Starting on January 1, 2016 the standard mileage rates for the use of a car, van, pickup or panel truck are:

54 cents per mile for business miles driven, down from 57.5 cents in 2015
19 cents per mile driven for medical expenses, down from 23 cents in 2015
14 cents per mile driven in service of charitable organizations

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. This includes depreciation, insurance, repairs, tires, maintenance, gas and oil. The rate for medical and moving purposes is based on variable costs, for example gas and oil. The charitable rate is set by law.