What are the standard mileage rates?
The standard mileage rates (2025 vs. 2024) are:
Business
2025 Rate: 70 cents per mile
2024 Rate: 67 cents per mile
Medical or Moving
2025 Rate: 21 cents per mile
2024 Rate: 21 cents per mile
Charitable Purposes
2025 Rate: 14 cents per mile
2024 Rate: 14 cents per mile
To take the standard mileage deduction for business, you can't:
Operate more than five or more vehicles at the same time, as in a fleet operation.
Claim a depreciation deduction on the car (other than the straight-line method).
Claim a Section 179 deduction on the car.
Claim a special depreciation allowance on the car.
Have claimed actual expenses after 1997 for a leased car.
To use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Then, in later years, you can choose to use the standard mileage rate or actual expenses.
For a car you lease, you must use the standard mileage rate method for the entire lease period (including renewals) if you choose the standard mileage rate.
You'll enter your mileage in the Self-employment income and expenses section of TurboTax.
