2016 IRS Standard Rates for Business, Medical/Moving, and Charitable Mileage

The RCUH Summary of Current Travel Rates, Attachment 12, has been updated

Beginning on Jan. 1, 2016, the Internal Revenue Service standard mileage rates used to calculate the deductible costs of operating an automobile (includes cars, vans, pickups or panel trucks) for business, charitable, medical or moving purposes are as follows:

  • 54 cents per mile for business miles driven, down from 57.5 cents for 2015
  • 19 cents per mile driven for medical or moving purposes, down from 23 cents for 2015
  • 14 cents per mile driven in service of charitable organizations (rate for volunteers)

The business mileage rate decreased 3.5 cents per mile and the medical, and moving expense rates decreased 4 cents per mile from the 2015 rates.

The standard mileage rate for business miles is based on an annual study of the fixed and variable costs of operating an automobile. The mileage rate for medical and moving purposes is based on the variable costs. The charitable mileage rate is based on statute.
IR-2015-137, Dec.17, 2015