Standard mileage rate

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The following table specifies the standard mileage rate for specific tax years and date ranges within tax years.

Year Standard mileage rate Depreciation rate per mile
2018 0.545 0.25
2017 0.535 0.250
2016 0.540 0.240
2015 0.575 0.240
2014 0.560 0.220
2013 0.565 0.230
2012 0.555 0.230
7/1/11 - 12/31/11 0.555 0.220
1/1/11 - 6/30/11 0.510 0.220
2010 0.500 0.230
2009 0.550 0.210
7/01/08 - 12/31/08 0.585 0.210
1/01/08 - 6/30/08 0.5050 0.210
2007 0.485 0.190
2006 0.445 0.170
9/01/05 - 12/31/05 0.485 0.170
1/01/05 - 8/31/05 0.405 0.170
2004 0.375 0.160
2003 0.360 0.160
2002 0.365 0.150
2001 0.345 0.150
2000 0.325 0.140
4/1/99 - 12/31/99 0.310 0.120
1998 - 3/31/99 0.325 0.120
1997 0.315 0.120
1996 0.310 0.120
1994 - 1995 0.300 0.120
1992 - 1993 0.300 0.115
1989 - 1991 0.300 0.110
1988 0.300 0.105
1987 0.300 0.100
1986 0.300 0.090
1983 - 1985 0.300 0.080
1982 0.300 0.075
1980 - 1981 0.300 0.070

For tax years prior to 1990, the depreciation rates apply to the first 15,000 miles. For tax years after 1989, the depreciation rates apply to all business miles.

For rural postal workers, the 1996 standard mileage rate is 46.5 cents per mile, and the 1997 standard mileage rate is 47.25 cents per mile. The standard mileage rate for rural postal workers was repealed in 1998.

For tax years prior to 2004, the standard mileage rate applied only if a single vehicle was used for business purposes. For tax years 2004 and later, the standard mileage rate applies if four or fewer vehicles are used for business purposes.

The depreciation rate per mile is used for the depreciation deduction when the standard mileage rate is chosen.

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