The Internal Revenue Service (IRS) establishes mileage rates for business travel by car. The IRS ordinarily updates the mileage rates once in each calendar year; however, on occasion a special adjustment has been made within the year due to changed costs
GSA must, by law (5 USC 5707(a)(1)) adopt a rate equal to the IRS standard mileage rate as the reimbursement rate for privately owned automobiles for Federal employees and uniformed members. Any additional information should be requested from the IRS or from GSA.
On and after 1 January 2017, GSA has set the rate for business travel (TDY) at $0.535/mile.
Monetary Allowance in Lieu of Transportation (MALT) used for PCS travel was never intended to reimburse all the costs of operating a car. The MALT rate is a payment for POV travel performed by an eligible traveler based on the official distance between authorized locations. The rate includes all the authorized travelers traveling in the vehicle. 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 vehicle (gasoline, insurance, wear and tear, etc.) and are intended to reimburse the average expense of using a POV for the official Gov't 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 vehicle (POV) use if travel by POV is not in the Gov't's interest (namely limits on payment).
The table below shows the basic TDY mileage rates for the three POV types for which the Gov't provides a mileage allowance. Again, remember Gov't vehicle availability impacts the limitation on reimbursement if POV use is not in the Gov't's interest.
Current Local and TDY Travel Mileage Rates
Rate Per Mile
1 Jan 2017
Automobile (if no Gov't owned vehicle is available)
1 Jan 2017
1 Jan 2017
Other Mileage Rate. Applies when:
1. A POV 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. 032304;
3. Disciplinary action travel IAW par. 030706; and
4. Medical travel IAW pars. 033007 and 033201.
The MALT rate is $.17/mile/authorized POV (as of 1 January 2017) applicable to all eligible travelers and their respective dependents. The MALT amount for authorized POV 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 POV 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.
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.
All POV 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 POV for which reimbursement is authorized. The rate does not vary based on the number of occupants.
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 POV, 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.
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 automobile 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.