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December 30, 2025
TO: Heads of Federal Agencies
SUBJECT: Calendar Year (CY) 2026 Privately Owned Vehicle (POV) Mileage Reimbursement Rates and Standard Mileage Rate for Moving Purposes (Relocation Allowances)
This bulletin announces changes to the POV mileage reimbursement rates as determined by the yearly mileage rate study.
Pursuant to 5 U.S.C. § 5707, the U.S. General Services Administration (GSA) is required to prescribe the mileage reimbursement rates for use of privately owned airplanes, privately owned automobiles (POA), and privately owned motorcycles while engaged in official business. As required by statute, GSA sets the POA mileage reimbursement rate as the single standard mileage rate established by the Internal Revenue Service (IRS). GSA sets the POV mileage rate for moving purposes, and the POA rate when a Government-furnished automobile is available and authorized, as the operating cost standards established by the IRS. Additionally, GSA performs annual privately owned airplane and motorcycle mileage reimbursement rate reviews, which may result in rate changes.
This bulletin is effective upon the date of publication and applies to travel and relocation performed on or after January 1, 2026, through December 31, 2026.
For clarification of content, please contact Mr. Alexander Kurien, Deputy Associate Administrator, Office of Government-wide Policy, at 202-495-9628 or travelpolicy@gsa.gov. Please cite FTR Bulletin 26-02.
By delegation of the Administrator of General Services,
/S/
Larry Allen
Associate Administrator
Office of Government-wide Policy
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Rates for Alaska, Hawaii, and U.S. territories and possessions are set by the Department of Defense.
Rates for foreign countries are set by the Department of State.
Rates are available between 10/1/2023 and 09/30/2026.
The End Date of your trip can not occur before the Start Date.
Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.
Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."
Per diem localities with county definitions shall include"all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."
When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.
U.S. General Services Administration