Per Diem AtlasU.S. per diem rate directory

Independent reference using GSA dataFY2026 & FY2027 · Contiguous United States

Privately owned vehicles · GSA Bulletin FTR 26-03 (July 27, 2026)

Federal mileage reimbursement rates

The GSA rates per mile for official travel in a privately owned automobile, motorcycle or airplane, with the IRS standard mileage rates used by employers and taxpayers. Rates apply by calendar year, not by the October–September per diem fiscal year.

Rates from Jul 1, 2026

Privately owned automobile
$0.76 per mileWhen a car was authorized, or no government car was authorized or available. $0.725 from Jan 1, 2026 to Jun 30, 2026.
Government car was available
$0.235 per mileAuthorized and available, but you chose to drive your own automobile ($0.205 earlier in 2026).
Motorcycle
$0.74 per mile$0.705 from January 1 to June 30, 2026.
Privately owned airplane
$1.935 per mileStatute miles: 1 nautical mile = 1.15077945 statute miles. $1.78 earlier in 2026.
IRS business standard mileage rate
$0.76 per mileIRS Announcement 2026-11, 2026-29 I.R.B.; medical and moving $0.235, charitable $0.14.

Why the rate changed on July 1, 2026

GSA must set the privately owned automobile rate at the IRS single standard mileage rate. The IRS raised that rate from 72.5 to 76 cents for the second half of 2026 (Announcement 2026-11, modifying Notice 2026-10). GSA Bulletin FTR 26-03, published July 27, 2026, applies the new figures to travel performed on or after July 1, 2026 and cancels FTR 26-02 from that date. GSA reviewed the motorcycle and airplane rates at the same time.

Rates for travel in calendar year 2027 had not been published when this page was reviewed. A trip that begins in 2027 should not use a 2026 rate.

What the current automobile rate pays

Reimbursement at the GSA rates in effect from Jul 1, 2026
Official milesOwn automobileGov’t car was availableMotorcycle
100 miles$76.00$23.50$74.00
250 miles$190.00$58.75$185.00
500 miles$380.00$117.50$370.00

Miles × rate, rounded to the cent. If the personal vehicle was not the authorized method, reimbursement is limited to the constructive cost of the authorized method (FTR §301-10.305).

What the mileage allowance includes

FTR §301-10.302, as revised December 8, 2025
Reimbursable in addition to mileageAlready included in the per-mile rate
Parking fees; ferry fees; bridge, road and tunnel fees; aircraft parking, landing and tie-down feesFuel, repairs, depreciation, replacements, oil, antifreeze, towing, insurance, state and federal taxes

When two or more employees share the same personal vehicle on the same trip, mileage is paid to only one of them; passengers’ contributions do not reduce it (FTR §301-10.303). Parking at an airport or other common-carrier terminal may be limited to the cost of a taxi or rideshare to and from the terminal (FTR §301-10.304).

GSA POV mileage rates by effective date

Per statute mile. Each row applies until the day before the next row’s effective date.
PeriodAutomobileAutomobile, gov’t car availableMotorcycleAirplane
Jul 1, 2026 – Dec 31, 2026$0.76$0.235$0.74$1.935
Jan 1, 2026 – Jun 30, 2026$0.725$0.205$0.705$1.78
Jan 1, 2025 – Dec 31, 2025$0.70$0.21$0.68$1.75
Jan 1, 2024 – Dec 31, 2024$0.67$0.21$0.65$1.76
Jan 1, 2023 – Dec 31, 2023$0.655$0.22$0.635$1.74
Jul 1, 2022 – Dec 31, 2022$0.625$0.22$0.605$1.81
Jan 1, 2022 – Jun 30, 2022$0.585$0.18$0.565$1.515
Jan 1, 2021 – Dec 31, 2021$0.56$0.16$0.54$1.26
Jan 1, 2020 – Dec 31, 2020$0.575$0.17$0.545$1.27
Jan 1, 2019 – Dec 31, 2019$0.58$0.20$0.55$1.26
Jan 1, 2018 – Dec 31, 2018$0.545$0.18$0.515$1.21
Jan 1, 2017 – Dec 31, 2017$0.535$0.17$0.505$1.15

GSA’s standard mileage rate for relocation (moving) is $0.235 from July 1, 2026 and $0.205 from January 1 to June 30, 2026.

IRS standard mileage rates

The IRS rates are an optional way to substantiate the cost of operating an automobile for tax purposes, for example when an employer reimburses business mileage under an accountable plan. They are not federal travel reimbursement rates, although the automobile figure is shared by law.

Dollars per mile
PeriodBusinessMedical or moving*Charitable
Jul 1, 2026 – Dec 31, 2026$0.76$0.235$0.14
Jan 1, 2026 – Jun 30, 2026$0.725$0.205$0.14
Jan 1, 2025 – Dec 31, 2025$0.70$0.21$0.14
Jan 1, 2024 – Dec 31, 2024$0.67$0.21$0.14
Jan 1, 2023 – Dec 31, 2023$0.655$0.22$0.14
Jul 1, 2022 – Dec 31, 2022$0.625$0.22$0.14
Jan 1, 2022 – Jun 30, 2022$0.585$0.18$0.14

*Moving applies only to qualifying active-duty members of the Armed Forces. The charitable rate is fixed by statute.

Sources