Standard Mileage Rates for 2018
As mentioned in Notice 2018-03, the standard mileage rates for the use of a car, van, pickup or panel truck for 2018 remain:
- 54.5 cents for every mile of business travel driven, a 1 cent increase from 2017.
- 18 cents per mile driven for medical purposes, a 1 cent increase from 2017.
- 14 cents per mile driven in service of charitable organizations, which is set by statute and remains unchanged.
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical purposes is based on the variable costs.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.
A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.
Mileage Rates
The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.
| Period | Rates in cents per mile | Source | ||
| Business | Charity | Medical Moving |
||
| 2018 | 54.5 | 14 | 18 | IR-2017-204 |
| 2017 | 53.5 | 14 | 17 | IR-2016-169 |
| 2016 | 54 | 14 | 19 | IR-2015-137 |
| 2015 | 57.5 | 14 | 23 | IR-2014-114 |
| 2014 | 56 | 14 | 23.5 | IR-2013-95 |
| 2013 | 56.5 | 14 | 24 | IR-2012-95 |
| 2012 | 55.5 | 14 | 23 | IRB-2012-02 |
| July 1 – Dec. 31, 2011 | 55.5 | 14 | 23.5 | IR-2011-69 |
| Jan. 1 – June 30, 2011 | 51 | 14 | 19 | IR-2010-119 |
| 2010 | 50 | 14 | 16.5 | IR-2009-111 |
| 2009 | 55 | 14 | 24 | IR-2008-131 |
| July 1 – Dec. 31, 2008 | 58.5 | 14 | 27 | IR-2008-82 |
| Jan. 1 – June 30, 2008 | 50.5 | 14 | 19 | IR-2007-192 |
| 2007 | 48.5 | 14 | 20 | IR-2006-168 |
| 2006 | 44.5 | 14 | 18 | IR-2005-138 |
| 2005 | 40.5 | 14 | 15 | IR-2004-139 Pub. L. 109-73 IR-2005-99 |
| 2004 | 37.5 | 14 | 14 | IR-2003-121 |
| 2003 | 36 | 14 | 12 | Rev. Proc. 2002-61 |
| 2002 | 36.5 | 14 | 13 | Rev. Proc. 2001-54 |
| 2001 | 34.5 | 14 | 12 | Rev. Proc. 2000-48 2000-2 C.B. 570 |
| 2000 | 32.5 | 14 | 10 | Rev. Proc. 99-38 1999-2 C.B. 525 |
| 1999 | 31 | 14 | 10 | Announcement 99-7 1999-1 C.B. 306 Rev. Proc. 98-63 1998-2 C.B. 818 |
| 1998 | 32.5 | 14 | 10 | Rev. Proc. 97-58 1997-2 C.B. 587 |
| 1997 | 31.5 | 12 | 10 | Rev. Proc. 96-63 1996-2 C.B. 420 |