The following rates are the optional standard mileage rates for business-related travel, as set by the IRS. These rates do not apply to charitable travel, medical-related travel, or moving-related travel.
| Effective Dates | Mileage Rate (Per Mile) | Citation |
|---|---|---|
| Jan. 2021 – present | $0.56 | Notice 2021-02 |
| Jan. 2020 – Dec. 2020 | $0.575 | Notice 2020-05 |
| Jan. 2019 – Dec. 2019 | $0.58 | Notice 2019-02 |
| Jan. 2018 – Dec. 2018 | $0.545 | Notice 2018-03 |
| Jan. 2017 – Dec. 2017 | $0.535 | Notice 2016-79 |
| Jan. 2016 – Dec. 2016 | $0.54 | Notice 2016-1 |
| Jan. 2015 – Dec. 2015 | $0.575 | Notice 2014-79 |
| Jan. 2014 – Dec. 2014 | $0.56 | Notice 2013-80 |
| Jan. 2013 – Dec. 2013 | $0.565 | Notice 2012-72 |
| Jan. 2012 – Dec. 2012 | $0.555 | Notice 2012-1 |
| July 2011 – Dec. 2011 | $0.555 | Announcement 2011-40 |
| Jan. 2011 – June 2011 | $0.51 | Rev. Proc. 2010-51; Notice 2010-88 |
| Jan. 2010 – Dec. 2010 | $0.50 | Rev. Proc. 2009-54 |
| Jan. 2009 – Dec. 2009 | $0.55 | Rev. Proc. 2008-72 |
Companies are not required to use these mileage rates when reimbursing employees. However, mileage reimbursements made using these rates will generally qualify as nontaxable reimbursements. Reimbursing mileage at higher rates may need to be reported as taxable income to your employees.
