IRS Releases 2026-2027 Special Per Diem Rates

Published September 24, 2026

The Internal Revenue Service (IRS) announced the special per diem rates effective October 1, 2026. Notice 2026-60 provides the 2026-2027 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. Changes include the rates and list of high-cost localities for purposes of the high-low substantiation method.

There are several changes to high-cost localities.

Two types of rates are the same as last year: The special meal and incidental expenses rates for taxpayers in the transportation industry and the incidental expenses only deduction.