IRS Standard Mileage Rate History (2010–2026)

If you’re preparing an amended return, calculating depreciation recapture on a vehicle disposal, or just curious why the 2022 rate looks weird, you need the historical mileage table — accurate, with the right Revenue Procedure or Notice for each year. Below is the full table from 2010 through 2026, the depreciation component schedule that determines your adjusted basis when you sell a business vehicle, the methodology behind the numbers, and the inflection points that explain why the rate sometimes falls.

Key takeaways

• 17 years of rates for business, medical/moving, and charitable purposes, each tied to the published Revenue Procedure, Notice, or Announcement.
• Mid-year rate changes are rare — the IRS has done it only three times since 2000 (2005, 2011, 2022), each citing fuel-price spikes.
• The depreciation component is baked into each year’s business rate — track it per vehicle, because it reduces basis at disposal and triggers §1245 ordinary-income recapture.
• The charitable rate is statutory — fixed at 14¢/mile by IRC §170(i) since 1998. Congress would have to amend the statute to move it.
• W-2 employees can’t use the rate for unreimbursed employee business expenses — OBBBA §70110 made the §67(g) suspension permanent for years after 2025.

The full historical table (2010–2026)

EveryLastMile, an iOS mileage tracking app, archives every published IRS rate so contemporaneous logs reconcile cleanly against the rate that was in force the day each trip was driven. Here is the full reference.

The charitable rate is fixed by IRC §170(i) at 14 cents per mile and has not changed since 1998. Congress would have to amend the statute to move it.

How the IRS sets the rate

The business and medical rates aren’t pulled out of a hat. Under Rev. Proc. 2019-46, the IRS commissions an annual study from an independent contractor of the fixed and variable costs of operating an automobile in the United States. That contractor was Runzheimer International for decades; in 2018 Runzheimer merged with Motus under Thoma Bravo ownership, and the rate has been “powered by Motus cost data” ever since. Motus stated in its December 29, 2025 release announcing the 2026 rate that it “captures and analyzes national vehicle-expense trends, providing data that has underpinned the IRS standard mileage rate since 1981.”

The business rate captures both fixed costs (depreciation, insurance, registration, taxes, financing) and variable costs (fuel, tires, oil, maintenance). The medical and moving rate captures only the variable costs — which is why it’s always lower. Per industry cost-of-driving analysis (CompanyMileage), fuel accounts for roughly 30% of total ownership cost, while depreciation represents about 45%, which means dramatic gas-price moves don’t shift the business rate as much as you’d expect.

Notable inflection points

Mid-year increases — 2011 and 2022. Mid-year IRS rate changes are rare; the Service has done it only three times since 2000 (2005, 2011, 2022), each time citing “recent increases in the price of fuel.” In June 2011, Announcement 2011-40 bumped the business rate from 51¢ to 55.5¢. Per the U.S. Energy Information Administration’s weekly retail gasoline survey, the 2011 national average peaked at $3.97 per gallon on May 9 — the highest weekly price since the 2008 spike. In June 2022, Announcement 2022-13 jumped the rate from 58.5¢ to 62.5¢ — the largest mid-year increase in the program’s history — after AAA reported the national average pump price hit $5.01/gallon on June 13, 2022, which AAA spokesperson Andrew Gross called “an all-time high never seen since AAA began collecting pricing data in 2000.”

The 2014–2017 decline. The rate fell from 57.5¢ (2015) to 54¢ (2016) to 53.5¢ (2017) as crude oil collapsed from $100/barrel in mid-2014 to under $30 in early 2016. This is the longest sustained decline on the table. It surprises people who assume the IRS rate only goes up.

2020–2021 dip. The 2020 rate (57.5¢) and 2021 rate (56¢) declined together, reflecting pandemic-era fuel demand collapse and slower depreciation as used vehicle inventories shrank.

The 2022–2026 climb. The rate has risen every year since 2022, from 58.5¢ to 72.5¢ — a 24% jump in four years driven by elevated vehicle acquisition costs, insurance inflation, and durable depreciation pressure even after gas prices normalized.

The depreciation component (basis matters at disposal)

When you use the standard mileage rate, a portion of each cent is treated as depreciation. You must reduce your vehicle’s basis by this amount when you sell, trade, or otherwise dispose of the vehicle. Get this wrong and you’ll under-report (or over-report) gain on disposal, with §1245 recapture treating the depreciation portion as ordinary income.

Worked example. You bought a vehicle in 2020 for $35,000 and drove 15,000 business miles per year using the standard mileage rate. Through 2026, your accumulated depreciation under the standard mileage rate is 15,000 × (27 + 26 + 26 + 28 + 30 + 33 + 35) ¢ = 15,000 × 205¢ = $30,750. Your adjusted basis is $35,000 − $30,750 = $4,250. If you sell for $12,000, you have $7,750 of §1245 ordinary-income recapture.

Per IRS Pub. 463, basis is reduced not below zero. But the depreciation portion baked into each year’s rate still drives the disposal math. For drivers who rotate through multiple vehicles, see our multi-vehicle Schedule C guide for how to track basis across rigs.

Why the rate doesn’t always go up

Three reasons the rate falls in some years:

1. Fuel prices drop. This is the most common trigger — 2016, 2017, 2021, and the 2026 medical/moving rate (which is variable-only) all reflect lower variable cost inputs.
2. Depreciation pressure eases. When used-car prices firm up, the depreciation component shrinks because vehicles are losing less value.
3. Insurance and registration stabilize. Fixed costs can flatten when premiums level off, dragging the business rate down even if fuel ticks up modestly.

The point: the IRS rate tracks actual ownership economics, not headline gas prices. It can fall in a year your local pump price rises. For a side-by-side method comparison, see our Standard Mileage vs. Actual Expenses guide.

A quick note about employees

The standard mileage rate cannot be used by W-2 employees to claim an itemized deduction for unreimbursed employee business expenses. OBBBA §70110 (P.L. 119-21) made the IRC §67(g) suspension of miscellaneous itemized deductions permanent, killing what was originally a 2017–2025 sunset under TCJA. Per the statutory note to §67(g), the OBBBA amendment “shall apply to taxable years beginning after December 31, 2025,” removing the planned 2026 reinstatement. The exception remains for Armed Forces reservists, qualified performing artists, fee-basis state and local officials, and employees with impairment-related work expenses, who deduct above the line on Schedule 1.

Self-employed taxpayers use the rate on Schedule C; that path is unaffected. For 2026 mechanics, see our IRS Mileage Rate 2026 pillar.

A quick note before you file

Backing into a prior-year deduction is only useful if your contemporaneous mileage records hold up. The IRS, under Treas. Reg. §1.274-5T(c), requires adequate records substantiating each business trip’s date, destination, business purpose, and miles. Most paper logs reconstructed at audit don’t qualify. EveryLastMile records each trip automatically as it happens — so when the IRS asks, the answer is already on file.

Frequently asked questions

What's the 2026 IRS mileage rate?

72.5¢ per mile for business, 20.5¢ per mile for medical and qualified moving, and 14¢ per mile for charitable. Source: IRS Notice 2026-10.

Where can I find the rate for a prior-year amended return?

Use the year's published Notice or Revenue Procedure (see the table above). Each year's rate applies to miles driven in that calendar year — do not blend rates across years.

What was the highest IRS business mileage rate ever?

The current 2026 rate of 72.5¢ is the highest published. The next-highest was 70¢ in 2025.

Why was there a mid-year increase in 2022?

Per AAA, the national average pump price hit $5.01/gallon on June 13, 2022 — an all-time high. The IRS responded with Announcement 2022-13, raising the business rate from 58.5¢ to 62.5¢ effective July 1, 2022.

Do I have to track the depreciation component if I use the standard mileage rate?

You don't deduct it separately — it's already baked into the per-mile rate. But you must keep track of it for basis purposes. When you sell the vehicle, accumulated depreciation under the standard mileage rate reduces your adjusted basis under IRC §1016 and may trigger §1245 recapture on disposal.

Can I switch between standard mileage and actual expenses?

You must use the standard mileage rate in the first year the vehicle is placed in business use to keep that option available later. After year one you can switch (with some restrictions — see Rev. Proc. 2019-46). Leased vehicles must stick with the chosen method for the entire lease, including renewals.

Has the charitable rate ever changed?

No. The charitable rate is fixed at 14¢ per mile by IRC §170(i) and has not moved since 1998. Only Congress can change it.

Can W-2 employees use the rate for unreimbursed work driving?

No — OBBBA §70110 made the IRC §67(g) suspension of miscellaneous itemized deductions permanent for tax years after 2025. Armed Forces reservists, qualified performing artists, fee-basis state/local officials, and employees with impairment-related work expenses retain an above-the-line deduction on Schedule 1.