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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.

For the three periods beginning August 25, 2005 and ending December 31, 2006, this table also lists the rates for providing donated services to charity for relief related to Hurricane Katrina, and the amount that may be excluded from income by those reimbursed for such use.

 

Applicable Period Rates (in cents per mile) Source

2013

Business 56.5
Charitable 14
Medical and moving 24
IR-2012-85
2012
Business 55.5
Charitable 14
Medical and moving 23
IRB-2012-02
July 1 - December 31, 2011
Business 55.5
Charitable 14
Medical and moving 23.5
IR-2011-69
January 1 - June 30, 2011
Business 51
Charitable 14
Medical and moving 19
IR-2010-119
2010
Business 50
Charitable 14
Medical and moving 16.5
IR-2009-111
2009
Business 55
Charitable 14
Medical and moving 24
IR-2008-131
July 1 - December 31, 2008
Business 58.5
Charitable 14
Medical and moving 27
IR-2008-82
January 1 - June 30, 2008
Business 50.5
Charitable contribution: 14
Medical and moving 19
 
IR-2007-192

Earlier Years

2007: IR-2006-168

2006: IR-2005-138

2005: IR-2004-139
          Pub. L. 109-73  
          IR-2005-99

2004: IR-2003-121

2003: Rev. Proc. 2002-61

2002: Rev. Proc. 2001-54

2001: Rev. Proc. 2000-48, 2000-2 C.B. 570

2000: Rev. Proc. 99-38, 1999-2 C.B. 525

1999: Announcement 99-7, 1999-1 C.B. 306
       Rev. Proc. 98-63, 1998-2 C.B. 818

1998Rev. Proc. 97-58, 1997-2 C.B. 587

1997Rev. Proc. 96-63, 1996-2 C.B. 420

Page Last Reviewed or Updated: 11-Sep-2013