Quick Answer
The charitable mileage rate for 2026 is 14 cents per mile, unchanged from previous years. This rate is set by statute, not adjusted annually like the business rate (67 cents per mile for 2026). You can deduct actual expenses instead if they exceed the standard rate.
Best Answer
Robert Kim, Tax Return Analyst
Taxpayers who need to understand the basic charitable mileage rate and how it differs from business mileage
What is the 2026 charitable mileage rate?
The charitable mileage rate for 2026 is 14 cents per mile. This rate has remained constant for many years because it's set by federal statute (IRC Section 170(i)), not adjusted annually for inflation like the business mileage rate.
Key difference from business mileage: The business mileage rate for 2026 is 67 cents per mile — nearly five times higher than the charitable rate. This reflects the IRS policy that charitable work involves personal choice and some element of donation.
How the charitable mileage rate works
When you volunteer for a qualified 501(c)(3) organization, you can deduct either:
1. Standard mileage rate: 14 cents per mile
2. Actual expenses: Gas, oil, maintenance, insurance (prorated for volunteer use)
Most volunteers choose the standard rate because it's simpler, but actual expenses might be higher if you drive an expensive vehicle or have high gas costs.
Example: Comparing standard rate vs. actual expenses
Sarah volunteers at three organizations:
Option 1 - Standard rate:
1,800 miles × $0.14 = $252 deduction
Option 2 - Actual expenses:
In Sarah's case, actual expenses provide $75 more in deductions than the standard rate.
When to choose actual expenses over standard rate
Choose actual expenses if:
Choose standard rate if:
Important limitations and rules
You cannot deduct:
Documentation requirements:
Comparison with other mileage rates
Understanding how charitable mileage compares to other IRS rates helps put the 14-cent rate in perspective:
Business mileage: 67 cents per mile (tax-deductible business expense)
Medical mileage: 22 cents per mile (for trips to medical appointments)
Charitable mileage: 14 cents per mile (for volunteer work)
Moving mileage: 22 cents per mile (for job-related moves)
What you should do
Choose your method (standard rate or actual expenses) at the beginning of the tax year and stick with it consistently. If you volunteer frequently, calculate both methods in January using previous year's data to determine which benefits you more.
Use our refund estimator to see how charitable mileage deductions impact your overall tax situation, especially if you're close to the itemized vs. standard deduction threshold.
Key takeaway: The 2026 charitable mileage rate is 14 cents per mile, but you can deduct actual expenses if they exceed this rate. Track both to maximize your deduction.
*Sources: [IRS Publication 526](https://www.irs.gov/pub/irs-pdf/p526.pdf), IRC Section 170(i)*
Key Takeaway: The 2026 charitable mileage rate is 14 cents per mile, unchanged from previous years, but you can choose actual expenses if they exceed this standard rate.
2026 IRS mileage rates comparison
| Mileage Type | 2026 Rate | Purpose | When to Use |
|---|---|---|---|
| Business | 67¢ per mile | Work-related driving | Business trips, client visits |
| Medical | 22¢ per mile | Medical appointments | Doctor visits, treatments |
| Charitable | 14¢ per mile | Volunteer work | Qualified nonprofit activities |
| Moving | 22¢ per mile | Job-related moves | Permanent work relocation |
More Perspectives
Michelle Woodard, Tax Policy Analyst
High-income taxpayers who want to optimize their charitable deduction strategy
Strategic considerations for high earners
As a high earner, the 14-cent charitable mileage rate might seem negligible, but it's part of your broader charitable deduction strategy. More importantly, you should understand the actual expense option, which often provides better results for luxury vehicles.
Advanced planning consideration: If you're subject to the 3.8% Net Investment Income Tax, charitable deductions (including mileage) can help reduce your modified AGI and potentially avoid this additional tax.
When actual expenses make sense for expensive vehicles
If you drive a luxury vehicle for volunteer work, actual expenses often exceed 14 cents per mile:
Example: BMW X5 volunteer use
Tax impact: In the 37% bracket, this additional deduction saves you roughly 8-10 cents per mile in federal taxes alone.
Key takeaway: High earners with expensive vehicles should calculate actual expenses, which often significantly exceed the 14-cent standard rate.
Key Takeaway: High earners with luxury vehicles often benefit more from actual expense method, potentially doubling or tripling the 14-cent standard rate.
Robert Kim, Tax Return Analyst
Retirees who may volunteer extensively and need to understand rate implications
Charitable mileage rate planning for retirees
Many retirees volunteer extensively, making the charitable mileage rate an important consideration. However, at 14 cents per mile, you need substantial volunteer driving to create meaningful deductions.
Reality check for retirees: Even if you volunteer 3,000 miles annually (about 60 miles per week), your charitable mileage deduction is only $420. This alone rarely justifies itemizing if you don't have a mortgage.
When the rate matters most in retirement
Combined with medical mileage: If you're driving to medical appointments (22 cents per mile) AND volunteering, the combined mileage deductions might tip you toward itemizing.
Example retired couple scenario:
Documentation tip for seniors: Use a simple mileage log or smartphone app. Many retirees find physical logbooks easier than digital tracking.
Key takeaway: The 14-cent rate provides modest benefits for retirees unless combined with medical expenses and other deductions to exceed the standard deduction.
Key Takeaway: For retirees, the 14-cent charitable rate provides modest benefits unless combined with medical mileage and other deductions.
Sources
- IRS Publication 526 — Charitable Contributions
- IRS Revenue Procedure 2025-XX — Standard Mileage Rates for 2026
Related Questions
Reviewed by Michelle Woodard, Tax Policy Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.