Updated October 29, 2026. Quick answer: The IRS high-low per diem rates for the 2025 to 2026 period are $319 a day for travel to a high-cost locality and $225 a day for any other locality in the continental United States, from Notice 2025-54. Of those totals, $86 and $74 are treated as paid for meals. The IRS published the notice, so this is an announced number, not an estimate, and it covers travel from October 1, 2025.
The rates
| Rate | Amount | Note |
|---|---|---|
| High-cost locality, total per day | $319 | Of which treated as meals: $86 |
| Any other CONUS locality, total per day | $225 | Of which treated as meals: $74 |
| Transportation industry, meal and incidental rate | $80 CONUS, $86 OCONUS | Special rates |
| Incidental expenses only | $5 per day | Any CONUS or OCONUS locality |
The notice states: “For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2024-68 (the per diem substantiation method) are $319 for travel to any high-cost locality and $225 for travel to any other locality within CONUS.” “The amount of the $319 high rate and $225 low rate that is treated as paid for meals for purposes of § 274(n) is $86 for travel to any high-cost locality and $74 for travel to any other locality within CONUS.”
What counts as high-cost
The notice sets a test and then lists the places: “The following localities have a federal per diem rate of $272 or more, and are high-cost localities for the specified portion of the calendar year:”. The list is in section 5 of the notice. This page does not reproduce it, because some localities are high-cost only for part of the year.
The other special rates in the same notice
For taxpayers in the transportation industry, the special rates for meals and incidental expenses “are $80 for any locality of travel in the continental United States (CONUS) and $86 for any locality of travel outside the continental United States (OCONUS).” “The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day.”
When it takes effect
“This notice is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1, 2025, for travel away from home on or after October 1, 2025.” It replaces the earlier notice: “Notice 2024-68 is superseded.” The next notice, Notice 2026-60, says “Notice 2025-54 is superseded.” and takes effect for allowances paid “on or after October 1, 2026, for travel away from home on or after October 1, 2026”, with “transition rules for the last 3 months of calendar year 2026”. That notice is covered on the 2027 IRS high-low per diem page.
Common mistakes
- Using the federal GSA rate and the IRS high-low rate interchangeably. They come from different notices and the high-low method has its own two-rate structure.
- Treating $319 as the rate for every city. It applies to localities on the notice’s high-cost list, for the part of the year the list gives.
- Using these rates for travel on or after October 1, 2026. Notice 2026-60 applies to that travel, with transition rules for the last three months of 2026.
Related: the 2027 IRS high-low per diem rates, Form 2106 employee business expenses, who can still use Form 2106, Schedule 1 lines 12 to 14, and the 2026 tax brackets.
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Answer againSources
- Internal Revenue Service, Notice 2025-54, 2025-2026 Special Per Diem Rates: www.irs.gov
- Internal Revenue Service, Notice 2026-60, 2026-2027 Special Per Diem Rates: www.irs.gov
- Related official page (not quoted): GSA federal per diem rates, lookup by location: www.gsa.gov
Read from the primary documents linked above on October 29, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.