Mileage Reimbursement Calculator
Work out what you owe a driver at the IRS rate for each trip's date, with tolls, parking and your state's rule. Free, no sign-up.
Work out
The rate
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When
Mileage reimbursement
Enter the business miles.
General information, not legal, tax or HR advice. See our Terms.
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IRS mileage rates by period
Cents a mile, every period since 2011. The 2027 rate is not announced as of Nov 9, 2026.
| Period | Business | Medical or military moving | Charity | Set by |
|---|---|---|---|---|
| Jul 1 – Dec 31, 2026 | 76¢ | 23.5¢ | 14¢ | IRS Announcement 2026-11 (IR-2026-29) |
| Jan 1 – Jun 30, 2026 | 72.5¢ | 20.5¢ | 14¢ | IRS Notice 2026-10 (IR-2025-128) |
| 2025 | 70¢ | 21¢ | 14¢ | IR-2024-312 |
| 2024 | 67¢ | 21¢ | 14¢ | IR-2023-239 |
| 2023 | 65.5¢ | 22¢ | 14¢ | IR-2022-234 |
| Jul 1 – Dec 31, 2022 | 62.5¢ | 22¢ | 14¢ | IR-2022-124 |
| Jan 1 – Jun 30, 2022 | 58.5¢ | 18¢ | 14¢ | IR-2021-251 |
| 2021 | 56¢ | 16¢ | 14¢ | IR-2020-279 |
| 2020 | 57.5¢ | 17¢ | 14¢ | IR-2019-215 |
| 2019 | 58¢ | 20¢ | 14¢ | IR-2018-251 |
| 2018 | 54.5¢ | 18¢ | 14¢ | IR-2017-204 |
| 2017 | 53.5¢ | 17¢ | 14¢ | IR-2016-169 |
| 2016 | 54¢ | 19¢ | 14¢ | IR-2015-137 |
| 2015 | 57.5¢ | 23¢ | 14¢ | IR-2014-114 |
| 2014 | 56¢ | 23.5¢ | 14¢ | IR-2013-95 |
| 2013 | 56.5¢ | 24¢ | 14¢ | IR-2012-95 |
| 2012 | 55.5¢ | 23¢ | 14¢ | IRB-2012-02 |
| Jul 1 – Dec 31, 2011 | 55.5¢ | 23.5¢ | 14¢ | IR-2011-69 |
| Jan 1 – Jun 30, 2011 | 51¢ | 19¢ | 14¢ | IR-2010-119 |
Source: IRS, «Standard mileage rates» (irs.gov), page last reviewed July 28, 2026; checked Nov 9, 2026. An employer reimburses at the business rate; the other two are an individual's deductions.
State reimbursement laws in the calculator
The states whose statutes the calculator applies. In every state, the federal minimum wage floor applies too.
| State | Law | What it requires | Deadline | Guide |
|---|---|---|---|---|
| California | Labor Code 2802 | Reimburse all necessary expenses incurred in direct consequence of the job. The IRS rate is generally found reasonable, but the employee can show higher actual costs. Awards carry interest from the date of the expense, plus attorney's fees. | — | California guide |
| Illinois | 820 ILCS 115/9.5 | Reimburse necessary expenses within the scope of the job that the employer authorized or required. The employee submits them within ${M.IL_submit_days} days of the expense unless a written policy gives more time. A written policy may cap the amount, but not at zero or a token amount. | Employee submits within 30 days of the expense, unless a written policy gives more time | Illinois guide |
| Iowa | Iowa Code 91A.3(6) | Reimburse expenses the employer authorized, in advance or within 30 days after the employee submits the claim. A refusal of all or part of a claim needs a written reason within the same 30 days. | Pay within 30 days of the claim | Iowa guide |
| Massachusetts | 454 CMR 27.04(4) | An employee who travels from one place to another during the work day is paid for that time and reimbursed for all transportation expenses. An employee with a fixed workplace who must report elsewhere is paid for the travel time beyond the ordinary commute and reimbursed for the transportation expenses. | — | Massachusetts guide |
| Montana | MCA 39-2-701 | Indemnify the employee for all they necessarily spend or lose in direct consequence of the job, or of following the employer's directions. | — | Montana guide |
| New Hampshire | RSA 275:57 | Reimburse expenses incurred at the employer's request, except costs normally borne as a condition of employment, within 30 days of proof of payment. A willful violation can bring interest and a civil penalty of up to $1,000 per violation. | Pay within 30 days of proof of payment | New Hampshire guide |
| New York | Labor Law 198-c | No general duty to reimburse, but an agreed expense reimbursement must be paid within 30 days after it falls due. Executive, administrative and professional staff earning over $1,300 a week are outside the section. | Pay within 30 days after it falls due | New York guide |
| North Dakota | NDCC 34-02-01 | Indemnify the employee for all they necessarily spend or lose in direct consequence of the job. Tools and equipment also used outside work are not covered. | — | North Dakota guide |
| Pennsylvania | Wage Payment and Collection Law | No general duty to reimburse, but an agreed expense reimbursement counts as wages and can be enforced as wages. | — | Pennsylvania guide |
| South Dakota | SDCL 60-2-1 | Indemnify the employee for all they necessarily spend or lose in direct consequence of the job. | — | South Dakota guide |
| Every state | FLSA, 29 CFR 531.35 | Unreimbursed driving costs may not take pay below the federal minimum wage in any workweek. The IRS rate is presumptively reasonable as the cost (DOL opinion letter FLSA2020-12). | Each workweek | Federal minimum wage |
For any other state, open its HR compliance guide from the calculator. Sources: each statute as cited, read for our compliance guides.
Frequently asked questions
Multiply the business miles by the rate: the IRS rate in force on the day the miles were driven, or your company rate. 220 miles in September 2026 at 76¢ is $167.20. Business tolls and parking are added at cost.
72.5 cents a mile for business miles driven from January 1 to June 30, 2026, and 76 cents from July 1 to December 31, 2026 (IRS Notice 2026-10 and Announcement 2026-11). The rate for 2027 is not announced yet.
Each mile takes the rate of the day it was driven, even when the claim is paid later: June miles at 72.5¢, July miles at 76¢. 120 miles in June and 100 in July come to $163.00. The calculator splits a claim by its trip dates.
Federal law requires it where unreimbursed driving costs would take pay below the minimum wage in a workweek. Some states go further, including California, Illinois, Iowa, Massachusetts, Montana, New Hampshire, North Dakota and South Dakota, and New York and Pennsylvania enforce reimbursements an employer agreed to.
Yes. The IRS rate caps the tax-free amount; it is not a required rate. Pay more and the excess is wages. Pay less and check the state: in California an employee can show higher actual costs, and under federal law pay after expenses must stay at the minimum wage.
Not up to the IRS rate times the business miles the employee accounts for, paid under an accountable plan. The excess over the rate, a flat allowance without a log, and amounts never accounted for are wages.
No. Business tolls and parking are reimbursed at cost on top of the rate. Parking at the employee's regular workplace is a commuting cost.
Not from home to the regular workplace: that is commuting. Trips between work locations count, and so do trips from home to a temporary work location when the employee has a regular workplace (IRS Publication 463).
A flat allowance without a log is wages, so you pay FICA on it and the driver keeps less. A $400 allowance costs you $430.60 and leaves the driver about $281.40, what 370 miles at 76¢ would pay tax-free. The Car allowance tab works it out for your numbers.
Yes. The IRS business rate applies to fully electric, hybrid, gasoline and diesel vehicles alike.
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