Business Use: 70 cents per mile

Medical & Moving (for active-duty military only): 21 cents per mile

Charitable Organizations: 14 cents per mile (statutory rate)

These rates apply to all types of vehicles, including electric, hybrid, gasoline, and diesel-powered cars, vans, pickups, and panel trucks.

Important Notes

Unreimbursed Employee Travel: Under the Tax Cuts and Jobs Act, employees cannot deduct unreimbursed business travel expenses as miscellaneous itemized deductions.

Moving Expenses: The moving expense deduction is generally suspended, except for active-duty military members moving under orders to a permanent change of station.

Deduction Methods: Taxpayers can choose between the standard mileage rate and actual vehicle expenses. Once the standard rate is chosen for a vehicle, it must be used for the entire lease period, including renewals.