Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Mileage Rates
2021 Mileage Rates
- Business: 56 cpm
- Medical: 16 cpm
- Moving : 16 cpm (For military personnel. See Note below)
- Charity: 14 cpm (the charitable rate is set by statute and remains unchanged)
Note: Moving Expenses Under the Tax Cuts and Jobs Act (TCJA):
Only members of the U.S. Armed Forces on active duty who move pursuant to a military order and incident to a permanent change of station may deduct unreimbursed moving expenses.
2020 Mileage Rates
- Business: 57.5 cpm
- Medical: 17 cpm
- Moving : 17 cpm (For military personnel. See Note below)
- Charity: 14 cpm (the charitable rate is set by statute and remains unchanged)
Note: Moving Expenses Under the Tax Cuts and Jobs Act (TCJA):
Only members of the U.S. Armed Forces on active duty who move pursuant to a military order and incident to a permanent change of station may deduct unreimbursed moving expenses for 2019 and later years . These qualifying Armed Forces members are also the only taxpayers who may exclude employer allowances or reimbursements for eligible moving expenses.
Form 3903 is used to report deductible moving expenses. The excess of deductible moving expenses over excludable government allowances or reimbursements, as shown on Form 3903, is entered as an adjustment to income on Schedule 1 of Form 1040, line 13.
2019 Mileage Rates
- Business: 58 cpm
- Medical: 20 cpm
- Moving : 20 cpm (For military personnel. See Note below)
- Charity: 14 cpm
Note: Moving Expenses Under the Tax Cuts and Jobs Act (TCJA):
Only members of the U.S. Armed Forces on active duty who move pursuant to a military order and incident to a permanent change of station may deduct unreimbursed moving expenses for 2019 and later years . These qualifying Armed Forces members are also the only taxpayers who may exclude employer allowances or reimbursements for eligible moving expenses.
Form 3903 is used to report deductible moving expenses. The excess of deductible moving expenses over excludable government allowances or reimbursements, as shown on Form 3903, is entered as an adjustment to income on Schedule 1 of Form 1040, line 13.
2018 Mileage Rates
- Business: 54.5 cpm
- Medical: 18 cpm
- Moving: 18 cpm (see Note below)
- Charity: 14 cpm
Note: Moving Expenses Under the Tax Cuts and Jobs Act (TCJA):
Under TCJA, the only taxpayers who may deduct unreimbursed moving expenses for 2018 and later years are members of the U.S. Armed Forces on active duty who move pursuant to a military order and incident to a permanent change of station. These qualifying Armed Forces members are also the only taxpayers who may exclude employer allowances or reimbursements for eligible moving expenses.
Form 3903 is used to report deductible moving expenses. The excess of deductible moving expenses over excludable government allowances or reimbursements, as shown on Form 3903, is entered as an adjustment to income on Schedule 1 of Form 1040.
2017 Mileage Rates
- Business: 53.5 cpm
- Medical and Moving: 17 cpm
- Charity: 14 cpm
2016 Mileage Rates
- Business: 54 cpm
- Medical and Moving: 19 cpm
- Charity: 14 cpm
2015 Mileage Rates
- Business: 57.5 cpm
- Medical and Moving: 23 cpm
- Charity: 14 cpm
2014 Mileage Rates
- Business: 56 cpm
- Medical and Moving: 23.5 cpm
- Charity: 14 cpm
2013 Mileage Rates
- Business: 56.5 cpm
- Medical and Moving: 24 cpm
- Charity: 14 cpm
2012 Mileage Rates
- Business: 55.5 cpm
- Medical and Moving: 23 cpm
- Charity: 14 cpm
2011 Mileage Rates
- July 1, 2011 - December 31, 2011:
- Business: 55.5 cpm
- Medical and Moving: 23.5cpm
- Charitable: 14 cpm
- January 1, 2011 - June 30, 2011:
- Business: 51 cpm
- Medical and Moving: 19 cpm
- Charitable: 14 cpm
2010 Mileage Rates
- Business: 50 cpm
- Medical and Moving: 16.5 cpm
- Charity: 14 cpm