2027 IRS high-low per diem rates
Optional IRS high-low substantiation rates for travel away from home.
Primary reference value
$329| Parameter | Amount |
|---|---|
| High-cost daily total | $329 |
| Other locality daily total | $230 |
| High-cost meals portion | $86 |
| Other locality meals portion | $74 |
- Announced
- Not recorded; see primary document
- Effective
- 2026-10-01 to 2027-09-30
- Next usual release
- September
These combined daily amounts include lodging and M&IE. High-cost locality classification and eligible seasonal dates must be checked in Section 5 of the notice. Optional transition rules and substantiation eligibility apply.
Who this applies to.
These are not GSA locality rates. High-cost localities and eligible dates are listed in each annual IRS notice.
Published by IRS. The table uses IRS annual October-to-September travel-rate period dates. Check the source for eligibility, elections and exceptions.
Use the 2027 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
IRS high-low per diem rates history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $292 | — | Official |
| 2022 | $296 | +$4 | Official |
| 2023 | $297 | +$1 | Official |
| 2024 | $309 | +$12 | Official |
| 2025 | $319 | +$10 | Official |
| 2026 | $319 | +$0 | Official |
| 2027 | $329 | +$10 | Official |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about irs high-low per diem rates.
What is the 2027 irs high-low per diem rates?
The sourced table above shows the 2027 values. Its status is official. The primary reference is $329; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is September. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2027 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $319 in 2026 to $329 in 2027. Each table should be compared using the same filing status, region and effective period.
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