Per Diem Rates 2026: GSA Standard and IRS High-Low Rates

Last updated November 5, 2026 · Written by the EIN Registration filing team

The GSA standard per diem rate is $113 for lodging and $68 for meals and incidentals for travel from October 1, 2026. For travel from October 1, 2025 to September 30, 2026 it was $110 and $68. These apply across the continental U.S. wherever a city does not have its own higher rate. Businesses can use the simpler IRS high-low rates instead: $329 or $230 a day from October 1, 2026.

GSA standard per diem rates

Federal fiscal year	Travel dates	Lodging	Meals and incidentals
2027	October 1, 2026 to September 30, 2027	$113	$68
2026	October 1, 2025 to September 30, 2026	$110	$68

Higher-cost cities have their own rates, with meals and incidentals from $68 to $92 a day in both years. Look up a city or ZIP code in GSA’s per diem lookup. The standard $68 splits into $16 breakfast, $19 lunch, $28 dinner and $5 incidentals. The first and last day of a trip pay 75%, which is $51 at the standard rate.

IRS high-low rates

Travel dates	High-cost locality	Other locality	Meal portion
From October 1, 2026	$329	$230	$86 high, $74 other
October 1, 2025 to September 30, 2026	$319	$225	$86 high, $74 other

The high-low method lets a business pay one of two daily amounts instead of looking up each city. The IRS notice lists which places count as high-cost. Transportation industry workers have their own meal and incidental rate of $80 a day in the continental U.S. and $86 outside it, and the incidentals-only rate is $5 a day.

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Using per diem in your business

Employers can reimburse employees at or below the per diem rate without receipts for each meal, as long as the time, place and business purpose of the travel are recorded.
Self-employed people can use the meals and incidentals rate, but must deduct the actual cost of lodging.
Meals are generally 50% deductible, including the meal part of a per diem.

Driving instead? See the 2026 IRS mileage rate.

Quick answers

What is the standard per diem rate for 2026?

The GSA standard rate for the continental U.S. is $113 for lodging and $68 for meals and incidentals from October 1, 2026. From October 1, 2025 to September 30, 2026 it was $110 for lodging and $68 for meals and incidentals. Many cities have higher rates.

Why do per diem rates change in October?

Federal per diem rates follow the government's fiscal year, which starts on October 1. So fiscal 2027 rates already apply to travel from October 1, 2026.

What are the IRS high-low rates?

A simpler option for businesses: from October 1, 2026, $329 a day for high-cost localities and $230 elsewhere in the continental U.S. Before that it was $319 and $225. Of those amounts, $86 and $74 count as meals.

Can a self-employed person use per diem rates?

For meals and incidentals, yes. For lodging, no: a self-employed person deducts the actual cost of the hotel. The IRS explains this in Publication 463.

Are meals fully deductible?

Generally not. Business meals, including the meal part of a per diem, are usually 50% deductible. The IRS rules list the exceptions.

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Sources

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