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IRS Announces Standard Mileage Rates for 2022

58.5 cents/mile for business purposes starting Jan. 1

The Internal Revenue Service (IRS) just released standard mileage rates that taxpayers must use when filing 2022 income taxes in 2023 if they are claiming a mileage deduction for a vehicle they own or lease. These rates set IRS allowances for the deductible part of the cost of driving for business and for charitable, medical, and moving purposes. The rates are adjusted on an annual basis (except for charitable-organization driving, which is set by statute) and depend on whether the vehicle is used for business, medical, or charitable purposes.

Key Takeaways

• The IRS annually publishes three standard rates used to calculate deductions for mileage driven for business, medical/moving, and charitable purposes
• The rates for 2022 are 58.5 cents/mile for business; 18 cents/mile for medical/military moving expenses; and 14 cents/mile for charitable driving.
• Deductions for unreimbursed employee travel expenses and non-military moving expenses were eliminated by the TCJA.
• The charitable rate is set by statute and does not necessarily change each year.
• Additional rates and valuations for 2022 include the taxable value of an employer-provided vehicle used for personal purposes.

Under the Tax Cuts and Jobs Act (TCJA) , taxpayers can no longer claim a miscellaneous itemized deduction for unreimbursed employee travel expenses. In addition, moving-expense deductions are only available to members of the Armed Forces on active duty moving under orders to a permanent change of station.

Standard Optional Mileage Rates for 2022

For 2022, the business mileage rate is 58.5 cents per mile; medical and moving expenses driving is 18 cents per mile; and charitable driving is 14 cents per mile, the same as last year. The mileage rates are considered optional because taxpayers can always calculate the actual cost of using their vehicle instead of based on mileage.

• The 2022 business use allowance of 58.5 cents per mile driven is up 2.5 cents from 2021;
• The medical and moving expense rate of 18 cents per mile driven in 2022 has been raised 2 cents from 2021; and
• The 2022 rate of 14 cents per mile driven in service of charitable organizations, is set by statute and remains unchanged from last year.

Special Rules for Claiming Standard Mileage

When using the standard mileage rate for tax purposes, you must follow rules established by the IRS in order to claim a deduction:

• You can only claim standard mileage for a vehicle you own or lease.
• You must log the mileage for each deductible use; total mileage for the year; and the date, destination, and purpose of each trip.
• In order to use the standard mileage rate, taxpayers must use it the first year their vehicle is available for business use.
• In later years you can choose between the standard mileage rate and actual expenses.
• Leased vehicles must use the standard mileage rate for the entire lease period including lease renewals if the standard mileage rate is chosen in the first year.

How Mileage Rates and Vehicle Valuation Are Determined

The IRS uses an independent contractor to conduct an annual study of the fixed and variable costs of operating an automobile to set the standard mileage rates for business, medical, and military moving deductions. As previously noted, the standard mileage rate for charitable use is set by statute.

If you are provided a vehicle by your employer that you also use for personal use, regulations determine the amount that must be included in your income and wages. This is typically based on the vehicle's Fair Market Value (FMV). One of two special valuation rules, the fleet-average valuation rule or the vehicle cents-per-mile valuation rule, may also be used. These valuations are subject to limitations and, for 2022, may not exceed $56,100.

Additional IRS Vehicle Rates and Valuations for 2022

Included in the publication of standard mileage rates for 2022 are several additional updated rates and costs for the tax year 2022.

2022 Basis Reduction Amount

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.

Maximum Standard Automobile Cost for 2022

For purposes of computing the allowance under a fixed and variable rate (FAVR) plan, the standard automobile cost may not exceed $56,100 for automobiles (including trucks and vans).

Maximum Value of Vehicles First Made Available in 2022

For purposes of the fleet-average valuation rule and the vehicle cents-per-mile valuation rule, the maximum FMV of automobiles (including trucks and vans) first made available to employees in calendar year 2022 is $56,100.

Internal Revenue Service. " IRS issues standard mileage rates for 2022 ."

Internal Revenue Service. " Pub. 463: Travel, Gift, and Car Expenses ."

Internal Revenue Service. " Notice 2022-03: 2022 Standard Mileage Rates ."

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IRS Raises Standard Mileage Rate for 2022

Business mileage rate will be 58.5 cents per mile, up from 56 cents

E ffective Jan. 1, 2022, the optional standard mileage rate used in deducting the costs of operating an automobile for business purposes will be 58.5 cents per mile , the IRS announced in Notice 2022-03 on Dec. 17, 2021.

Employers often use the standard mileage rate—also called the safe harbor rate—to pay tax-free reimbursements to employees who use their own vehicles for business.

Changes for 2022

For 2022, standard mileage rates for the use of cars, vans, pickups or panel trucks will be:

• 58.5 cents per mile driven for business use, up 2.5 cents from 2021. This ties the highest safe harbor rate the IRS has ever published, which was a midyear increase in July 2008.
• 18 cents per mile driven for medical care and for moving purposes for active-duty members of the Armed Forces, up 2 cents from the rate for 2021.
• 14 cents per mile driven in service of charitable organizations, which remains unchanged.

For cars employees use for business, the portion of the standard mileage rate treated as depreciation will be 26 cents per mile for 2022, unchanged from 2021.

While the standard mileage rates for business, medical and moving purposes are based on annual changes in the costs of operating an automobile, the charitable rate is set by statute.

[SHRM members-only HR Q&A: Do we have to reimburse personal auto mileage for business-related trips? ]

Using FAVR Plans

The IRS rate is optimal for low-mileage drivers, such as those who travel fewer than 5,000 business miles per year, according to benefits advisors.

Alternatively, Notice 2022-03 provides maximum vehicle expenses when using a Fixed and Variable Rate (FAVR) allowance plan , in which employees who drive their own vehicles can receive tax-free reimbursements from their employers for fixed vehicle costs (such as insurance, taxes and registration fees) and variable vehicle expenses (such as fuel, tires, and routine maintenance and repairs), instead of the standard mileage rate.

Under a FAVR plan, the cost of the vehicle may not exceed a maximum amount set by the IRS each year. For 2022, vehicle costs may not exceed $56,100 for automobiles, trucks and vans, up from $51,100 in 2021.

Revenue Procedure 2019-46 , which updated the rules for using standard mileage rates in computing the deductible costs of operating a car for business, stated that an employer may provide a FAVR allowance only to an employee who can provide adequate records showing at least 5,000 miles driven during the calendar year in performing services as an employee or, if greater, 80 percent of the annual business mileage of that FAVR allowance.

If the employee is covered by the FAVR allowance for less than the entire calendar year, the employer may prorate these limits on a monthly basis.

"Two years into the pandemic has showcased volatility and fluctuations across vehicle costs," said Motus CEO Craig Powell. Business leaders, he explained, are focusing on "managing these costs in a more accurate and fair way" for workers using their own cars to conduct business, including remote workers.

Motus calculates that organizations have saved more than $1.4 billion using FAVR reimbursement compared to the IRS business mileage standard since 2011. In part that's because the standard mileage rate doesn't account for driving costs that fluctuate based on geography and time of year, so businesses that rely on the rate to reimburse mid- and high-mileage workers may be giving reimbursements that do not reflect actual driving costs.

According to payroll, benefits and compliance firm Justworks in New York City, an advantage of using a FAVR plan to reimburse employees is that "in locations with higher automobile operating costs, the FAVR allowance may be more than the standard mileage rate ." However, "the disadvantage is that the employer must recalculate the FAVR allowance at least once every three months," as payments to employees must be made at least quarterly.

Flat Car Allowances

Another way for employers to reimburse employees for their business-driving expenses is a flat car allowance, which is a set amount provided to employees over a given period to cover the costs of using their own car for business purposes—such as $400 per month for the cost of fuel, wear and tear, tires, and more. Employers can also pay expenses using a variable rate for different locations.

While a car allowance is relatively easy to administer, payments are taxable to employees unless handled within an " accountable plan " that requires substantiation through adequate records and the return of excess amounts in a reasonable time.

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IR-2021-251, Standard Mileage Rates for 2022

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Issue Number:    IR-2021-251

Inside this issue.

IRS issues standard mileage rates for 2022

IR-2021-251, Dec. 17, 2021

WASHINGTON — The Internal Revenue Service today issued the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2022, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

• 58.5 cents per mile driven for business use, up 2.5 cents from the rate for 2021,
• 18 cents per mile driven for medical, or moving purposes for qualified active-duty members of the Armed Forces, up 2 cents from the rate for 2021 and
• 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2021.

The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

It is important to note that under the Tax Cuts and Jobs Act, taxpayers cannot claim a miscellaneous itemized deduction for unreimbursed employee travel expenses. Taxpayers also cannot claim a deduction for moving expenses, unless they are members of the Armed Forces on active duty moving under orders to a permanent change of station. For more details see Moving Expenses for Members of the Armed Forces .

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

Taxpayers can use the standard mileage rate but must opt to use it in the first year the car is available for business use. Then, in later years, they can choose either the standard mileage rate or actual expenses. Leased vehicles must use the standard mileage rate method for the entire lease period (including renewals) if the standard mileage rate is chosen.

Notice 22-03 , contains the optional 2022 standard mileage rates, as well as the maximum automobile cost used to calculate the allowance under a fixed and variable rate (FAVR) plan. In addition, the notice provides the maximum fair market value of employer-provided automobiles first made available to employees for personal use in calendar year 2022 for which employers may use the fleet-average valuation rule in or the vehicle cents-per-mile valuation rule.

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Tax season 2023: What exactly is the mileage rate? There's more than one.

Gas prices at the pump took one crazy trip in 2022 – and it's going to add another layer of complexity for those who claim mileage deductions on their 2022 tax returns.

What exactly is the standard IRS mileage rate? Important tip: It's not just one number for 2022 federal income tax returns.

An extremely volatile year for gas prices last year drove the Internal Revenue Service to take the unusual step of increasing some mileage rates for the second half of the year beginning in July. A midyear bump doesn't happen very often. The last time the IRS made such a move was back in 2011.

Cheaper gas slows inflation: Consumer price index report shows fall in gas prices helps inflation slow again in December

Gas expected to get more costly in 2023: Gas prices are down but projected to rise again. How much will gas cost in 2023?

What are the two mileage rates for 2022?

For the 2022 tax year, you're looking at two mileage rates for business use. A rate of 58.5 cents a mile applies to travel from January through June last year, and it's 62.5 cents per mile for trips from July through December.

Just to make things a tad more confusing, the IRS also announced that beginning in January, the standard mileage rate for business use is going up again to 65.5 cents per mile driven for business purposes in 2023. Remember, though, that rate does not apply to your 2022 tax return.

Another good tip: These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.

Who can even take a mileage deduction?

As you're preparing to do your 2022 tax return, keep in mind that getting a tax break for claiming mileage isn't as simple as it used to be .

The IRS business standard mileage rate cannot be used to claim an itemized deduction for unreimbursed employee travel expenses under the Tax Cuts and Jobs Act, which remains in effect through 2025. If you're working for an employer who doesn't reimburse mileage for your travel, you're out of luck.

Taxpayers cannot deduct mileage for their regular moving expenses under the Tax Cuts and Jobs Act of 2017 either.

Taxpayers can claim a deduction for moving expenses if they are members of the armedforces on active duty and are moving under orders to a permanent change of station.

The IRS standard mileage rate is a key benchmark that's used by the federal government and many businesses to reimburse their employees for their out-of-pocket mileage expenses.It's also key at tax time for many, including self-employed individuals, who can claim business mileage on a tax return.

The IRS rate reflects the cost to fill up your tank, as well as other expenses associated with driving for business. The IRS notes: "The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs."

New parents and taxes: 2023 tax season guide for new parents: What to know about the Child Tax Credit and more

Your 2023 tax guide: Are you ready to file your taxes? Here's everything you need to know to file taxes in 2023.

Tax break remains for self-employed

The mileage deduction is often key for those who are running their own businesses.

A self-employed taxpayer who files a Schedule C can use the standard rate to deduct expenses from mileage incurred while doing business.

Besides the standard mileage rate, taxpayers have another option for calculating the deduction – actual expenses.  

It is more complex for taxpayers to break down the actual costs for the deduction than to simply use the standard mileage rate. For example, you’d have to figure out what it costs to operate the car or truck for the portion of miles dedicated to business. That means taking into account the cost of insurance, gas, repairs, tires and other expenses. 

You can only use one method – the standard mileage rate or the business portion of actual expenses – for the same vehicle. 

"Many of my Schedule C clients use the mileage due to its simplicity," said George W. Smith, partner at Andrews Hooper Pavlik PLC in Bloomfield Hills, Michigan. "The only record they need to keep is mileage."

Some clients, he said, still go with actual expenses but that has been decreasing over time.  

Mileage can be used by those who are self-employed people in a variety of fields, he said, as well as those who own rental properties and claim mileage for trips for repairs,  maintenance, or collecting rent.

What's your tax bracket?  What are the 2022 US federal tax brackets? What are the new 2023 tax brackets? Answers here

Before you file your taxes, check these tips: Tax return season 2023: What to know before filing your taxes

Medical mileage can be deducted – sometimes

As for medical mileage, it’s included with medical expenses Schedule A. 

Lower mileage rates apply in different circumstances. 

The IRS rate is 18 cents a mile for the first half of 2022 and 22 cents a mile  for the second half of 2022 for deductible medical or moving expenses. (The medical or moving expense rate remains at 22 cents a mile for 2023.)

Mileage for medical purposes could be deducted if the transportation costs are mainly for – and essential to – your medical care. You can deduct qualifying medical expenses that exceed 7.5% of your adjusted gross income. And you'll have to itemize deductions – instead of taking the standard deduction – to claim medical expenses. Generally, you need a lot of medical expenses to garner any deduction.

An IRS rate of 14 cents per mile for mileage relating to work for charitable organizations remained at one rate throughout 2022 since that rate is set by statute, and it will remain at 14 cents a mile for 2023.

Tax backlog shrinks: IRS tax backlog smaller leading into 2023 tax season than it was in 2022

Tax deadlines for 2023: Tax season 2023 officially started: Here are key deadlines to keep in mind

How prices caused many twists and turns at tax time

Gas prices at the pump shocked drivers from one fill-up to the next throughout much of 2022.

After Russia launched a full-scale invasion of Ukraine in late February of last year , oil prices surged above $100 a barrel for the first time since 2014.

The U.S. national average peaked at $5.034 a gallon on June 16, 2022, according to data from GasBuddy.

In early June, the IRS took a fairly unusual step to make a special adjustment and raise the mileage rate by 4 cents a gallon for business travel during the last six months of 2022 because of the surge in gas prices .

Gas prices pulled back to a national average of $3.053 a gallon by Dec. 26, according to GasBuddy. And so far in 2023, we're seeing some relief but are still not edging below $3 a gallon on average.

The U.S. average was $3.386 a gallon as of Jan. 23, according to GasBuddy, up 9.3 cents from the week earlier and up 29.5 cents from a month earlier.

This year isn't expected to offer a smooth ride for drivers. "It could be expensive,” said Patrick De Haan, head of petroleum analysis at GasBuddy, who predicts that the national average could climb above $4 a gallon as early as May.

"Curveballs are coming from every direction," De Haan said.

More of your 2022 tax season questions answered

• File your taxes early for a chance to double your refund money with Jackson Hewitt
• 1099, W-4, W-2, W-9, 1040: What are these forms used for when filing your taxes?
• What are the 2022 US federal tax brackets? What are the new 2023 tax brackets? Answers here
• 2023 tax season guide for new parents: What to know about the Child Tax Credit, EITC and more
• IRS may owe you from 2020 taxes. Here's why and what you need to do to find out if you're owed
• What is OASDI tax on my paycheck? Here's why you and your employer pay this federal tax
• Do you have to report crypto on taxes? Yes. Here's what you should know about form 8949
• What is a 1098-E form? What you need to know about the student loan interest statement
• Is it better to pay someone to do your taxes or do them yourself? We'll help you decide.
• What is income tax? What to know about how it works, different types and more
• Is Social Security income taxable by the IRS? Here's what you might owe on your benefits
• Companies can deduct full cost of business meals on 2022 tax returns
• Who has to file a tax return:  It's not necessary for everyone. Here are the rules.
• What is capital gains tax in simple terms? A guide to 2023 rates, long-term vs. short-term

Contact Susan Tompor:  [email protected] . Follow her on Twitter  @ tompor . To subscribe, please go to  freep.com/specialoffer.  Read more on  business  and sign up for our  business newsletter .

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Mileage Reimbursement Calculator

You can use this mileage reimbursement calculator to determine the deductible costs associated with running a vehicle for medical, charitable, business, or moving.

You can calculate mileage reimbursement in three simple steps:

• Select your tax year.
• Input the number of miles driven for business, charitable, medical, and/or moving purposes.
• Click on the "Calculate" button to determine the reimbursement amount.

Tax Year   2024 2023 2022 2021 2020 2019 2018 2017 2016 2015

Business Rate (1/1 through 6/30/2022) $ per mile

Business Rate (7/1 through 12/31/2022) $ per mile

Medical / Moving Rate (1/1 through 6/30/2022) $ per mile

Medical / Moving Rate (7/1 through 12/31/2022) $ per mile

Charitable Rate $ per mile

Miles Driven in H1  2022 for Business Purposes  

Miles Driven in H1  2022 for Medical Purposes  

Miles Driven in H2  2022 for Business Purposes  

Miles Driven in H2  2022 for Medical Purposes  

Miles Driven in 2022 for Charitable Purposes  

Understanding Mileage Reimbursement

If you regularly use your personal vehicle for work purposes, you are permitted to deduct the vehicle expenses from your tax return. You have two options available to you when calculating mileage expenses:

• You can keep all your receipts when you pay for any services associated with using your car for work purposes. For example, gas, oil, parking, insurance, lease payments , maintenance, repairs, etc.
• You can simply multiply the number of miles you have driven for work purposes by the IRS standard mileage rate, changes on an annual basis. This approach is referred to as the standard mileage deduction. You can also use this approach to deduct any expenses that you incur while driving for charity, medical, or moving purposes.

The standard mileage rates for 2024 are as follows:

2024 Standard Mileage Rates: IRS Notice 2024-08

IRS Standard Mileage Rates

You may also be interested in our free Lease Mileage Calculator

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• Per Diem Lookup

Travel resources

Per diem look-up, 1 choose a location.

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Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

City Pair airfares

Visit City Pair Program to learn about its competitive, federally-negotiated airline rates for 7,500+ domestic and international cities, equating to over 13,000 city pairs.

• Search for contract fares

Note: All fares are listed one-way and are valid in either direction. Disclaimer - taxes and fees may apply to the final price

Taxes and fees may apply to the final price

Your agency’s authorized travel management system will show the final price, excluding baggage fees. Commercial baggage fees can be found on the Airline information page.

Domestic fares include all existing Federal, State, and local taxes, as well as airport maintenance fees and other administrative fees. Domestic fares do not include fees such as passenger facility charges, segment fees, and passenger security service fees.

International

International fares do not include taxes and fees, but include fuel surcharge fees.

Note for international fares: City codes, such as Washington (WAS), are used for international routes.

Federal travelers should use their authorized travel management system when booking airfare.

• E-Gov Travel Service for civilian agencies.
• Defense Travel System for the Department of Defense.

If these services are not fully implemented, travelers should use these links:

• Travel Management Center for civilian agencies.
• Defense Travel Management Office for the Department of Defense.

GSA lodging programs

Shop for lodging at competitive, often below-market hotel rates negotiated by the federal government.

FedRooms provides federal travelers on official business with FTR compliant hotel rooms for transient and extended stays (up to 29 days). The program uses FEMA and ADA-compliant rooms with flexible booking terms at or below per diem rates. Federal employees should make reservations, including FedRooms reservations, via their travel management service.

Visit GSALodging for more details on FedRooms and for additional programs offering meeting space, long term lodging, and emergency lodging.

Privately owned vehicle (POV) mileage reimbursement rates

GSA has adjusted all POV mileage reimbursement rates effective January 1, 2024.

* Airplane nautical miles (NMs) should be converted into statute miles (SMs) or regular miles when submitting a voucher using the formula (1 NM equals 1.15077945 SMs).

For calculating the mileage difference between airports, please visit the U.S. Department of Transportation's Inter-Airport Distance website.

Plan a trip

Research and prepare for government travel.

Per diem, meals & incidental expenses (M&IE) Passenger transportation (airfare rates, POV rates, etc.) Lodging Conferences/meetings Travel charge card State tax exemption

Services for government agencies

Programs providing commercial travel services.

Travel Category Schedule (Schedule L) E-Gov Travel Service (ETS) Emergency Lodging Services (ELS) Employee relocation

Travel reporting

Federal Travel Regulation Table of contents Chapter 300—General Chapter 301—Temporary Duty (TDY) Travel allowances Chapter 302 - Relocation allowances

2024 Reimbursement Allowances for Mileage & Meals

Here are the latest reimbursement rates for UCLA employees who are traveling on business or hosting an entertainment function where meals and light refreshments are part of doing business:

*When the entire length of a trip is fewer than 24 hours:

• Meals for single-day travel will not be reimbursed unless the travel includes an overnight stay that is verified by a lodging receipt.
• If no receipt is available, the traveler must include a statement with the travel expense voucher explaining why (e.g., the traveler lodged with a friend or relative, stayed overnight at the airport or took alternative transportation requiring the traveler to be away overnight).
• An exception to the overnight-stay requirement may be allowed when a traveler incurs a meal expense in connection with a business meeting (e.g., a working lunch scheduled as an integral part of a meeting or conference).

**When planning an entertainment event, keep in mind:

• A buffet reception — depending on the time of day it is held — is reimbursed at the applicable meal rate. Brunch is reimbursed at the lunch rate.
• The amounts in the chart include the cost of the food and beverages, labor, sales tax, delivery charges and other service fees. If a reception before a meal includes beverages and hors d’oeuvres, the reception and the meal should be treated as a single event when calculating costs.
• The costs of room rental, room setup fees, media rental, decorations, etc., are not included in the per-person costs.
• G-28, Policy & Regulations Governing Travel (PDF)
• BUS-79, Expenditures for Entertainment (PDF)
• Meals & Lodging Expenses
• Mileage & Fuel Expenses
• Guidelines for Business Meals & Entertainment
• Reimbursement Allowances Archive

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Here’s what taxpayers need to know about business related travel deductions

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IRS Tax Tip 2022-104, July 11, 2022

Business travel can be costly. Hotel bills, airfare or train tickets, cab fare, public transportation – it can all add up fast. The good news is business travelers may be able to off-set some of those costs by claiming business travel deductions when they file their taxes.

Here are some details about these valuable deductions that all business travelers should know.

Business travel deductions are available when employees must travel away from their tax home or main place of work for business reasons. The travel period must be substantially longer than an ordinary day's work and a need for sleep or rest to meet the demands the work while away.

Travel expenses must be ordinary and necessary. They can't be lavish, extravagant or for personal purposes.

Employers can deduct travel expenses paid or incurred during a temporary work assignment if the assignment length does not exceed one year.

Travel expenses for conventions are deductible if attendance benefits the business and there are special rules for conventions held outside North America .

Deductible travel expenses while away from home include the costs of:

• Travel by airplane, train, bus or car between your home and your business destination.
• Fares for taxis or other types of transportation between an airport or train station to a hotel, from a hotel to a work location.
• Shipping of baggage and sample or display material between regular and temporary work locations.
• Using a personally owned car for business which can include an increase in mileage rates .
• Lodging and non-entertainment-related meals .
• Dry cleaning and laundry.
• Business calls and communication.
• Tips paid for services related to any of these expenses.
• Other similar ordinary and necessary expenses related to the business travel.

Self-employed or farmers with travel deductions

• Those who are self-employed can deduct travel expenses on  Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) .
• Farmers can use  Schedule F (Form 1040), Profit or Loss From Farming .

Travel deductions for the National Guard or military reserves

National Guard or military reserve servicemembers can claim a deduction for unreimbursed travel expenses paid during the performance of their duty .

Recordkeeping

Well-organized records make it easier to prepare a tax return. Keep records, such as receipts, canceled checks, and other documents that support a deduction.

More information:

• Publication 463, Travel, Gift, and Car Expenses
• IRS updates per diem guidance for business travelers and their employers

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Meal and vehicle rates used to calculate travel expenses for 2023

The rates for 2024  will be available on our website in 2025 . If you are an employer, go to Automobile and motor vehicle allowances .

Meal and vehicle rates for previous years are also available.

The following applies to the 2023 tax year.

To calculate meal and vehicle expenses, you may choose the detailed or simplified method. Your total travel expenses equal the total of the value of travel assistance provided by your employer and the travel expenses incurred by you. Include any travel expenses paid by your employer.

Detailed method – This method allows you to claim the actual amount that you spent. Keep your receipts in case the CRA asks to see them at a later date.

Simplified method – This method uses a flat rate for meals and vehicle expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.

Meal expenses

If you choose the  detailed method  to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent.

If you choose the  simplified method , claim in Canadian or US funds a flat rate of $23 per meal , to a maximum of $69 per day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.

Vehicle expenses

If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for moving expenses or for northern residents deductions during the tax year; or during the 12-month period you choose for medical expenses.

Vehicle expenses include:

• operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs
• ownership expenses such as depreciation, provincial tax, and finance charges

Keep track of the number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Your claim for vehicle expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for moving or medical expenses, or for northern residents deductions.

For example, if you drove 10,000 km during the year, and half of that was related to your move, you can claim half of the total vehicle expenses on your tax return.

Although you do not need to keep detailed receipts for actual expenses if you choose to use the simplified method , the CRA may still ask you to provide some documentation to support your claim. Keep track of the number of kilometres driven during the tax year for your trips relating to moving expenses and northern residents deductions, or the 12-month period you choose for medical expenses. To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the travel begins.

Table of 2023 kilometre rates for the province or territory

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