2018 Standard Mileage Rates for Business, Medical and Moving

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
Business Charity Medical
Moving
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
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