How many cents per mile can you claim for income tax as business mileage. The mileage rate that the IRS allows as a standard mileage rate is established each year at the end of the year for the following tax year. This mileage rate is usually increased or decreased each year based on economic factors such as gasoline vehicle values and other related cost associated with the maintenance of the average vehicle per year. In 2009 the cents per mile rate is 55½ cents per mile for business use and 14½ cents per mile for medical and charity mileage.