Special Per Diem Rates 2025–2026: Official GSA Rates for U.S. Business Travel
IRS Special Per Diem Rates for 2025–2026
The IRS special per diem rates for 2025–2026 determine the daily allowance for business travel expenses including lodging, meals, and incidental expenses. These rates are used by businesses and employers to reimburse employees for travel costs.
What Are Per Diem Rates
Per diem, meaning “per day,” refers to the daily allowance set by the U.S. General Services Administration (GSA) to cover lodging, meals, and incidental expenses (M&IE) during official travel within the continental United States (CONUS).
These rates are used by federal employees, government contractors, and many private companies that align travel reimbursement policies with federal benchmarks.
IRS Special Per Diem Method
The IRS special per diem method allows employers to use the federal per diem rates published by the U.S. General Services Administration (GSA) to substantiate employee travel expenses instead of tracking actual costs.
FY 2025 GSA Per Diem Rates
Effective October 1, 2024 – September 30, 2025
According to the official GSA release (GSA.gov, August 2024), the FY 2025 rates are:
- Standard Lodging Rate: $110 per night
- Standard Meals & Incidental Expenses (M&IE): $68 per day
- Total Standard Per Diem: $178 per day
For Non-Standard Areas (NSAs) – higher-cost regions – the M&IE range is $68 to $92 per day, depending on location and season.
Example: In New York City, the maximum lodging allowance can reach $342 per night, depending on the month.
FY 2026 GSA Per Diem Rates
Effective October 1, 2025 – September 30, 2026
As announced by GSA in August 2025 (GSA.gov, August 2025), FY 2026 per diem rates remain unchanged from FY 2025:
- Standard Lodging Rate: $110
- Standard M&IE Rate: $68
- NSA M&IE Range: $68–$92
This means both federal travelers and private businesses can plan FY 2026 budgets using the same per diem structure as FY 2025.
Key Points for Businesses and Accountants
- For the first and last day of travel, only 75% of the M&IE rate applies.
- When using GSA per diem rates, receipts for meals are generally not required if the per diem method is used.
- The IRS recognizes GSA per diem rates as valid substantiation for business travel expenses (see IRS Publication 463 – Travel, Gift, and Car Expenses).
How to Check Local Per Diem Rates
To find rates for a specific city or ZIP code, use the official GSA lookup tool:
https://www.gsa.gov/travel/plan-a-trip/per-diem-rates
Select the fiscal year (FY 2025 or FY 2026), the state, and the city or ZIP code to view detailed lodging and M&IE allowances.
Summary Table
| Fiscal Year | Standard Lodging | M&IE | Total (Standard Area) | NSA M&IE Range |
|---|---|---|---|---|
| FY 2025 | $110 | $68 | $178 | $68–$92 |
| FY 2026 | $110 | $68 | $178 | $68–$92 |
Sources
Frequently Asked Questions
What are the IRS special per diem rates?
The IRS special per diem rates are standard daily allowances used to reimburse employees for travel expenses such as lodging, meals, and incidental costs.
Who can use the special per diem rates?
Businesses and employers can use the special per diem method to reimburse employees for travel expenses instead of tracking actual costs.
Where can I find the official IRS per diem tables?
The official per diem tables are published by the IRS and provide daily allowance amounts for lodging and meals for different locations.
You can also explore our accounting tools page for calculators and additional financial resources.
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