Business traveler and the 2026–2027 IRS per diem rates ($329 high-cost / $230 other CONUS)
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What are the new IRS per diem rates for 2026–2027?

BySW Accounting admin

What are the new IRS per diem rates for 2026–2027? Notice 2026-60 sets the high-low per diem rates at $329 for high-cost localities and $230 elsewhere in CONUS, effective October 1, 2026. Transportation-industry M&IE is $80 CONUS and $86 OCONUS, and the incidental-only rate stays at $5 per day. Every October, a wave of expense-policy…