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Programs & Services > Allowances > Frequently Asked Questions > Mileage Rates

Mileage Rates
Frequently Asked Questions
Updated: 01 October 2014

  1. How are rates determined to pay for business travel (TDY) by privately owned conveyance (POC)?
  2. Why is there a difference between the TDY mileage rate and the MALT rate used for PCS when I have to pay the same amount for gas at the pump in either case?
  3. What is the current mileage rate for using my personal car for temporary duty (TDY)/local travel?
  4. What is the current MALT rate for a DoD civilian employee or uniformed member using a car for PCS/relocation?
  5. Which costs are used in establishing the TDY mileage reimbursement rate?
  6. Is there a mileage reimbursement rate per kilometer?
  7. Which MALT rate is used for computing reimbursement for a uniformed member when PCS travel includes TDY en route?
  8. What is the mileage rate for transporting a mobile home or boat under PCS orders?
  9. Explain the mileage allowance rates when picking up/delivery a POV en route to/from the VPC or while still assigned to the old/new PDS?

1.  How are rates determined to pay for business travel (TDY) by privately owned conveyance (POC)?

The Internal Revenue Service (IRS) establishes a tax ceiling on reimbursement for business travel by car.  The General Services Administration (GSA) then sets the mileage reimbursement rate(s) for Federal employees and uniformed members at or below that ceiling.  On and after 1 January 2014, GSA has set the rate for business travel (TDY) at $0.56/mile.  The IRS ordinarily updates the mileage rates once in each calendar year; however, on occasion a special adjustment has been made within the year in recognition of changed costs.

2.  Why is there a difference between the TDY mileage rate and the MALT rate used for PCS when I have to pay the same amount for gas at the pump in either case?

Monetary Allowance in Lieu of Transportation (MALT) (also called the PCS mileage rate) w as never intended to reimburse all the costs of operating a car.  The MALT rate is a payment for POC travel performed by an eligible traveler based on the official distance between authorized locations.  It is a payment in lieu of providing transportation on a commercial carrier.

The TDY mileage rates consider the fixed and variable costs to operate a car (gasoline, insurance, wear and tear, etc.) and are intended to reimburse the average expense of using a POC for the official Gov’t travel.

3.  What is the current mileage rate for using my personal car for temporary duty (TDY)/local travel?

This question is harder to answer than it sounds.   The availability of Gov’t vehicles affects the mileage rates.  For both uniformed personnel and DoD civilian personnel, there are some rules dealing with privately owned conveyance (POC) use if travel by POC is not in the Gov’t’s interest (namely limits on payment).

The table below shows the basic TDY mileage rates for the three POC types for which the Gov’t provides a mileage allowance. Again, remember Gov’t vehicle availability impacts the limitation on reimbursement if POC use is not in the Gov’t’s interest.

Current Local and TDY Travel Mileage Rates

POC

Rate Per Mile

Effective Date

Airplane

$1.31

1 Jan 2014

Automobile (if no Gov’t owned vehicle is available)

$0.56

1 Jan 2014

Motorcycle

$0.53

1 Jan 2014

Other Mileage Rate. Applies when:

1. A POC is used instead of a Gov’t furnished vehicle (if a Gov’t vehicle is available) when Gov’t furnished vehicle use is to the Gov’t’s advantage;

2. Inactive Duty Training location outside normal commute IAW JTR, par. 7395 ;

3.  Disciplinary action travel IAW par. 7620; and

4.  Medical travel IAW pars. 7095 and 7105.

$0.235

1 Jan 2014

4.  What is the current MALT rate for a DoD civilian employee or uniformed member using a car for PCS/relocation?

The MALT rate is $.235/mile/authorized POC (as of 1 January 2014) applicable to all eligible travelers and their respective dependents .  The MALT amount for authorized POC use during official PCS travel is determined by the official distance for which MALT may be paid under the circumstances (IAW the applicable provisions of the JTR ).  The number of travelers in the POC has no bearing on the amount paid in MALT.

The rules for payment for the use of three or more cars for uniformed members and their dependents are in JTR, par. 5154-B , and for DoD civilian employees and their dependents in JTR, par. 5604-B .

5.  Which costs are used in establishing the TDY mileage reimbursement rate?

Our understanding of the GSA methodology is that the TDY mileage reimbursement allowance is based on several factors:

a.  Depreciation of original vehicle cost;

b.  Gasoline and oil (excluding tax);

c.  Maintenance, accessories, parts and tires;

d.  Insurance, and;

e.  State and Federal tax.

A nationwide survey of vehicle costs is conducted by a private sector consulting firm under contract to the IRS.  GSA must, by law (5 USC 5707(a)(2)(A)(i)) also study the costs and then establish a rate not to exceed the IRS standard mileage rate.  Any additional information should be requested from the IRS or from GSA.

6.  Is there a mileage reimbursement rate per kilometer?

There is no mileage reimbursement rate per kilometer or authority for anyone to set or use such a rate.  Use the following instructions to convert kilometers to miles.

One kilometer = .62 mile.  
Multiply the number of kilometers times .62 to give the equivalent number of miles.  
The equation for this would be Kilometers x .62 = Miles.
Example: To convert 84 kilometers to miles, multiply 84 km times .62 which equals 52 miles.  The equation for this would be 84 km x .62 = 52 miles.

7.  Which MALT rate is used for computing reimbursement for a uniformed member when PCS travel includes TDY en route?

All POC travel on a PCS order (from old permanent duty station (PDS) to TDY station, between TDY stations, and from TDY station to new PDS) is paid by the MALT rate and using the official distance determined from the Defense Table of Official Distances (DTOD).  The traveler is paid the standard MALT rate for each POC for which reimbursement is authorized.  The rate does not vary based on the number of occupants.

8.  What is the mileage rate for transporting a mobile home or boat under PCS orders?

The member's mileage reimbursement varies depending on the transportation methods.  The automobile mileage rate applies if a self-propelled mobile home is driven overland or over water for the official distance between the authorized points.  The official distance is determined by the DTOD.

If transported as a personally procured move (PPM) or moved by overland towing, reimbursement is limited to actual transportation costs.

For a civilian employee, a mobile home towed POC, other than a commercial transporter - the PCS MALT rate plus $0.11 cents is authorized for the official distance between the authorized points determined by the DTOD.

If transported as a PPM, reimbursement is limited to actual transportation cost.

9.  Explain the mileage allowance rates when picking up/ delivering a POV en route to/from the VPC or while still assigned to the old/new PDS?

PCS MALT Plus is authorized for an eligible member or dependent en route to the VPC for the PCS travel between the authorized points.  The a utomobile mileage rate is paid for one round-trip between the old/new PDS and VPC official distance determined by DTOD when POV pick-up or delivery is separate from the PCS travel.

PCS MALT reimbursement for an eligible civilian employee is authorized for one-way travel for the official distance determined by DTOD when the POV pick-up or delivery is separate from the PCS travel.  Actual one-way transportation cost is reimbursed not to exceed the one-way MALT rate between the old or new PDS and the VPC.

The rate does not vary based on the number of occupants.

 

     
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