Per diem rates in the US: a brief guide (2024)
Per diem allowances for business travel
- High-low method: locations deemed ‘high-cost’ are assigned a per diem rate, with all other states taking the ‘low-cost’ rate.
- Standard rates: these are different rates for each state and individual location.
- High-cost: the full rate is $309 USD, with $74 of that being for incidental expenses and per diem meal allowances
- Low-cost: the full rate is $214, with $64 of that being for incidental expenses and per diem meal allowances
- Los Angeles, California
- San Diego, California
- Gulf Breeze, Florida
- Kennebunk/Kittery/Sanford, Maine
- Virginia Beach, Virginia
- Sedona, Arizona
- Boston/Cambridge, Massachusetts
- Santa Barbara, California
- Naples, Florida
Per diem meals & incidental rates in the U.S.
You also have the option to search standard per diem rates by state. Although the state-wide view does not include a detailed per diem by meal rundown, it can be useful for employees touring multiple cities in the same state. The following image is an example of how a state-wide overview of per diem allowances looks.
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Here are some quick shortcuts to popular business travel destinations in the U.S.:Good to know: On the first and last day of travel, federal travelers will get only 75% of the per diem allowance. This is calculated on the per diem page of each location.Employees must keep receipts and details like dates and times in order to submit an expense report to the Internal Revenue Service (IRS). This is necessary in the continental U.S. regardless of whether employees use the standard rates or the ‘high-low’ substantiation method.
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Final thoughts on managing per diem rates for U.S. business travel
- Go to the GSA website to search for your location if you plan to use the standard per diem method.
- Find the ‘high-cost’ locations on the IRS website if you plan to use the ‘high-low’ substantiation method.
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