2026 Special Per Diem Rates Announced
The IRS issued Notice 2025-54 today announcing the 2026 special per diem rates effective October 1, 2025. The transportation special meals and incidental expense (M&IE) rates for 2026 remain the same as the 2025 rates – $80 per day for any locality of travel within the continental United States (CONUS) and $86 per day for any locality of travel outside the continental United States (OCONUS). For any motor carriers using the High-Low Substantiation Method, the rates for 2026 also remain the same as in 2025 – $319 for travel to high-cost localities and $225 for travel to any other locality within CONUS. Notice 2025-54 can be accessed n-24-68 (6).
News from Scopelitis is intended as a report to our clients and friends on developments affecting the transportation industry. The published material does not constitute an exhaustive legal study and should not be regarded or relied upon as individual legal advice or opinion.
2026 Special Per Diem Rates Announced
The IRS issued Notice 2025-54 today announcing the 2026 special per diem rates effective October 1, 2025. The transportation special meals and incidental expense (M&IE) rates for 2026 remain the same as the 2025 rates – $80 per day for any locality of travel within the continental United States (CONUS) and $86 per day for any locality of travel outside the continental United States (OCONUS). For any motor carriers using the High-Low Substantiation Method, the rates for 2026 also remain the same as in 2025 – $319 for travel to high-cost localities and $225 for travel to any other locality within CONUS. Notice 2025-54 can be accessed n-24-68 (6).
News from Scopelitis is intended as a report to our clients and friends on developments affecting the transportation industry. The published material does not constitute an exhaustive legal study and should not be regarded or relied upon as individual legal advice or opinion.