Per Diem Travel Rates

Instead of deducting the actual cost of lodging, meals, and incidental expenses while traveling away from home on business, you may be able to rely on special per diem rates. The IRS posted  the rates and the list of high-cost localities for purposes of the high-low substantiation method for the government’s 2020 fiscal year that began on October 1, 2019. Note: Self-employed individuals can use per diem rates only for meal costs (not lodging).