Medical Mileage: The 2025 Rate for Trips to Care
Published November 6, 2026
Trips to a doctor, a clinic, or a pharmacy add up. The IRS lets you count the cost of driving to get medical care as a medical expense, within limits. For 2025, the standard medical mileage rate is 21 cents a mile. This guide explains that rate, which trips count, the parking and tolls you can add, and where the amount goes on your return. It is general information. It is not advice about your return.
The 2025 rate
IRS Notice 2025-5 gives the optional standard mileage rates for 2025. The rate for use of an automobile for medical care is 21 cents per mile. The notice says this rate is unchanged from 2024. Publication 502 (2025) says that if you do not want to use your actual car expenses, you can use the standard medical mileage rate of 21 cents a mile.
Do not confuse this with the business rate. Notice 2025-5 sets a separate business rate for 2025 of 70 cents per mile. The two rates are used for different purposes.
Which trips count
Publication 502 says medical expenses include the amounts you pay for transportation to get medical care. It lists examples such as bus, taxi, train, or plane fares, and ambulance service. The trip must be for medical care for you, your spouse, or your dependent.
Publication 502 also covers longer trips. You can include the transportation cost of a trip to another city if the trip is primarily for and essential to receiving medical services. It also says lodging on that trip can count, up to $50 for each night for each person, under the rules in the publication.
If you drive a child or another dependent to get care, the trip can count toward that person's medical expenses. Publication 502 also lists the transportation expenses of a parent who must go with a child who needs medical care.
Two ways to figure car costs
You can use your actual car costs or the standard medical mileage rate. Publication 502 gives an example. In 2025 a person drove 2,800 miles for medical reasons. They spent $400 on gas, $30 on oil, and $100 on tolls and parking. Their actual costs total $530. Using the standard rate, 2,800 miles at 21 cents is $588. Adding the $100 for tolls and parking gives $688. Publication 502 says the $688 is the larger figure, so that is the amount to include.
Parking and tolls can be added whether you use actual costs or the standard rate. Figure both ways and use the larger total.
Where the amount goes
Medical expenses go on Schedule A (Form 1040), so you must itemize to deduct them. Publication 502 says you can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income. Your mileage and parking count toward that total with the other medical amounts you paid, because Publication 502 treats transportation to get care as a medical expense. Our guide to medical expenses and the 7.5% limit explains that test. Our guide to the standard deduction or itemizing explains when Schedule A makes sense.
Keep a record of each trip
Keep a record of the date of each trip, where you went, the miles, and the reason for the trip. Keep the receipts for parking and tolls. If you also drive for work, our guide to mileage and expense records for gig drivers covers how to separate business miles from medical miles.
Upload your documents and answer a few simple questions. Your preparer reviews every deduction and credit and lets you know when your return is ready to sign.
Sources: Sources: IRS, Notice 2025-5, 2025 Standard Mileage Rates (https://www.irs.gov/pub/irs-drop/n-25-05.pdf); IRS, Publication 502 (2025), Medical and Dental Expenses (https://www.irs.gov/pub/irs-pdf/p502.pdf) This is general information, not advice about your specific return.
