Claims arrive late. A trip driven in November is often claimed in January, and a claim for a whole quarter's driving sometimes arrives after the year has closed. The rule is simple and often missed: the trip is reimbursed at the rate in force on the day it was driven, so 2025 trips are worked at the 2025 rate however late the claim. This page is for the owner reimbursing 2025 mileage in 2026: the 2025 rate with its source, the arithmetic, and the timing rule that decides whether a late claim still sits inside an accountable plan. The travel expense report tool on this site takes a rate per date.
The 2025 mileage reimbursement rate
The IRS standard mileage rate for business use was 70 cents per mile for 2025, for the whole year; the IRS page linked below lists it alongside the current rates. A 2025 trip claimed in 2026 is reimbursed at 70 cents, not at the 2026 rate, and the claim should say which rate it used.
Working the claim
Miles from the log for each trip, multiplied by 70 cents, plus tolls and parking at cost on their own lines. If the log was kept at the time, the late claim is a matter of arithmetic; if it was not, the employer is being asked to reimburse a reconstruction, and the policy should say whether it will.
The timing rule for late claims
Under the accountable plan regulations an expense substantiated to the payor within 60 days after it is paid or incurred is treated as substantiated within a reasonable period of time. A claim that arrives much later is not automatically outside the plan, but the safe harbour is gone and the employer has to be satisfied the timing was reasonable in the circumstances. The 26 CFR 1.62-2 page linked below is the source. The practical answer is a policy deadline, drafted with the expense policy builder here, so that late claims are the exception the policy already handles.
Why the year matters for the books
A 2025 trip reimbursed in 2026 is a 2026 payment of a 2025 expense, and the accountant may want it recorded against the period the travel happened. Keep the trip dates on the claim and the reimbursement date on the payment so the books can place it either way.
Keeping the record straight
The travel expense report tool on this site takes the rate for the trip's date so a mixed claim works itself out; PerDiemDesk Pro, at $4 per month for the whole team, keeps each claim against the person and the period it belongs to and exports it for the books.
Questions people ask about 2025 mileage rate
What was the 2025 mileage rate for business?
70 cents per mile, for the whole of 2025, per the IRS.
Can I pay a 2025 trip at the 2026 rate to keep it simple?
The reimbursement is worked at the rate in force when the trip was driven; paying more than that makes the excess wages. Use the 2025 rate for 2025 trips.
How late is too late for a mileage reimbursement 2025 claim?
Within 60 days of the trip is the regulatory safe harbour; beyond that, the employer has to judge whether the timing was reasonable, and a policy deadline settles it in advance.