2018 Standard Mileage Rates for Business, Medical and Moving

October 9, 2023

The Internal Revenue Service issued the 2018 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2018, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

54.5 cents per mile for business miles driven
18 cents per mile driven for medical or moving purpose
14 cents per mile driven in service of charitable organizations

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
Period	Business	Charity	Medical Moving	Source
2018	54.5	18	14	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

Gita Faust

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Gita Faust has over 30 years of accounting experience in the real estate and property management industry, Gita Faust is more than just a real estate investor; she is also popular for her work as an accountant, consultant, mentor, speaker, QuickBooks Top ProAdvisor, QuickBooks Solution Provider, member of Intuit’s Trainer/Writer Network, and, of course, author. Gita is well-known for her exemplary leadership and advisory skills. In fact, she even helped pioneer the adaptation of QuickBooks to suit the needs of professionals in real estate and property management. To share her knowledge she has written a series of courses titled Simplified Accounting Solution, which provides step-by-step guidance for those working with QuickBooks.

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