Medical and Moving Mileage Rates: What Taxpayers Need to Know in 2026
In 2026, the IRS medical and moving mileage rate is 20.5 cents per mile. It is lower than the business rate because it covers variable vehicle costs, not full ownership costs. This guide explains who qualifies and how to document it.
Try the tool: IRS Mileage Calculator →
2026 Medical and Moving Rate Snapshot
| Year | Medical / Moving Rate | Change |
|---|---|---|
| 2026 | 20.5 cents | -0.5 cents vs 2025 |
| 2025 | 21 cents | Flat vs 2024 |
| 2024 | 21 cents | -1 cent vs 2023 |
| 2023 | 22 cents | Post-spike normalization |
For broad context, compare this with the full IRS mileage overview and historical trend analysis.
Why This Rate Is Lower Than Business Mileage
The medical and moving rate reflects variable operating costs such as fuel and routine wear. It does not include full fixed ownership costs like depreciation, insurance, and registration that are included in the business rate.
This is why the 2026 medical and moving rate (20.5 cents) is significantly below the 2026 business rate (72.5 cents).
Who Can Deduct Medical Mileage
Medical mileage is typically claimed as part of itemized medical deductions on Schedule A.
- You must itemize deductions.
- Your total medical expenses must exceed the 7.5% AGI threshold.
- Travel must be for qualifying medical care.
If you are planning deduction strategy across categories, also review charitable mileage rules.
What Counts as Medical Mileage
Usually deductible
- Trips to doctors, specialists, and hospitals
- Pharmacy trips for prescriptions
- Dental, vision, therapy, and lab visits
- Travel for dependent medical appointments
Usually not deductible
- General wellness travel not tied to qualifying treatment
- Personal visits not connected to medical care
- Cosmetic-only procedures without medical necessity
Moving Mileage: Limited Eligibility
For most civilian taxpayers, moving expense deductions remain suspended. The primary exception is for qualifying military moves under orders, with expanded special handling for specific intelligence-community relocation situations.
If moving mileage applies to you, document dates, destinations, and move-related purpose carefully.
Recordkeeping Checklist
- Track date, destination, purpose, and miles for each trip.
- Keep annual start and end odometer readings.
- Retain parking and toll records tied to qualified medical travel.
- Keep appointment records that corroborate trip logs.
Use the same substantiation discipline recommended in our mileage audit-risk guide.
Frequently Asked Questions
1. Can I claim medical mileage if I take the standard deduction?
No. Medical mileage is part of itemized medical deductions.
2. Is the 20.5-cent rate the same as business mileage?
No. The business rate is higher because it includes both fixed and variable costs.
3. Can I include parking and tolls?
Yes, when directly tied to qualifying medical travel.
4. Do I need fuel receipts when using the standard mileage rate?
You mainly need a reliable mileage log and trip substantiation; keep supporting records where possible.
5. What should I read next?
Continue with the pillar IRS mileage guide and inflation impact analysis.
Calculate Medical and Moving Miles Quickly
Use the IRS Mileage Calculator to estimate deductions and organize totals by category.