Standard 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.

PeriodRates in cents per mileSourceBusinessCharityMedical

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

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