2019 Per Diem Rate
For 2019, the Per Diem Rate is $287 (High-cost locality), $195 (Other locality within CONUS), $5 (Incidental expenses only) and 5 more figures below.
| Item | High-cost locality | Other locality | CONUS | OCONUS |
|---|---|---|---|---|
| Meals portion | $71 | $60 | - | - |
| Transportation industry M&IE | - | - | $66 | $71 |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2018-10-01Source: Notice 2018-77 (IRS)Verified 2026-08-31
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| High-cost locality | $284 | $287 | +$3 (+1.1%) |
| Other locality within CONUS | $191 | $195 | +$4 (+2.1%) |
| Incidental expenses only | $5 | $5 | +$0 (+0.0%) |
| High-cost threshold | $238 | $241 | +$3 (+1.3%) |
| Meals portion, high-cost locality | $68 | $71 | +$3 (+4.4%) |
| Meals portion, other locality | $57 | $60 | +$3 (+5.3%) |
| Transportation industry M&IE, CONUS | $63 | $66 | +$3 (+4.8%) |
| Transportation industry M&IE, OCONUS | $68 | $71 | +$3 (+4.4%) |
Localities the document lists
57 localities in 23 states, each named as the document prints it.
15 rows name no portion of the year, and the table reads all of the calendar year for them.
| Locality | State | Portion of the calendar year |
|---|---|---|
| Sedona City Limits of Sedona | Arizona | All of the calendar year |
| Los Angeles Los Angeles, Orange, Ventura, | California | October 1-October 31 and Edwards AFB less the city of January 1-September 30 |
| Monterey Monterey | California | July 1-August 31 |
| Napa Napa | California | October 1-October 31 and May 1-September 30 |
| Oakland Alameda | California | All of the calendar year |
| San Diego San Diego | California | January 1-July 31 |
| San Francisco San Francisco | California | All of the calendar year |
| San Mateo/Foster City/Belmont San Mateo | California | All of the calendar year |
| Santa Barbara Santa Barbara | California | All of the calendar year |
| Santa Monica City limits of Santa Monica | California | All of the calendar year |
| Sunnyvale/Palo Alto/San Jose Santa Clara | California | All of the calendar year |
| Aspen Pitkin | Colorado | October 1-March 31 and June 1-September 30 |
| Denver/Aurora Denver, Adams, Arapahoe, and Jefferson | Colorado | All of the calendar year |
| Grand Lake Grand | Colorado | December 1-March 31 |
| Silverthorne/Breckenridge Summit | Colorado | December 1-March 31 |
| Telluride San Miguel | Colorado | All of the calendar year |
| Vail Eagle | Colorado | December 1-March 31 and July 1-August 31 |
| Lewes Sussex | Delaware | July 1-August 31 |
| Washington D.C. (also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (See also Maryland and Virginia) | District of Columbia | All of the calendar year |
| Boca Raton/Delray Beach/Jupiter Palm Beach and Hendry | Florida | December 1-April 30 |
| Fort Lauderdale Broward | Florida | January 1-April 30 |
| Fort Meyers Lee | Florida | February 1-March 31 |
| Fort Walton Beach/De Funiak Springs Okaloosa and Walton | Florida | June 1-July 31 |
| Key West Monroe | Florida | All of the calendar year |
| Miami Miami-Dade | Florida | December 1-March 31 |
| Naples Collier | Florida | February 1-April 30 |
| Vero Beach Indian River | Florida | December 1-April 30 |
| Jekyll Island/Brunswick Glynn | Georgia | March 1-July 31 |
| Chicago Cook and Lake | Illinois | October 1-November 30 and April 1-September 30 |
| Bar Harbor/Rockport Hancock and Knox | Maine | July 1-August 31 |
| Ocean City Worcester | Maryland | July 1-August 31 |
| Washington, DC Metro Area Montgomery and Prince George’s | Maryland | All of the calendar year |
| Boston/Cambridge Suffolk, City of Cambridge | Massachusetts | October 1-November 30 and March 1-September 30 |
| Falmouth City limits of Falmouth | Massachusetts | July 1-August 31 |
| Hyannis Barnstable less the city of | Massachusetts | July 1-August 31 |
| Martha's Vineyard Dukes | Massachusetts | June 1-September 30 |
| Nantucket Nantucket | Massachusetts | June 1-September 30 |
| Traverse City Grand Traverse | Michigan | July 1-August 31 |
| Duluth St. Louis | Minnesota | June 1-August 31 |
| Lake Placid Essex | New York | July 1-August 31 |
| New York City Bronx, Kings, New York, Queens, and Richmond | New York | All of the calendar year |
| Portland Multnomah | Oregon | October 1-October 31 and April 1-September 30 |
| Seaside Clatsop | Oregon | July 1-August 31 |
| Hershey Hershey | Pennsylvania | June 1-August 31 |
| Philadelphia Philadelphia | Pennsylvania | October 1-November 30 and April 1-September 30 |
| Jamestown/Middletown/Newport Newport | Rhode Island | June 1-August 31 |
| Charleston Charleston, Berkeley, and | South Carolina | October 1-October 31 and Dorchester March 1-September 30 |
| Pecos Reeves | Texas | January 1-March 31 |
| Moab Grand | Utah | October 1-October 31 and March 1-September 30 |
| Park City Summit | Utah | December 1-March 31 |
| Virginia Beach City of Virginia Beach | Virginia | June 1-August 31 |
| Wallops Island Accomack | Virginia | July 1-August 31 |
| Washington, DC Metro Area Cities of Alexandria, Fairfax, and Falls Church; Counties of Arlington and Fairfax | Virginia | All of the calendar year |
| Seattle King | Washington | All of the calendar year |
| Vancouver Clark, Cowlitz, and Skamania | Washington | October 1-October 31 and April 1-September 30 |
| Cody Park | Wyoming | June 1-September 30 |
| Jackson/Pinedale Teton and Sublette | Wyoming | July 1-August 31 |
Who it applies to
Taxpayers using the high-low substantiation method or the incidental-expenses-only deduction to substantiate business travel expenses away from home within the continental United States (CONUS).
What changed this year, and why
For fiscal year 2019 (effective October 1, 2018), the IRS updated the high-low per diem rates under Notice 2018-77. The high-cost locality rate increased to $287 from $284 in the prior year, and the other-locality-within-CONUS rate increased to $195 from $191. The incidental-expenses-only rate remained $5.
Common questions
- What are the 2019 per diem rates under the high-low method?
- Effective October 1, 2018, the rate for a high-cost locality is $287 per day and the rate for any other locality within CONUS is $195 per day.
- What is the incidental-expenses-only rate for 2019?
- Effective October 1, 2018, the incidental-expenses-only rate is $5 per day for any locality within or outside CONUS.
- How do the 2019 rates compare to 2018?
- The high-cost locality rate rose from $284 to $287, and the other-locality rate rose from $191 to $195. The incidental-expenses-only rate remained $5.
What a per diem rate actually proves
IRS Notice 2018-77 sets the special per diem rates that taxpayers use to substantiate ordinary and necessary business expenses while traveling away from home. If an employer pays a per diem at or below these rates and the traveler meets the time-and-place tests, the employee is treated as having accounted for expenses and does not have to turn in receipts. The notice covers three specific items: the special meal and incidental expenses rates for the transportation industry, the incidental-expenses-only rate, and the high-low rates plus the list of high-cost localities used under the high-low substantiation method. Substantiation under the per diem rates is an administrative convenience; it does not change the underlying requirement that the travel expenses be ordinary, necessary, and away from home. The amounts in this notice replace the rates that were in effect for the prior year under Notice 2017-54 and apply for the 2018-2019 period beginning October 1, 2018. Taxpayers must still follow the broader rules in Rev. Proc. 2011-47 for the time, place, and business-purpose documentation of the trip.
This annual notice provides the 2018-2019 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for purposes of the high-low substantiation method.
Notice 2018-77 (IRS)
What makes a city a high-cost locality
Under the high-low substantiation method a locality qualifies as high-cost only when its federal per diem rate reaches at least $241. The IRS publishes each year which cities and counties meet that threshold, and for each one it also states the portion of the calendar year during which the high-cost rate applies. Some localities, such as Washington, D.C., are high-cost for the entire year, while resort and seasonal areas qualify only during peak months. For example, several beach and mountain destinations are high-cost only during the summer, and a few ski areas qualify only in the winter. The 2019 rates under this method are $287 per day for a high-cost locality and $195 per day for any other locality within CONUS. When a traveler spends time in a locality that is only partly high-cost, the applicable daily rate changes when the high-cost period begins and ends, so employers and employees must track the calendar dates carefully. Any locality that does not meet the $241 threshold uses the $195 other-locality rate for the months it is not listed as high-cost.
The following localities have a federal per diem rate of $241 or more, and are high-cost localities for all of the calendar year or the portion of the calendar year specified in parentheses under the key city name.
Notice 2018-77 (IRS)
What changed in the high-cost list since last year
Sedona, Los Angeles, San Diego, Vero Beach, Jekyll Island, Duluth, Pecos, Moab and Cody joined the high-cost list. Oakland, Aspen, Boca Raton, Naples, Bar Harbor, Boston/Cambridge, Newport, Charleston, Vancouver and Jackson/Pinedale changed the months they count for. Mill Valley, Steamboat Springs, Petoskey and Saratoga Springs came off. This notice also redefined two entries rather than adding or removing them: Traverse City, Michigan no longer includes Leland, and Bar Harbor, Maine now includes Rockport. A redefinition changes which trips qualify without changing the length of the list.
a. The following localities have been added to the list of high-cost localities: Sedona, Arizona; Los Angeles, California; San Diego, California; Vero Beach, Florida; Jekyll Island/Brunswick, Georgia; Duluth, Minnesota; Pecos, Texas; Moab, Utah; Cody, Wyoming. b. The following localities have changed the portion of the year in which they are high-cost localities: Oakland, California; Aspen, Colorado; Boca Raton/Delray Beach/Jupiter, Florida; Naples, Florida; Bar Harbor/Rockport, Maine; Boston/Cambridge, Massachusetts; Jamestown/Middletown/Newport, Rhode Island; Charleston, South Carolina; Vancouver, Washington; Jackson/Pinedale, Wyoming. c. The following localities have been removed from the list of high-cost localities: Mill Valley/San Rafael/ Novato, California; Steamboat Springs, Colorado; Petoskey, Michigan; Saratoga Springs/Schenectady, New York. d. The following localities have been redefined: Traverse City, Michigan no longer includes Leland; Bar Harbor, Maine now includes Rockport.
Notice 2018-77 (IRS)
How much of the rate counts as meals
Section 274(n) of the Internal Revenue Code generally limits the deduction for business meals to a percentage of the cost. To apply that limitation, the IRS breaks each high-low per diem rate into a lodging portion and a meals portion. Of the $287 high-cost rate, $71 is treated as the amount paid for meals. Of the $195 rate that applies to all other localities within the continental United States, $60 is treated as the amount paid for meals. The remainder of each rate covers lodging and incidental expenses. Taxpayers and employers use these meal components when computing the deductible portion of meals subject to the section 274(n) limit. The same $71 and $60 figures also serve as the meal-and-incidental-expenses-only rates under the high-low method for those who choose not to include lodging.
The amount of the $287 high rate and $195 low rate that is treated as paid for meals for purposes of § 274(n) is $71 for travel to any high- cost locality and $60 for travel to any other locality within CONUS.
Notice 2018-77 (IRS)
How much of the meals portion you can actually deduct
A per diem rate is not a deduction. It is the ceiling on what can be treated as substantiated, and the meals part of it is then cut again before it reaches a tax return: whichever method you use, you can generally deduct only 50% of the unreimbursed cost of your meals. On the high-low method the meals part is the figure this page publishes above, $71 a day in a high-cost locality and $60 a day anywhere else in CONUS, so it is half of that amount, not the whole rate, that survives the limit. The lodging part of the rate is not touched by it, and neither is the incidental-expenses-only amount.
Both of these methods are explained below. But, regardless of the method you use, you generally can deduct only 50% of the unreim- bursed cost of your meals.
Publication 463 (2019), Travel, Gift, and Car Expenses (IRS)
Drivers and crews get their own M&IE rate
Taxpayers in the transportation industry do not use the regular high-low locality rates for meals and incidental expenses. Instead, they have a single flat M&IE rate that applies anywhere they travel within the continental United States, and a separate flat rate for travel outside the continental United States. For 2019 the CONUS transportation industry rate is $66 per day and the OCONUS rate is $71 per day. These rates apply regardless of whether the traveler is in a high-cost or other locality, so a long-haul truck driver, a flight crew member, or a merchant mariner can use the same daily amount without looking up a city-by-city list. The rates cover meals and incidental expenses only; they do not include lodging, which must still be substantiated separately with receipts or under another method. As with the high-low rates, these special transportation rates are set out in Rev. Proc. 2011-47 and must be used in compliance with that procedure's time-and-place requirements. The transportation rates also replace the prior-year transportation M&IE amounts that were in effect under Notice 2017-54.
The special M&IE rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States (CONUS) and $71 for any locality of travel outside the continental United States (OCONUS).
Notice 2018-77 (IRS)
The rates change on October 1, not January 1
The rates published in IRS Notice 2018-77 do not follow the calendar year. They take effect on October 1, 2018, and remain in force through September 30, 2019. The notice applies to per diem allowances for lodging, meal and incidental expenses, or incidental expenses only that are paid to an employee on or after October 1, 2018, and that cover travel away from home occurring on or after that same date. Because the federal fiscal year begins on October 1, the per diem rates always shift at the start of the fiscal year, not at the start of the new calendar year. Employers and travelers who use a calendar-year accounting cycle must therefore switch rates mid-year when October arrives. Revenue Procedure 2011-47 contains transition rules that address how to handle the final three months of calendar year 2018 when both the old and new notices could apply.
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, 2018, for travel away from home on or after October 1, 2018.
Notice 2018-77 (IRS)
The first and last day of a trip are not full days
A trip that starts at lunchtime and ends at breakfast does not buy two full days of meals. For the day you leave and the day you come back, the M&IE rate has to be prorated, and Publication 463 gives two ways to do it: claim 3/4 of the standard meal allowance for each of those days, or prorate by any method you apply consistently and that is in accordance with reasonable business practice. Only the meals and incidental side is prorated. Lodging is not, because a night away from home is either bought or it is not. An employer reimbursing under the high-low method prorates the meals part the same way, which is why the per diem paid for a departure day is smaller than the daily rate printed above.
Travel for days you depart and return. For both the day you depart for and the day you re- turn from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods. • Method 1: You can claim 3/4 of the stand- ard meal allowance.
Publication 463 (2019), Travel, Gift, and Car Expenses (IRS)
An allowance paid above the federal rate is wages
Nothing stops an employer paying more than the federal rate. What it cannot do is call the extra a reimbursement. Where an accountable plan pays an allowance higher than the federal rate, the traveller does not have to return the difference, but the difference is reported as wages on the Form W-2 and is taxed and withheld on like any other pay. Only the part up to the federal rate stays out of income. That is what the rates on this page are for a reader who deducts nothing at all: the line above which an allowance stops being an expense reimbursement and becomes salary.
Per diem allowance more than federal rate. If your employer's accountable plan pays you an allowance that is higher than the federal rate, you don’t have to return the difference be- tween the two rates for the period you can prove business-related travel expenses. How- ever, the difference will be reported as wages on your Form W-2. This excess amount is con- sidered paid under a nonaccountable plan (dis- cussed later).
Publication 463 (2019), Travel, Gift, and Car Expenses (IRS)
There is no per diem for lodging, only for meals
The standard meal allowance is open to anyone travelling on business, employee or self-employed, reimbursed or not. Lodging is not. There is no optional standard lodging amount, so the lodging deduction is the actual cost and nothing else, proved by the actual bill. That is the practical split for a self-employed traveller reading this page: the M&IE side of the notice can be used instead of meal receipts, and the full lodging-plus-meals rates above cannot, because they are written for a payor reimbursing an employee rather than for someone deducting their own hotel.
There is no optional standard lodging amount similar to the standard meal al- lowance. Your allowable lodging ex- pense deduction is your actual cost. Who can use the standard meal allowance. You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses.
Publication 463 (2019), Travel, Gift, and Car Expenses (IRS)
Who can deduct travel an employer did not reimburse
For most employees the honest answer is that they cannot. Unreimbursed employee travel is claimed on Form 2106, and Form 2106 is only used by Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. An employee outside those categories who is paid nothing, or paid less than the federal rate, deducts nothing for the shortfall. The rates on this page still matter to that employee, but as the measure of what an employer can reimburse tax free rather than as a deduction. A self-employed traveller is unaffected by any of this and deducts on a business schedule.
You must complete Form 2106 and itemize your deductions to deduct your expenses for travel, transportation, or non-entertainment-re- lated meals. Your meal and entertainment ex- penses will be subject to the 50% limit dis- cussed in chapter 2. Form 2106 is only used by Armed Forces reservists, qualified performing artists, fee-basis state or local govern- ment officials, and employees with impair- ment-related work expenses.
Publication 463 (2019), Travel, Gift, and Car Expenses (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Notice 2018-77 (IRS)
- High-cost locality
are $287 for travel to any high-cost locality and $195 for travel to any other locality within CONUS.
- Other locality within CONUS
are $287 for travel to any high-cost locality and $195 for travel to any other locality within CONUS.
- Incidental expenses only
The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day.
- High-cost threshold
The following localities have a federal per diem rate of $241 or more, and are high-cost localities for all of the calendar year or the portion of the calendar year specified in parentheses under the key city name.
- Meals portion, high-cost locality
The amount of the $287 high rate and $195 low rate that is treated as paid for meals for purposes of § 274(n) is $71 for travel to any high- cost locality and $60 for travel to any other locality within CONUS.
- Meals portion, other locality
The amount of the $287 high rate and $195 low rate that is treated as paid for meals for purposes of § 274(n) is $71 for travel to any high- cost locality and $60 for travel to any other locality within CONUS.
- Transportation industry M&IE, CONUS
The special M&IE rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States (CONUS) and $71 for any locality of travel outside the continental United States (OCONUS).
- Transportation industry M&IE, OCONUS
The special M&IE rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States (CONUS) and $71 for any locality of travel outside the continental United States (OCONUS).