For a 2025 U.S. federal tax return, calculate a mileage amount by multiplying qualifying miles by the rate for that trip’s purpose: 70 cents per business mile, 21 cents per medical mile, or 14 cents per mile driven in service of a qualified charity. A qualifying active-duty service member may also use 21 cents per eligible moving mile. The rate alone does not make a trip deductible: eligibility, records, and the rules for the deduction still apply.
Use the rate for the trip’s purpose and tax year
For trips made in 2025, the IRS standard mileage rates are:
| Trip purpose | 2025 rate | Key qualification |
|---|---|---|
| Business | $0.70 per mile | For eligible business vehicle use; employee work mileage is generally not deductible, subject to limited exceptions. |
| Medical | $0.21 per mile | Must relate to qualifying medical care and meet the applicable medical deduction rules. |
| Charitable service | $0.14 per mile | Must be driven in service of a qualified charitable organization. |
| Qualifying military move | $0.21 per mile | Limited to an eligible active-duty Armed Forces member moving under orders because of a permanent change of station. |
See the IRS standard mileage rates and Publication 463 (2025). Do not use a 2026 rate for miles driven in 2025.
Calculate the amount in four steps
- Sort trips by date and purpose. Separate business, medical, charitable-service, and—only if you meet the narrow eligibility rule—moving miles. Use the tax year in which the miles were driven.
- Exclude personal trips and commuting. A trip does not become deductible merely because it involves work or a vehicle used for work. Eligibility depends on your taxpayer status and the trip’s purpose.
- Multiply eligible miles by the matching rate. For example, 8,000 qualifying business miles driven in 2025 × $0.70 = $5,600 before any required reductions or other limitations.
- Apply the rules for that deduction. Business vehicle costs, medical expenses, charitable contributions, and qualifying military moving expenses follow different reporting and eligibility rules. The mileage multiplication is not necessarily the amount that reduces your tax bill.
Determine whether business mileage is deductible
Self-employed taxpayers and other eligible business users may deduct qualifying business vehicle expenses under the applicable rules. Employees generally cannot deduct unreimbursed employee vehicle expenses as miscellaneous itemized deductions on a 2025 federal return. Limited exceptions may apply to reservists, qualifying performing artists, and fee-basis government officials; check the applicable 2025 instructions and your circumstances. An employer reimbursement also should not be treated automatically as an employee deduction: the arrangement and applicable rules matter.
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Choose a business vehicle expense method
For eligible business vehicle use, the standard mileage method is not the only possible approach. Publication 463 explains the standard mileage and actual-expense methods, as well as method-election and vehicle-specific rules. Compare the methods using your business-use share, vehicle costs, prior method choices, depreciation history, records, and applicable limitations.
- Standard mileage: Apply the rate for the relevant year to qualifying business miles. If you use this method for a vehicle and year, you generally cannot also deduct that vehicle’s gas, oil, insurance, repairs, maintenance, registration, depreciation, or lease costs as actual vehicle expenses.
- Actual expenses: This method depends on the vehicle’s eligible costs and business-use share, with applicable substantiation and other restrictions. Keep receipts and records supporting the expenses.
Because previous elections and depreciation history can affect what is available, review IRS Publication 463 (2025) or consult a qualified tax professional before choosing. Do not assume that the method producing the largest current-year amount is available or best over time.
Report medical, charitable, and moving miles under their own rules
Medical trips
Medical mileage is part of the applicable medical expense calculation. A mileage total by itself does not establish eligibility for a medical deduction; the care and deduction must meet the relevant rules.
Charitable-service trips
The charitable rate is a separate statutory rate, not the business rate. The miles must be driven in service of a qualified charitable organization, and the claim belongs with qualified charitable contributions rather than business mileage.
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Moving trips
Ordinary moving expenses are generally not deductible for 2025. The limited exception is for an active-duty Armed Forces member whose move is under military orders due to a permanent change of station and otherwise qualifies. See the IRS Instructions for Form 3903 (2025).
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Keep records that connect each trip to its purpose
For each potentially deductible trip, record the date, destination, qualifying purpose, and miles. Where business use is relevant, also track total vehicle mileage so the business and personal portions can be distinguished. Keep receipts and other supporting records for actual expenses if you use that method. Publication 463 discusses substantiation and record retention and illustrates a daily business mileage and expense log.
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- Date of the trip
- Destination
- Business or other qualifying purpose
- Miles driven
- Total vehicle mileage and business-versus-personal use, where relevant
- Receipts and expense records if claiming actual vehicle costs
A paper logbook can help organize trip details, but buying one does not make a trip deductible or serve as IRS approval of a product. An app can also be used to organize records; assess its features and privacy practices yourself.
For 2026 travel, use the applicable half-year rate
The IRS lists different 2026 rates for the two halves of the year. These rates apply to expenses paid or incurred in the stated periods, not to 2025 miles.
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| Trip purpose | Jan. 1–June 30, 2026 | July 1–Dec. 31, 2026 |
|---|---|---|
| Business | $0.725 per mile | $0.76 per mile |
| Medical | $0.205 per mile | $0.235 per mile |
| Qualifying military move | $0.205 per mile | $0.235 per mile |
| Charitable service | $0.14 per mile | $0.14 per mile |
The IRS announced the July rate revision in Internal Revenue Bulletin 2026-29; its annual mileage-rate table lists the rates by period.
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