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Per Capita Apportionment rate for 2023 is set at $37.50 as follows:

PTCA per capita  -  $22.15 (an increase of $0.13)

Synod per capita -  $5.50 (no change)

PC(USA) per capita -  $9.85 (an increase of $0.87)

2023 Mileage Rates


Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.

  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.

  • 22 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, consistent with the increased midyear rate set for the second half of 2022.


These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.

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