Current and Past Allowable Mileage Rates

Below are the current and past allowable mileage rates for various types of vehicles. These rates are set according to IRS rules and can vary annually.

Employee-Owned Automobiles

2026 72.5 cents per mile, increase effective 1/1/2026
2025 70 cents per mile, increase effective 1/1/2025
2024 67 cents per mile, increase effective 1/1/2024

Privately Owned Motorcycles

Privately owned motorcycles are not authorized for use on UCI business.

Employee-Owned Automobiles Used for Move or Relocation*

2026 20.5 cents per mile, effective 1/1/2026
2025 21 cents per mile, unchanged from previous year
2024 21 cents per mile, effective 1/1/2024

* For eligible employees only. Reimbursements for moving/relocation related expenses including mileage are considered taxable wage income after January 1, 2018.