The IRS has set the standard mileage rate for 2019 at 58 cents per mile. This is an increase from 54.5 cents in 2018. Per the IRS announcement, “the standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile.” Employers are not required to pay the IRS mileage rate and can pay a higher or lower rate based on the actual costs for the employee using their vehicle.