IRS Per Diem Rates 2026–2027: GSA Rates, High-Low Method and Travel Allowances

The IRS special per diem rates for 2026–2027 provide standard daily allowances for business travel expenses, including lodging, meals, and incidental expenses. Employers may use these rates to reimburse employees for qualifying business travel costs, subject to IRS rules.

View the Official GSA Per Diem Rates (FY 2025–2027)

Source: U.S. General Services Administration (GSA)

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 allows employers to use federal per diem rates published by the U.S. General Services Administration (GSA) to substantiate qualifying employee travel expenses instead of tracking actual lodging and meal costs.

Employers may also use the IRS high-low method, which provides simplified rates for high-cost and other locations within the continental United States.

Different rules apply to transportation workers. See our Truck Driver Per Diem in the U.S. guide for the special IRS rates.

IRS High-Low Per Diem Rates for 2026–2027

Effective October 1, 2026, the IRS high-low per diem rates are $329 per day for high-cost localities and $230 per day for other locations within CONUS.

The meals and incidental expenses (M&IE) portion is $86 for high-cost localities and $74 for other locations.

These rates are established in IRS Notice 2026-60 and provide an alternative to using individual GSA locality rates.

FY 2027 GSA Per Diem Rates

Effective October 1, 2026 – September 30, 2027

The General Services Administration (GSA) has updated the federal per diem rates for fiscal year 2027.

The standard lodging allowance increases from $110 to $113 per night, while the standard meals and incidental expenses (M&IE) allowance remains unchanged at $68 per day.

The combined standard per diem rate is therefore $181 per day, compared with $178 in FY 2026.

These standard rates apply to locations within the continental United States (CONUS) that do not have a separately established locality rate.

Higher lodging allowances apply in certain non-standard areas, and these rates may vary depending on the destination and time of year.

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.

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.

Key Points for Businesses and Accountants

• For the first and last day of travel, 75% of the M&IE rate generally applies under federal travel rules.
• 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 qualifying business travel expenses (see IRS Publication 463 – Travel, Gift, and Car Expenses).
• Even when per diem rates are used, employees must keep records of the dates, destination, and business purpose of their travel.

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-book/per-diem-rates

Select the fiscal year (FY 2025, FY 2026, or FY 2027), 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
FY 2027	$113	$68	$181	$68–$92

Sources

• IRS Notice 2026-60 – Special Per Diem Rates for 2026–2027
• GSA Per Diem Rates – FY 2027
• GSA Per Diem Bulletin FTR 27-01
• U.S. General Services Administration – FY 2025 CONUS Per Diem Rates Bulletin (PDF)
• U.S. General Services Administration – FY 2026 CONUS Per Diem Rates Announcement
• Internal Revenue Service – Publication 463: Travel, Gift, and Car Expenses

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 qualifying travel expenses instead of tracking actual costs, subject to IRS requirements.

Where can I find the official IRS per diem tables?

The IRS publishes special per diem rates, including the high-low rates, in its annual notices. Location-specific federal lodging and meal rates are available through the GSA per diem lookup tool.

You can also explore our accounting tools page for calculators and additional financial resources.