In Notice 2025-54, the IRS released the per diem reimbursement rates that will apply effective October 1, 2025 (or, optionally, January 1, 2026). The per diem reimbursement rate is $319 for high-cost areas and $225 for low-cost areas, both unchanged from 2024.

The special meals and incidental expense (M&IE) rates for taxpayers in the transportation industry are $80 (unchanged) for any locality of travel in the continental United States (CONUS) and $86 (unchanged) for any locality of travel outside the continental United States (OCONUS). (See Revenue Procedure 2019-48.)

Note that transportation between places of lodging or business and places where meals are taken, and the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings, are no longer included in incidental expenses.

The per diem rates for each locality of travel in CONUS can be found on the General Services Administration website. Per diem rates for travel OCONUS are available on the US Department of Defense website. Foreign per diem rates can be found on the US Department of State website.

For the localities considered high-cost, effective October 1, 2025, see the PDF attachment below.