The amount of the IRS-set mileage rate for business driving in 2023 is 65.5¢ per mile, or 3¢ per mile higher than the rate for the second half of 2022. The rate may be used whether the vehicle is owned or leased. The rate may also be used to reimburse employees tax free for business driving in their personal vehicles under an accountable plan. #IdeaoftheDay