2022 Standard Mileage Rates

This notice provides the optional 2022 standard mileage rates for taxpayers to
use in computing the deductible costs of operating an automobile for business,
charitable, medical, or moving expense purposes. This notice also provides the amount
taxpayers must use in calculating reductions to basis for depreciation taken under the
business standard mileage rate.

The standard mileage rate for transportation or travel expenses is 58.5 cents per
mile for all miles of business use (business standard mileage rate).

The standard mileage rate is 14 cents per mile for use of an automobile in
rendering gratuitous services to a charitable organization under § 170.

The standard mileage rate is 18 cents per mile for use of an automobile for
medical care described in IRC § 213

For automobiles a taxpayer uses for business purposes, the portion of the
business standard mileage rate treated as depreciation is 25 cents per mile for 2018, 26
cents per mile for 2019, 27 cents per mile for 2020, 26 cents per mile for 2021, and 26
cents per mile for 2022.