How much of an allowance is over the rate, 2026
This works out one number from the Per Diem Rate figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-10-01Source: Notice 2025-54 (IRS)Verified 2026-08-31
How it is worked out
The amount you enter, less the published amount, rounded to the nearest cent. Where the published amount is the larger of the two, the answer is nothing rather than a negative amount.
Which rate applies where you travelled, from the 3 this year publishes: High-cost locality ($319), Other locality within CONUS ($225), Incidental expenses only ($5). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| What your employer paid you for one day | High-cost locality | Other locality within CONUS | Incidental expenses only |
|---|---|---|---|
| 150 | $0 | $0 | $145 |
| 225 | $0 | $0 | $220 |
| 300 | $0 | $75 | $295 |
| 450 | $131 | $225 | $445 |
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 2025-54 (IRS)
- High-cost locality
are $319 for travel to any high-cost locality and $225 for travel to any other locality within CONUS.
- Other locality within CONUS
are $319 for travel to any high-cost locality and $225 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.
Every 2026 Per Diem Rate figure · Per Diem Rate in every year · Every calculator on this site