Mileage / Per Diem 2025
For tax year 2025, new IRS and GSA rates apply for business vehicle use (mileage) and daily travel allowances (per diem).
This page provides a short overview and links to in-depth Accounting Portal articles covering each topic.
Standard Mileage Rate 2025
The IRS has released updated standard mileage rates for 2025, setting the deductible amount per business mile driven.
For complete details and a comparison of the two deduction methods, see:
Standard Mileage vs. Actual Expenses 2025
.
Per Diem Rates 2025–2026
Per diem allowances cover lodging, meals, and incidental expenses during business travel.
GSA has issued the updated 2025–2026 rates, which vary by location and travel period.
For the full list of U.S. cities and special rate areas, visit:
Special Per Diem Rates 2025–2026
.
Reimbursing Employee Travel Expenses
When employers reimburse mileage or per diem, payments must comply with IRS “accountable plan” rules to remain non-taxable.
Detailed guidance and examples are available here:
Reimbursing Employees’ Travel Expenses
.
More Resources
This summary connects you to official 2025 federal mileage and per diem updates and Accounting Portal resources explaining how to apply them for business travel deductions and reimbursements.
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