2027 Per Diem Rate
2027 Per Diem Rate: not announced yet.
The IRS has not issued the special per diem rates for the year beginning October 1, 2026. The notice usually appears in late September.
This page will carry the 2027 figures, with the document they were read from, once they are published.
Latest available: 2026
Until then, the newest Per Diem Rate figures on record here are for 2026. See the full 2026 page, with the passage each figure was read from.
High-cost localityany high-cost locality$319
Other locality within CONUSany other locality within CONUS$225
Incidental expenses only$5
High-cost threshold$272
Meals portion, high-cost localityfor travel to any high-
cost locality$86
Meals portion, other localityfor travel to any other locality within CONUS$74
Transportation industry M&IE, CONUSfor any
locality of travel in the continental United States (CONUS)$80
Transportation industry M&IE, OCONUSfor any locality of
travel outside the continental United States (OCONUS)$86
Effective 2025-10-01Source: Notice 2025-54 (IRS)Verified 2026-09-02