Per Diem Rate Directory: Match the Travel Year

Calendar year and assessment year

Select the calendar year in which the business trip occurs. For 2026 travel, use the 2026 rate; any taxable excess is included for YA 2027. The acceptable rates are income-tax benchmarks, not a limit on the amount an employer can pay. Follow the per diem treatment page for reimbursement distinctions, taxable excess and the rules for different trips. Older tables are historical rate references.