents/mile 18.0 cents/mile Not Applicable 14.0 cents/mile
Jan 1, 2017 – Dec 31, 2017 53.5 cents/mile 17.0 cents/mile 17.0 cents/mile 14.0 cents/mile
Jan 1, 2016 – Dec 31, 2016 54.0 cents/mile 19.0 cents/mile 19.0 cents/mile 14.0 cents/mile
Jan 1, 2015 – Dec 31, 2015 57.5 cents/mile 23.0 cents/mile 23.0 cents/mile 14.0 cents/mile
Jan 1, 2014 – Dec 31, 2014 56.0 cents/mile 23.5 cents/mile 23.5 cents/mile 14.0 cents/mile
Jan 1, 2013 – Dec 31, 2013 56.5 cents/mile 24.0 cents/mile 24.0 cents/mile 14.0 cents/mile
Jan 1, 2012 – Dec 31, 2012 55.5 cents/mile 23.0 cents/mile 23.0 cents/mile 14.0 cents/mile

***Under the Tax Cuts and Jobs Act of 2017, all moving expenses incurred on or after January 1, 2018, whether reimbursed to an individual or paid to a vendor on behalf of an individual, are taxable income to the individual. Prior to tax reform, the purpose for the relocation mileage rate was to determine the value of nontaxable mileage reimbursements. As a result of the change in the tax law, a nontaxble mileage is not allowed and therefore a nontaxable mileage rate no longer exists. When reimbursing employee relocation mileage expenses, departments may use any rate deemed reasonable. In the past, the determination of the value of the relocation rate by the IRS was consistent over time with the medical mileage rate. As a best practice, it is recommended that the medical mileage rate in effect at the time of the move be used. Note, however, that regardless of rate used, all relocation mileage reimbursements are taxable income to the employee.