The Internal Revenue Service has boosted its deductible mileage rates.

The standard miles rates applies to autos operated for some business, charitable, medical or moving purposes. The change, which started Jan. 1, includes:

• 65.5 cents per mile driven for business use, an increase of 3 cents from the midyear increase
• 22 cents per mile driven for medical or moving purposes for qualified active-duty service members. This is consistent with the increased midyear rate set for the second half of 2022.
• 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.

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The IRS last made an adjustment to the mileage rate in July, boosting the optional standard mileage rate from 58.5 cents per mile to 62.5 cents as the national average price for a gallon of gas topped $5. The agency acknowledged the rare mid-year change was made “in recognition of recent gasoline price increases,” the agency said.

The new rate applies to gasoline and diesel-powered vehicles, as well as electric and hybrid-electric models.

According to the IRS, the standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating a vehicle. The rate for medical and moving purposes is based only on the variable costs.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates, the IRS said.