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Beginning on Jan. 1, 2016, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 54 cents per mile for business miles driven, down from 57.5 cents for 2015. 19 cents per mile driven for medical or moving purposes, down from 23 cents for 2015.
The cents-per-mile rule is based on the IRS standard mileage rate. For 2008, the standard mileage rate is 58.5 cents a mile. Employees must either reimburse the employer at this rate for all personal miles driven in an employer-provided vehicle, or the value will be added to the employees taxable income.